Michael J. Mowchan

Professional Summary

Michael Mowchan, PhD, is an associate professor in the Department of Accounting and Business Law. He teaches undergraduate auditing courses. His research focuses primarily on audit firm leadership and regulation and has been published in a number of premier academic journals, including The Accounting Review; Accounting, Organizations, and Society; Behavioral Research in Accounting; Accounting Horizons; and more. 

Mowchan has been a faculty member at Baylor University since 2019. He holds a PhD in Business Administration with a specialty in Accounting from Arizona State University. Prior to joining Baylor, Mowchan was an assistant professor at American University in Washington, D.C., and before that, an auditor at a Big Four accounting firm in Indianapolis, Indiana. He is a member of the American Accounting Association’s Auditing and Behavioral sections.

Education

• 2016 – PhD, Business Administration, Arizona State University, Tempe, Arizona
• 2008 – MBA, Financial Analysis, Indiana University, Bloomington, Indiana
• 2007 – BS, Accounting, Indiana University, Bloomington, Indiana

Courses

• ACC 4330 – Auditing, Attestation and Assurance Services (2019 – Current)

Research Interests

• Audit Regulations and Regulator Activities
• Auditor Reporting and Disclosures
• Auditor-client Relationships
• Audit Firm Partners and Leaders

Selected Publications

• Lamoreaux, P.T., Mowchan, M. and Zhang, W., 2022. Does PCAOB regulatory enforcement deter low quality audits? The Accounting Review. https://doi.org/10.2308/TAR-2020-0658
• Hayes, M.J. and Mowchan, M.J., 2022. The Effect of Geographic Distance on Earnings Management Decisions. Behavioral Research in Accounting, 34(1), pp.73-91.
• Mowchan, M. and Reckers, P.M., 2021. The Effect of Form AP on Auditor Liability when Engagement Partner Disclosure Shows a History of Restatements. Accounting Horizons, 35(4), pp.127-142.
• Blankley, A., MacGregor, J. and Mowchan, M.J., 2021. Bidding on new audit clients: Avoiding the winner’s curse. Business Horizons, 64(1), pp.107-117.
• Mowchan, M., Lowe, D.J. and Reckers, P.M., 2015. Antecedents to unethical corporate conduct: Characteristics of the complicit follower. Behavioral Research in Accounting, 27(2), pp.95-126.