Evelyn R. Patterson

• Associate Professor of Accounting

Education:

• Doctor of Philosophy, University of Texas at Austin, Accounting.
• Master of Business Administration, University of Texas at El Paso, Accounting.
• Bachelor of Arts, Luther College, Mathematics.

Professional Experience:

• University at Buffalo. 1997 - 2005, Assistant Professor of Accounting
• The George Washington University. 1994 -1997, Assistant Professor of Accounting.
• Rutgers University – New Brunswick. 1993 - 1994, Assistant Professor of Accounting.
• The University of Michigan. 1987 - 1993, Assistant Professor of Accounting.
• KPMG, El Paso, Texas. August 1979 to August 1982, Texas CPA license obtained in 1981 (currently inactive).

Professional Interests:

• Game theory, Strategic auditing and auditing for fraud, Economics of auditing, Audit sampling, Financial accounting.

Selected Publications:

• Patterson, E. R. and R. Smith. 2007. “The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength,” The Accounting Review 82(2): 427-456.
• Newman, D. P., Patterson, E. R., and J. R. Smith. 2005. “The Role of Auditing in Investor Protection,” The Accounting Review 80(1): 289- 314.
• Patterson, E. R. and J. C. Noel. 2003. “Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation.” Contemporary Accounting Research 20(3): 519-49.
• Patterson, E. R. and R. Smith. 2003. “Materiality Uncertainty and Earnings Misstatement.” The Accounting Review 78(3): 819-846.
• Patterson, E. and D. Wright. 2003. “Evidence of Fraud, Audit Risk and Audit Liability Regimes.” Review of Accounting Studies 8: 105-131.
• Cho, S. Y., Hagerman, R., Nabar, S. and E. R. Patterson. 2003. “Measuring Stockholder Materiality.” Accounting Horizons: Supplement 63-76.
• Newman, D. P., Patterson, E., and J. R. Smith. 2001. “The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning.” The Accounting Review 76 (1): 59-80.
• Patterson, E. R. 1993. “Strategic Sample Size Choice in Auditing.” Journal of Accounting Research 31 (2): 272-293.

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