Carl H. Lindner College of BusinessCarl H. Lindner College of BusinessUniversity of Cincinnati

Carl H. Lindner College of Business

Natalia Mintchik, PhD

Associate Professor
Professional Summary
Natalia Mintchik
Natalia M. Mintchik CPA, CISA, Ph.D. (University of North Texas) is an Associate Professor of Accounting. She has published extensively in the leading academic and premier professional outlets, including Auditing: Journal of Practice and Theory, Journal of Business Ethics, Accounting Horizons, Journal of Management Accounting Research (forthcoming), Research in Accounting Regulation, Journal of Information Technology, CPA Journal, Current Issues in Auditing, and Strategic Finance. She is also a winner of the Best Case of the 2008 IMA Carl Menconi Ethics Case Writing Competition and the recipient of several research and service awards. She has served as the campus academic advocate for Information System Audit and Control Association and is currently a faculty liaison with the Institute of Management Accounting.
Contact Information
E-mail:
Office:
306 Carl H. Lindner Hall
Phone:
513-556-6321
Fax:
513-556-6278
Teaching Interest
  • Managerial Accounting, Cost Accounting, Management Information Systems, Auditing, Advanced Auditing.
Research Interest
  • Information System Outsourcing, Impact of Cultural Attributes on Audit Environment, Audit Regulation, Properties of the Analyst Forecast.
Education

Institution:
University of North Texas
Location:
Denton, TX
Major:
Accounting
Dissertation:
The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers.
Completed:
2005
Degree:
Ph D


Institution:
Moscow State University
Location:
Moscow, Russia
Major:
Economics
Completed:
1993
Degree:
Other


Published Contributions

Margaret Christ, Natalia Mintchik, James Bierstaker, Long Chen,  (2015). Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems. Journal fo Management Accounting Research, 77-120.


Stephen Moehrle, Natalia Mintchik, Mary Beth Mohrman, Jennifer Reynolds-Moehrle, Mark Vargus,  (2014). Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature.. Research in Accounting Regulation, 145-258.


Natalia Mintchik, Ashley Wang, Gaiyan Zhang,  (2014). Institutional investor preferences for analyst forecast accuracy: which institutions care?. International Review of Accounting, Banking and Finance., 1-31.


Michael Pevzner, Sebahattin Demirkan, Nancy Feng, Natalia Mintchik, Gregory Sierra,  (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by International Auditing and Assurance Standards Board. . Current Issues in Auditing., A17-A23.


Natalia Mintchik, Michael Pevzner, Greg Sierra,  (2013). Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Re-proposed Auditing Standard on Related Parties. . Current Issues in Auditing, C23-C29.


James Bierstaker, Long Chen, Margaret Christ, Matthew Ege, Natalia Mintchik,  (2013). Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced. AUDITING: A Journal of Practice & Theory., 209-250.


Shawn Davis, Ron King, Natalia Mintchik,  (2012). Mandatory Disclosure of the Engagement Partner Identity: Potential Benefits and Unintended Consequences.. Accounting Horizons, 533-561.


Jennifer Blaskovich, Natalia Mintchik,  ,  (2011). Accounting Executives and IT Outsourcing Recommendations: An Experimental Study of the Effect of CIO Skills and Institutional Isomorphism.. Journal of Information Technology, 139-152.


Natalia Mintchik, Jennifer Blaskovich,  (2011). Information Technology Outsourcing: A Taxonomy of Prior Studies and Directions for Future Research.. Journal of Information Systems, 1-36.


Natalia Mintchik,  (2009). The impact of SFAS No. 141 on earnings predictability of merging firms: Evidence from the initial year of implementation.. Research in Accounting Regulation, 89-99.


Natalia Mintchik, Jennifer Blaskovich,  (2009). Party of Three? A Source Credibility Perspective on the Use of Consultants for Internal Control Assessments. Journal of Applied Business Research, 59-67.


Natalia Mintchik, Tim Farmer,  (2009). Associations between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting. Journal of Business Ethics, 259-275.


Natalia Mintchik,  ,  (2007). Post-Sarbanes-Oxley Audit Planning: Perceptions of Internal Control Assessments and Other Institutional Considerations.. CPA Journal, 30-33.



Accepted Contributions



Research in progress

Title:
Forgiveness or Betrayal? An Investigation Into Investors’ Reactions of CSR Firms Following an Announcement of an Accounting Misstatement

Description:
We investigate investor reactions to misstatements for firms that voluntarily provide corporate social responsibility reports (CSR). We rely upon Stereotype Content Theory and Betrayal Aversion Theory to predict that investor reactions to misstatements will differ based on the level of CSR performance (Average, High) and misstatement type (Unintentional, Intentional). We expect that high CSR firms are more likely to be forgiven for unintentional misstatements but are more likely to generate feelings of betrayal in investors for intentional misstatements. These feelings of betrayal are expected to decrease the likelihood of forgiveness for intentional misstatements. We conduct an experiment with non-professional investors recruited through Amazon's Mturk to test our hypotheses. Participants are asked to evaluate their desired investment relationship with a CSR reporting firm (either average or high) that reports a misstatement (either intentional or unintentional).

Status:
On-Going

Research Type:
Scholarly


Title:
Which personal beliefs and values make fraud justifications easier? Evidence from the World Value Survey.


Status:
On-Going

Research Type:
Scholarly


Presentations

Title:
Forgiveness or Betrayal? An Investigation Into Investors’ Reactions of CSR Firms Following an Announcement of an Accounting Misstatement
Organization:
Brigham Young University
Location:
Provo, UT
Year:
2016


Title:
The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe.
Organization:
American Accounting Association
Location:
New York, NY
Year:
2016


Title:
Discussing the paper: Do Cross-Country Differences in Accounting Standards Affect the Costs of Contracting?
Organization:
American Accounting Association
Location:
New York, NY
Year:
2016


Title:
Discussing the paper The Effect of Performance Reporting Frequency on Employee Performance
Organization:
American Accounting Association
Location:
New York, NY
Year:
2016


Title:
Cultural Attributes and International Development of Audit Profession.
Organization:
American Accounting Association
Location:
Phoenix, Arizona
Year:
2016