Joied the Kelley School of Business in 2005

Education

Ph.D., University of Texas at Austin, Accounting.
M.B.A., University of Texas at El Paso, Accounting.
B.A., Luther College, Mathematics.

Published Papers

Patterson, E. R. and J. R. Smith, "The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength," (forthcoming) The Accounting Review. Download working paper here.

Newman, D. P., Patterson, E. R. and J. R. Smith, "The Role of Auditing in Investor Protection," The Accounting Review, Jan 2005. Download working paper version here.

Patterson, E. R. and J. C. Noel. "Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation." Contemporary Accounting Research, Fall 2003. Download working paper version here.

Patterson, E. R. and J. R. Smith, "Materiality Uncertainty and Earnings Misstatement." The Accounting Review, July 2003. Download working paper version here.

Patterson, E. R. and D. Wright. "Evidence of Fraud, Audit Risk and Audit Liability Regimes." Review of Accounting Studies, March 2003. Download working paper version here.

Cho, S. Y., Hagerman, R., Nabar, S. and E. R. Patterson. "Measuring Stockholder Materiality." Accounting Horizons: Qaulity of Earnings Supplement 2003. Download working paper version here.

Newman, D. P., Patterson, E. R. and J. R. Smith. "The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning." Accounting Review, January 2001.

Patterson, E. R. "Strategic Sample Size Choice in Auditing." Journal of Accounting Research, Autumn 1993.

Fellingham, J.C., Newman, D. P. and E. R. Patterson. "Sample Information in Strategic Audit Settings." Auditing: A Journal of Practice and Theory, Spring 1989.

Current Research

Brown, K., Pacharn P. and E. Patterson, “The Role of Severance Packages in Corporate Governance.” Work in progress.

Professional Experience           

Kelley School of Business, Indiana University, Indianapolis, August 1, 2005 to present, Associate Professor of Accounting.

University at Buffalo.  September 1, 1997 to 2005, Assistant Professor of Accounting.

The George Washington University.  September 1, 1994 to July 7, 1997, Assistant Professor of Accounting.

University of Texas.  May 1994 - July 1994, Visiting Assistant Professor of Accounting

Rutgers University – New Brunswick.  July 1, 1993 to May 30, 1994, Assistant Professor of Accounting.

The University of Michigan.  January 1, 1987 to June 30, 1993, Assistant Professor of Accounting.

KPMG, El Paso, Texas.  August 1979 - August 1982. Supervising Senior.

Texas CPA license obtained in 1981- currently inactive.

Professional Associations

Member of the American Accounting Association (AAA) and Auditing Section.

Member of the Auditing Standards Committee in the AAA Auditing Section.