Christine Nolder, PhD, CPA

Biography

Dr. Christine Nolder is an Associate Professor of Accounting & Business Law at the Sawyer Business School. Christine is also the Chair of the Internal Review Board for the University.

From August 2015 to July 2016 Christine took a professional leave from the University to serve as the Academic Fellow in the Professional Practice Group at the Securities and Exchange Commission (SEC). Her experience at the SEC has guided her research agenda by elucidating the most pressing problems in audit practice that warrant an academic response.

Christine employs social psychology theory to understand and remediate auditors’ thought-processes and behaviors that lead to negative audit quality events such as regulator-identified auditing deficiencies.

Christine’s research has been published in the following leading journals in accounting: Accounting, Organizations, and Society, Auditing: A Journal of Practice and Theory, and Accounting Horizons. She has also co-authored two chapters in the Handbook of Attitudes (2019). She is a former auditor, controller, and certified public accountant.

Honors and Recognitions

• The Way Forward for Professional Skepticism: Conceptualizing professional skepticism as an attitude, with Kathryn Kadous. Center for Audit Quality, May 2014.
• The Elaboration Likelihood Model: A Meta-Theory for Understanding and Explaining the Collective Findings of Research on Auditors’ Independence and Professional Skepticism, with Emily Griffith and Richard Petty. Center for Audit Quality, May 2015.

Professional Activities

• Editorial board member, Contemporary Accounting Research (2020 –2022)
• Member, American Accounting Association (Since 2021)

Publications

Recent Intellectual Contributions

Nolder, C. & Kadous, K. (2018). Grounding the Professional Skepticism Construct in Mindset and Attitude Theory: A Way Forward. Accounting, Organizations, and Society, 67, 1-14.

Nolder, C. & Palmrose, Z. (2018). Economic Analysis of Proposed PCAOB Standards: Finding a Path Forward. Accounting Horizons, 32 (2), 183-200.

Griffith, E., Nolder, C., & Petty, R. (2018). The Elaboration Likelihood Model: A Meta-Theory for Synthesizing Auditor Judgment and Decision Making Research. Auditing: A Journal of Practice and Theory, 37(4), 169-186.

Duiverman, S., & Nolder, C. (2016). A Discussion of “Auditor-client co-production of the audit and the effect on production efficiency” by Gaeremynck, Knechel, and Willekens. MAB, 348.

Nolder, C. & Riley, T. (2014). Effects of Differences in National Culture on Auditors’ Judgments and Decisions: A literature review of cross-cultural auditing studies from a judgment and decision making perspective. Auditing: A Journal of Practice and Theory, 33(2), 141-164.

Book Chapters

Kadous, K., Nolder, C., & Peecher, M. (2019). The Role of Attitudes in Auditing and Directions for Future Research. The Handbook of Attitudes edited by Dolores Albarracin (University of Illinois) and Blair Johnson (University of Connecticut).

Nolder, C. & Blankenship, K. (2019). The Application of Attitude Research Across Domains: The Current State of Knowledge and Future Directions. The Handbook of Attitudes edited by Dolores Albarracin (University of Illinois) and Blair Johnson (University of Connecticut).

Comment Letters (All Published in Current Issues in Auditing)

Brown, V., Dickins, D., Hermanson, D., Higgs, J., Jenkins, J.G, Nolder, C.J., Schaefer, T., Williams-Smith, K. (2019). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Proposed Statement on Auditing Standards (SAS) Audit Evidence. Current Issues in Auditing.

Dennis, S., Dickins, D., Earley, C., Nolder, C., Schaefer, T. (2018). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 042; PCAOB Release No. 2017-005, Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard - Dividing Responsibility for the Audit with Another Accounting Firm. Current Issues in Auditing (12).

Geiger, M. A., Dickins, D., Doxey, M., Nolder, C., Roush, P. (2018). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the International Monitoring Group Consultation, Strengthening the Governance and Oversight of the International Audit-related Standard-setting Boards in the Public Interest. Current Issues in Auditing, Forthcoming. Current Issues in Auditing (12).

Intellectual Contributions

• Christine Nolder's Intellectual Contributions [PDF]