Natalia Mintchik

Headshot of Natalia Mintchik, PhD

Natalia Mintchik, PhD

Associate Professor, Department of Accounting

306 Carl H. Lindner Hall

513-556-6321

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.

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: PhD

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

Natalia Mintchik, Jennifer Riley,  (Accepted). Potential rationalizations of fraud perpetrators: how insights from recent behavioral research can help to refine the fraud triangle?. CPA Journal.

Robert Knechel, Natalia Mintchik, Mikhail Pevzner, Uma Velury,  (Accepted). The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe.. Auditing: Journal of Practice and Theory.

Research in progress

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

Description: We experimentally investigate nonprofessional investor reactions to misstatements for companies that issue corporate social responsibility (CSR) reports. 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 vs. high) and misstatement type (unintentional vs intentional). We find that CSR performance generally shields a company from negative investor reactions to both types of misstatements due to investors having a higher assessment of warmth for high-performing CSR companies. When a company experiences a second misstatement, we find that the benefits of high-CSR performance are eliminated if the misstatement is perceived as intentional. Thus, our results provide important information regarding the boundary effects of CSR performance.

Status: On-Going

Research Type: Scholarly

Title: Institutional logics and multi-mode standardization:  Evolution of accounting standards in Russia.

Status: On-Going

Research Type: Scholarly

Title: Potential rationalizations of fraud perpetrators:  how insights from recent behavioral research can help to refine the fraud triangle?

Status: On-Going

Research Type: Non-Scholarly

Title: Slippery slope to fraud:  the impact of organizational climate and co-workers ties on subjects’ fraud awareness.

Status: On-Going

Research Type: Scholarly

Title: The intangibles and goodwill as the proxies for audit complexity in audit fee research.

Status: Writing Results

Research Type: Scholarly

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

Status: Writing Results

Research Type: Scholarly

Presentations

Title: Discussing the paper:  "Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors. "

Location: Washington, D.C.

Year: 2018

Title: An Investigation into Investors' Reactions toward CSR Companies Following an Accounting Misstatement

Organization: American Accounting Association

Location: Washington, D.C.

Year: 2018

Title: Forgiveness or betrayal? An investigation into investors' reactions of CSR firms following an announcement of an accounting misstatement.

Location: Milan, Italy

Year: 2018

Title: Do personal beliefs and values decrease people’s predisposition toward fraud? Evidence from the World Value Survey.

Organization: American Accounting Association

Location: Dallas, TX

Year: 2018

Title: Do personal beliefs and values decrease people’s predisposition toward fraud? Evidence from the World Value Survey.

Organization: American Accounting Association

Location: San Diego, CA

Year: 2017

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