Kathy Hurtt

Professional Summary

Kathy Hurtt is an associate professor in the Department of Accounting and Business Law. She held a CPA from the state of California and a CFE. Her research interest includes professional skepticism and educational pedagogy.

Education

• PhD - Business Administration, University of Utah, Salt Lake City, Utah
• MBA - Business Administration, California State University Stanislaus, Turlock, California
• BS - Accounting, Azusa Pacific University, Azusa, California

Courses

• ACC 3303 – Accounting Information Systems

Research Interests

• Auditor Judgments and Decision Making.
• Auditor Professional Skepticism. 
• Fraud In Not-For-Profit Organizations.
• Scale Development.
• Educational Pedagogy.

Selected Publications

• “Status of Non-Profits and Fraud: An Exploratory Study of Risks, Controls, and General Organizational Characteristics.”  Journal of Forensic Accounting Research (2020) 5 (1): 52–72.
• “Research on Auditor Professional Skepticism:  Literature Review and Opportunities for future research” Auditing: A Journal of Practice & Theory, Vol. 29, No. 1, (June 2013).
• “Development of a scale to measure professional skepticism," Auditing: A Journal of Practice & Theory, Vol. 29, No. 1, (May 2010), pp. 149-171.
• "An Examination of Convergent Validity in Internet-Based Experimental Accounting Research," Behavioral Research in Accounting, Vol. 18, (2006), pp. 207-217 (coauthors: Steven E. Kaplan, R. Alexander, A. Blay).
• "Implementing a Required Ethics Class for Students in Accounting: The Texas Experience," Issues in Accounting Education, Vol. 23, No. No. 1, (February 2008), pp. 31-51 (coauthors: Charles W. Thomas).