Michael Mowchan

Professional Summary

Michael Mowchan, PhD, is an assistant professor in the Department of Accounting and Business Law. He holds a PhD in Business Administration with a specialty in Accounting from Arizona State University. Prior to joining Baylor University, 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.