Assistant Professor, Accounting Group

Brian Fitzgerald

404G Hayden Hall
Northeastern University
360 Huntington Avenue
Boston, Massachusetts 02115-5000

617-373-8488
br.fitzgerald@northeastern.edu


Profile

Education

PhD in Accounting, Texas A&M University
MAcc, The College of William and Mary
BBA in Accounting, The College of William and Mary

Research & Teaching Interests

Professor Fitzgerald studies how various aspects of the audit process influence professional judgment. His recent research focuses on the effects of communication with the client and with other audit professionals on auditor judgment and decision making. He is also interested in how aspects of the auditor-client relationship influence observable measures of audit quality. Professor Fitzgerald currently teaches financial accounting, and has previously taught auditing.

Industry & Academic Experience

Professor Fitzgerald is a CPA licensed in Missouri and Virginia. He worked in the audit practice of Ernst & Young LLP in St. Louis, MO, and previously in Richmond, VA. As a manager, he was the firm's Sector Resident for the North American Mining & Metals practice. Prior to joining the D'Amore-McKim school of Business, Professor Fitzgerald taught at Texas A&M University and served as a graduate research assistant.

Services to the Profession

Professor Fitzgerald is a member of the American Institute of Certified Public Accountants and the American Accounting Association (AAA). He has served as a reviewer and moderator for the AAA's Auditing Section Mid-Year Meeting and the AAA Annual Meeting. He is also an ad-hoc reviewer for Auditing: A Journal of Practice & Theory.

Awards & Recognition

The Center for Audit Quality (CAQ) Research Grant recipient (2014)

Texas A&M Regentss Graduate Fellowship recipient (2010-2014)

Publications

Selected Publications

Asare, S. K., B. C. Fitzgerald, L. E. Graham, J. R. Joe, E. M. Negangard, and C. J. Wolfe. 2013. Auditors' internal control over financial reporting decisions: Analysis, synthesis, and research directions. Auditing: A Journal of Practice & Theory 32 (Supplement): 131-166.

Fitzgerald, B. C., and G. A. Giroux. Voluntary formation of audit committees by large municipal governments. Research in Accounting Regulation 26 (1): 67-74.

Presentations

Selected Presentations

Wolfe, C. J. (Author only), B. C. Fitzgerald (Presenter & Author), and N. J. Newton (Author only). AAA Auditing Section Mid-Year Meeting. "Can Developing an Independent Estimate Make Auditors Skeptical of Management's Aggressive Estimate?" New Orleans, LA. January 2013.

Wolfe, C. J. (Author only), B. C. Fitzgerald (Presenter & Author), and N. J. Newton (Author only). AAA Annual Meeting. "Can Developing an Independent Estimate Make Auditors Skeptical of Management's Aggressive Estimate?" Anaheim, CA. August 2013.

Fitzgerald, B. C. (Presenter & Author), and G. A. Giroux (Author only). AAA Annual Meeting. "Voluntary Formation of Audit Committees by Large Municipal Governments." Denver, CO. August 2011.