Erin Nickell

Erin Nickell, PhD, joined the faculty of Stetson University in the Fall of 2019, after serving on the faculty of the University of Denver from 2012-2019. Nickell teaches courses at the undergraduate and graduate levels including auditing, financial accounting and fraud and forensic accounting. Prior to earning a PhD from the University of Central Florida, Nickell worked with companies across Central Florida as a senior audit associate for Grant Thornton LLP. Nickell is a licensed CPA in the state of Virginia and a Certified Valuation Analyst (CVA), providing forensic accounting, valuation and litigation services to a variety of clients.

Research

• Auditor Judgment and Decision-Making
• Professional Skepticism
• Auditor Liability
• Prevention and Detection of Fraud

Course Sampling

• Auditing
• Financial Accounting
• Forensic Accounting

Areas of Expertise

• Auditing
• Corporate Fraud
• Forensic Accounting
• Valuation and Litigation Services

Education

• Doctor of Philosophy (PhD) University of Central Florida - College of Business Administration (2007 — 2012)
• Master of Science (MS) University of Central Florida (2005 — 2007)
• Bachelor of Science (B.S.) University of Florida (2000 — 2004)

Publications

• Practice vs. Appearance: Understanding Regulatory Actions Against Auditors for Insufficient Professional Skepticism, with Jared Eutsler (University of North Texas), Journal of Accounting, Ethics, and Public Policy (2021).
• The Effect of Fraud Risk Assessment Frequency and Fraud Inquiry Timing on Auditors' Skeptical Judgments and Actions, with Kelsey Brasel (Ball State University), Linda Parsons (University of Alabama), and Rick Hatfield (University of Alabama), Accounting Horizons (2019).
• Fraud Risk Awareness and the Likelihood of Audit Enforcement Action, with Jared Eutsler (University of North Texas) and Sean Robb (University of Central Florida), Accounting Horizons (2016).
• The Public Interest Imperative in Corporate Sustainability Reporting Research, with Robin Roberts (University of Central Florida), Accounting and the Public Interest (2014).
• Organizational Legitimacy, Conflict and Hypocrisy: An Alternative View of the Role of Internal Auditing, with Robin Roberts (University of Central Florida). Critical Perspectives on Accounting (2014).