Evelyn R Patterson

Areas of Expertise

Audit sampling, Economics of auditing, Financial accounting, Game theory, Strategic auditing and auditing for fraud

Academic Degrees

• PhD, Accounting, University of Texas at Austin
• MBA, Accounting, University of Texas at El Paso
• BA, Mathematics, Luther College

Professional Experience

• University at Buffalo. 1997 - 2005, Assistant Professor of Accounting
• The George Washington University, 1994 -1997, Assistant Professor of Accounting
• Rutgers University – New Brunswick, 1993 - 1994, Assistant Professor of Accounting
• The University of Michigan, 1987 - 1993, Assistant Professor of Accounting
• KPMG, El Paso, Texas, August 1979 to August 1982, Texas CPA license obtained in 1981 (currently inactive)

Selected Publications

• Patterson, E. R. and J. Reed Smith (2016), "The Strategic Effects of Auditing Standard No. 5 in a Multi-Location Setting," AUDITING: A Journal of Practice & Theory, 35(1): 119-138.
• Patterson, E. R. and J. R. Smith (2007), "The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength,” Accounting Review, Vol. 82, No. 2, pp. 427-455.
• Newman, D. Paul, Evelyn R. Patterson, and J. Reed Smith (2005), “The Role of Auditing in Investor Protection,” The Accounting Review, Vol. 80, No. 1, pp. 289-313.
• Patterson, E. R. and J. C. Noel (2003), “Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation," Contemporary Accounting Research, Vol. 20, No. 3, pp. 519-549.
• Patterson, E. and D. Wright (2003), “Evidence of Fraud, Audit Risk and Audit Liability Regimes,” Review of Accounting Studies, Vol. 8, pp. 105-131.
• Patterson, Evelyn R. and J. Reed Smith (2003), “Materiality Uncertainty and Earnings Misstatement,”  The Accounting Review, Vol. 78, No. 3, pp. 819-846.
• Newman, D. Paul, Evelyn R. Patterson, and J. Reed Smith (2001), “The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning,” The Accounting Review, Vol. 76, No. 1, pp. 59-80.
• Patterson, E. R. (1993), “Strategic Sample Size Choice in Auditing,” Journal of Accounting Research, Vol. 31, No. 2, pp. 272-293.