Owen Brown

Professional Summary

Owen Brown, PhD, is an associate professor and holder of the KPMG-Thomas L. Holton Endowed Chair in Accounting. He teaches undergraduate and graduate auditing and financial accounting courses. His research focuses on ways to improve auditing and accounting judgments and decision making and has been published in a number of premier academic and practitioner journals, including The Accounting Review, Auditing: A Journal of Practice & Theory, European Accounting Review, Behavioral Research in Accounting, Journal of Accountancy, Strategic Finance, and others.

Brown has been a faculty member at Baylor University since 2013. He earned his PhD in Accounting Information Systems from Virginia Tech University and his BSBA and MAcc from Auburn University. He holds an active CPA license (Alabama). Prior to pursuing his PhD, Brown worked in the assurance practice of PricewaterhouseCoopers, LLP, in Birmingham, Alabama.

Education

• 2013 – PhD – Accounting, Virginia Tech University, Blacksburg, Virginia
• 2007 – MAcc, Auburn University, Auburn, Alabama
• 2006 – BSBA, Accountancy, Auburn University, Auburn, Alabama

Courses

• ACC 5330 – Seminar in Auditing and Assurance Services (2019-current)
• ACC 5305 – Seminar of Financial Accounting (2022-current)

Research Interests

• Auditor Judgment and Decision Making
• Auditor Professional Skepticism
• Investor Judgments and Decision Making

Selected Publications

• Aghadazeh, S., Brown, J. O., Guichard, L. and Hoang, K. (2022). Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix. The European Accounting Review Vol. 31 (1): 145-172.
• Brown, J. O. and Popova, V. (2019). How Do Investors Respond to Disclosure of Audit Quality Indicators?Auditing: A Journal of Practice & Theory Vol. 38 (4): 31-53.
• Brown, J. O., Grenier, J. H., Pyzoha, J. S. and Reffett, A. (2019). The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence. Auditing: A Journal of Practice & Theory Vol. 38 (3): 47-69.
• Bhattacharjee, S. and Brown, J. O. (2018). The Impact of Management Alumni Affiliation and Persuasion Tactics on Auditors’ Internal Control Judgments. The Accounting Review Vol. 92 (2): 97-115.
• Brown, J. O. and Popova, V. (2016). The Interplay of Management Incentives and Audit Committee Communication on Auditor Judgment. Behavioral Research in Accounting Vol. 28 (1): 27-40.