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

Carl H. Lindner College of Business

Rick Warne, PhD

Associate Professor
Professional Summary
Rick Warne in an Associate Professor in the Accounting Department. He graduated with his PhD degree from the University of Utah. Rick also received a MAcc and BS degree in accounting from Brigham Young University where he graduated cum laude. Prior to entering academia, Rick worked for the Office of the Utah State Auditor where he helped uncover the largest fraud of public funds in Utah’s history at the time. His research interests include judgment and decision making of auditors and investors, contemporary auditing issues, accounting litigation, ethics, and fraud theory. Rick has presented his research at a variety of academic conferences and published his work in Contemporary Accounting Research, Review of Accounting Studies, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Journal of Business Cases, Advances in Accounting Behavioral Research, Journal of Applied Accounting Research, Journal of Corporate Accounting and Finance, and Current Issues in Accounting. Rick’s research appeals to practicing professionals as well. He has published an article in Fraud Magazine and participated in a radio interview discussing his research for a National Public Radio program entitled With Good Reason. Rick is also interested in proposed audit standard changes. He and his coauthors have submitted comment letters to the PCAOB and IAASB regarding such changes. Rick is a Certified Public Accountant in the Commonwealth of Virginia and an NCAA football referee.
Contact Information
E-mail:
Office:
305 Carl H. Lindner Hall
Phone:
513-556-6320
Fax:
513-556-6278
Awards | Honors

Name:
Lindner College of Business Dean’s List for Teaching Excellence
Year Received:
2017


Name:
Lindner College of Business Dean’s List for Teaching Excellence
Year Received:
2017


Name:
Lindner College of Business Dean’s List for Teaching Excellence
Year Received:
2016


Name:
Lindner College of Business Dean’s List for Teaching Excellence
Year Received:
2015


Name:
Lindner College of Business Dean’s List for Teaching Excellence
Year Received:
2015


Organization:
George Mason University Beta Alpha Psi
Name:
Undergraduate Teaching Award
Year Received:
2013


Education

Institution:
University of Utah
Location:
Salt Lake City, UT
Completed:
2008
Degree:
Ph D


Institution:
Brigham Young University
Location:
Provo, UT
Major:
Accounting
Completed:
2002
Degree:
BS


Institution:
Brigham Young University
Location:
Provo, UT
Major:
Accounting
Completed:
2002
Degree:
Other


Published Contributions

Robert Cornell, Anne Magro, Rick Warne,  (2017). An Experimental Investigation of Shareholder Propensity to Litigate under Precise and Imprecise Accounting Standards. Journal of Applied Accounting Research, 317-340.


Rick Warne,  (2017). Ending Eternal Liabilities: Updates to Gift Card and Loyalty Programs in Accounting. Journal of Corporate Accounting and Finance, 41-44.


Robert Cornell, Rick Warne,  (2016). Accounting guidance flexibility, auditors’ ethical characteristics, and blame. Advances in Accounting Behavioral Research , 97–125.


Joseph Brazel, Keith Jones, Jane Thayer, Rick Warne,  (2015). Understanding investor perceptions of financial statement fraud and their use of red flags: evidence from the field. Review of Accounting Studies, 1373–1406.


Jonthan Grenier, D. Lowe, Andrew Reffett, Rick Warne,  (2015). The Effects of Independent Expert Recommendations on Juror Judgments of Auditor Negligence. Auditing: A Journal of Practice and Theory, .


Ted Mock, Jean Bedard, Paul Coram, Reza Espahbodi, Rick Warne,  (2013). Comment letter to respond to the PCAOB invitation to comment on its Exposure Draft Concerning the Auditor's Report on an Audit of Financial Statements. , .


Ted Mock, Jean Bedard, Paul Coram, Shawn Davis, Reza Espahbodi, Rick Warne,  (2013). The Audit Reporting Model: Current Research Synthesis and Implications. Auditing: A Journal of Practice and Theory, 323-351.


Ted Mock, Jean Bedard, Paul Coram, Reza Espahbodi, Rick Warne,  (2013). Comment letter to respond to the IAASB invitation to comment on its Exposure Draft, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs). , 14 pages.


Robert  Cornell, Martha Eining, Rick Warne,  (2012). Practitioner Summary of Can Auditors Reduce Negligence Verdicts? An Examination of Remedial Tactics. Current Issues in Auditing , P1-P6.


Robert Cornell, Rick Warne,  (2011). Andrew Ford, D.D.S.: A Sole-practitioner Professional Practice Case. Journal of Business Case Studies, 1-18.


Rick Warne, Robert Cornell,  (2010). I’m Sorry: Positive Results of Apologies for Fraud Examiners, Auditors. Fraud Magazine , .


Robert Cornell, Rick Warne, Martha Eining,  (2009). The Use of Remedial Tactics in Negligence Litigation. Contemporary Accounting Research, 767-787.


Rick Warne,  (2006). How it’s called: Questioning yourself about pass interference. Officials’ Quarterly , 13.



Accepted Contributions

Jonathan Grenier, Andrew Reffett, Chad Simon, Rick Warne,  (Accepted). Conducting Research on Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: Methodological Considerations. . Behavioral Research in Accounting.




Research in progress

Title:
Conducting Research on Juror Judgment and Decision Making in Cases of Alleged Auditor Negligence: Methodological Considerations


Status:
Writing Results

Research Type:
Scholarly


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:
Revisiting the Role of Professional Skepticism during an Audit


Status:
Planning

Research Type:
Scholarly


Title:
The Effects of Offshoring Tax Services on Assessments of Tax Preparer Liability


Status:
Writing Results

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