• BA - History - Mount Saint Mary's University (Phil - History)MS in Accounting - American UniversityPh.D. in Accounting - VCUCPA, CIA, CMA, CFE, CGFM, CISA, CFF, etc.
  • Selected Publications

    Articles In Academic Journals

    Year Title
    2015 "The Impact of Internal Audit Function Quality and Contribution on Audit Delay"Auditing: A Journal of Practice and Theory/American Accounting Association. 25-58.
    2011 “Corporate Governance Education: an Analysis of Existing Syllabi”The IUP Journal of Governance and Public Policy.
    2008 Reward Systems, Moral Reasoning, and Internal Auditors’ Reporting Wrongdoing BehaviorJournal of Business Psychology. 323-331.
    2004 International Knowledge, Skills, and Abilities Required of Auditors: Evidence from Recent Competency StudiesManagerial Auditing Journal. 889-96.
    1994 Do Internal Auditors and Management Accountants Have Different Ethical Philosophies?Managerial Auditing Journal. 4-11.
    1994 Professional Values and the Ethical Perceptions of Internal AuditorsManagement Bibliographies & Reviews. 2-18.


    Year Title
    2014 The Big R: A Forensic Accounting Action Adventure, 3rd Edition.  Durham, NC: Carolina Academic Press.
    2011 Behavioral Dimensions of Internal Auditing: An Exploratory Survey of Internal Auditors.  Orlando, Florida: Institue of Internal Auditors Research Foundation.

    Conference Papers

    Year Title
    1993 Influences on the Ethical Perceptions and Judgments of Management Accountants
    1992 Professional Values and the Ethical Perceptions of Internal Auditors

    Research Overview

  • Auditing and Internal Auditing Issues; Audit Performance Issues; Audit Quality Issues; Professional Ethics
  • Expertise Keywords

  • Accounting : Auditing (Financial, Operational, Fraud, Information Technology, Government and Contracting) / Forensic Accounting / Corporate Governance / Business and Professional Ethics
  • Education And Training

  • Ph.D. in Accounting, Virginia Commonwealth University 1989
  • M.S. in Accounting, American University 1980
  • B.A. in Philosophy and History, Mount Saint Mary's College 1976
  • Full Name

  • Douglas Ziegenfuss