Placeholder

Randy Elder

Professor of Accounting

(315) 443-3359
Room: 415
Rjelder@syr.edu

PhD (accounting), Michigan State University

PhD (accounting), Michigan State University

Research Topics

  • Business management
  • Government auditing
  • Fraud
  • Sarbanes-Oxley
  • Auditing
  • Accounting
  • Income tax

Elder teaches a seminar on audit theory and courses on audit practice and small business management.

Professor Elder's research focuses on audit quality, governmental auditing, and auditor decision-making.  

Selected Publications
"Enforcement Release Evidence on the Audit Confirmation Process: Implications for Standard Setters," Research in Accounting Regulation, 2010, with D. Janvrin, P. Caster.

"The Investment Opportunity Set and Earnings Management: Evidence from the Role of Controlling Shareholders," Corporate Governance: An International Review, 2010, with K. Chen, S. Hung.

“Internal Control Weaknesses and Client Risk Management,” (forthcoming), Journal of Accounting, Auditing & Finance, with Y. Zhang, J. Zhou, and N. Zhou.

“Auditor Specialization, Perceived Audit Quality, and Audit Fees in the Local Government Audit Market,” (forthcoming), Journal of Accounting and Public Policy, with S. Lowensohn, S. Johnson and S. Davies.

“Corporate Governance and Earnings Management: The Implications of Corporate Governance Best-Practice Principles for Taiwanese Listed Companies” (forthcoming), Journal of Contemporary Accounting and Economics, with K. Chen and Y. Hsieh.

“Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 026: Proposed Auditing Standards Related to the Auditor’s Assessment of and Response to Risk and Conforming Amendments to PCAOB Standards,” (2009 Issue 1), Current Issues in Auditing, with L. Abbott, J. Bierstaker, S. Firer, T. Kozloski, E. O’Donnell, S. Parker, and S. Shelton.

"Audit Confirmation Usage and Effectiveness: Evidence from the Academic and Practice Literature,” (November 2008), Auditing: A Journal of Practice and Theory, with P. Caster and D. Janvrin.

“Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 025: Proposed Auditing Standard—Engagement Quality Review,” (2008 Issue 2), Current Issues in Auditing, with T. Kozloski, R. Allen, E. O’Donnell, R. Ramsay, S. Shelton, and J. Thibodeau.

"Auditing and Assurance Services: An Integrated Approach," A. Arens, R. Elder, and M. Beasley, (Prentice-Hall 12th edition, 2008).

"Perspectives on Auditing Education after Sarbanes–Oxley" - Issues in Accounting Education, 2006, & Arens, A.

"Auditor-Client Negotiation, Independence, and Audit Quality" - Journal of Contemporary Accounting and Economics, 2005, K. Chen, & J. Liu

"A Longitudinal Investigation of Auditor Error Projection Decisions" - Auditing: A Journal of Practice and Theory, 2005, & Allen, R.

"Auditing and Assurance Services: An Integrated Approach" - Prentice-Hall, Inc., 8th - 11th Editions, 2000, 2003, 2005, 2006, Arens, A., & Beasley, M.

"Integrated Audit Practice Case" - Armond-Dalton Publishing, 2nd & 3rd Edition, 1999, 2003, Kerr, D., & Arens, A.
Selected Publications
  • "Perspectives on Auditing Education after Sarbanes–Oxley", Issues in Accounting Education, 2006, (with Arens, A.)
  • "Auditor-Client Negotiation, Independence, and Audit Quality", Journal of Contemporary Accounting and Economics, 2005, (K. Chen, J. Liu)
  • "A Longitudinal Investigation of Auditor Error Projection Decisions", Auditing: A Journal of Practice and Theory, 2005, (with Allen, R.)
  • "Integrated Audit Practice Case", Armond-Dalton Publishing, 2nd & 3rd Edition, 1999, 2003, (Kerr, D., Arens, A. )
  • "Auditing and Assurance Services: An Integrated Approach", Prentice-Hall, Inc., 8th - 11th Editions, 2000, 2003, 2005, 2006, (Arens, A., Beasley, M.)
  • "Tax Consulting and Reported Weaknesses in Internal Control ", , 123, (with Zhou, J.)

Leadership

  • Research in Government and Nonprofit Accounting - Editorial Board
  • Issues in Accounting Education - Editorial Board
  • Journal of Governmental and Nonprofit Accounting - Editorial Board
  • Current Issues in Auditing - Editorial Board