Iris Caroline Stuart

Education:

• University of Iowa, Iowa City, Iowa. Degree: Ph.D. Business Administration, August 1993.  Major field of study: Accounting. Dissertation: Analytical Procedures and Judgment Accuracy: A Comparison of Structured and Unstructured Audit Methodology.
• University of Minnesota, Minneapolis, Minnesota. Degree: Master of Business Administration, August 1981. Major field of study: Accounting. South Dakota State University, Brookings, South Dakota.
• Degree: Bachelor of Science, Magna cum laude, May 1973. Major field of study: Child Development & Family Relations.

Professional Activities:

• Chair of the Accounting Scientific Committee for the National Research School in Norway, 2011 to 2016.
• Member of AAA Professionalism and Ethics Committee, 2006-2007.
• Chair of the Planning Committee for the August 2008 AAA conference, Symposium on Ethics Research.
•  Writer of audit simulation problems for the CPA exam, May 2003, December 2002.  American Institute of Certified Public Accountants.
• Taught an Ethics course for CPAs titled “Ethics and the Accounting Profession.”  The course is approved by the California State Board of Accountancy for continuing education credit.  The course is given several times a year as demand warrants.
• Developed a course for the freshman programs fall 2004 instructional retreat on teaching ethics for freshman.  June 2004.

Professional Awards:

• 2003 Moss Adams Accounting Fellowship
• Presented by Moss Adams LLP in recognition of the contribution to the profession by the recent publications on ethics.
•  2003 Instructional Innovation Award
• Presented by the College of Business and Economics at California State University Fullerton for innovative teaching in the Fraud Detection course.
• 2003 Author Awards
• Presented by the Faculty Development Center at California State University Fullerton
• February 2004.

Auditing

Fraud Detection

Accounting Ethics

Professional·     

• Internal Auditor, Cargill Asia Pacific Ltd., Singapore.
• Certified Public Accountant, KPMG

Professional Accreditation:

Certified Public Accountant, Minnesota, 1981, In-active license.

Academic:

•  Professor, University of Stavanger, Norway 
•  Professor, University of Agder, Kristiansand, Norway.  
•  Professor II, University of Tromsø, Tromsø, Norway.  
•  Professor, Norwegian School of Economics, Department of   Accounting, Auditing, and Law, Bergen, Norway.  
•  Tenured Associate Professor, California State University Fullerton,   Department of Accounting, Fullerton, CA.   
•  Senior Fellow, Nanyang Technological University, School of   Accountancy & Business, Auditing & Tax Division, Singapore.
• Visiting Professor, Ramkamhaeng University, International Studies Department, Bangkok, Thailand.  Responsibilities:  International accounting and general business courses, serve on PhD committees.  January 2004, 2005, 2006, July 2003, 2004, 2005.
• Tenured Associate Professor, Concordia College, Department of Business & Economics, Moorhead, Minnesota.  Courses taught: Auditing, Principles of Accounting, Intermediate Accounting and Healthcare Accounting.  January 1990 to August 1997.
• Teaching Assistant, University of Iowa, School of Business, Accounting Department, Iowa City, Iowa.  September 1987 to December 1989. 

• Assistant Professor, Luther College, Department of Business, Decorah, Iowa. August 1984 to August 1987.

Work in Progress: 

• Stenvold, T. D., and Stuart, I. (2023). The Impact of the Joint Inspection Process between the PCAOB and the FSA on Audit Quality in Norway.
•  Mustikarini, A. and Stuart, I. (2022).  Auditors’ Professional Skepticism over Email and Video Responses:  Evidence from Client Reputation in Remote Audits.  Revise and resubit at Journal of International Accounting Research. 
•  Der, B. Stuart, I. and Olsen, C. (2022).  Assessment of the Going Concern Assumption during the COVID-19 Pandemic: Auditor Perspectives in Norway.  Revise and resubmit at Auditing: A Journal of Practice & Theory.
•  Der, B. Stuart, I. and Olsen, C. (2022).  Auditing under COVID-19: Evidence from Ghana and Norway.  Revise and resubmit at Journal of International Accounting Research.  Acceptance conditional on minor changes, March 2023.
• Mugwira, T. and Stuart, I. (2022).  Fraud detection in the New Economy: Understanding Digital Fraud in Wirecard.
• Mugwira, T., Stuart, I, and Kulset, E.  (2022).  The unintended consequences of visual output from Audit Data Analytics tools on junior auditor’s professional judgment: Investigating the availability bias.
• Mugwira, T., Stuart, I, Kulset, E. and Nipper, M.  (2022).  The Use of Process Mining in Assessing the Risk of Material Misstatement during an Audit: Experimental evidence.

• Mustikarini, A., Der, B. Stuart, I. (2022).  Applying ISA 2440 for Fraud Detection and Resolution:  Evidence from Indonesia and Ghana, Journal of International Accounting Research, Vol. 21, no. 3.
• Stuart, I, Stuart, B., Pedersen, L. (2020). Audit Education:  Toward Virtue and Duty, Accounting Ethics Educator, Routledge.
• Stuart, I. (2020).  Auditing and Assurance Services:  Decision Making Under Conditions of Uncertainty
• Kulset, E. & Stuart, I. (2018).  Auditor-Client Negotiations over Disputed Accounting Issues; Evidence from one of the Norwegian Big 4 Firms, International Journal of Auditing, Vol 22.
• Stuart, I. Stuart, B., & Pedersen, L. (2014).  Accounting Ethics:  Moral Education for Accounting Practice.  John Wiley Publishing Co in London, England.
• Stuart, I., Shin, Yong-Chul, Cram, D. Karan, V.  (2013).  Review of Choice-Based, Matched, and other Stratified Sample Studies in Auditing Research.   Journal of Accounting Literature, Vol 32.
• Stuart, I. & Prawitt, D. (2012).  Firm-Level Formalization and Auditor Performance on Complex Tasks. Behavioral Issues in Accounting, Vol 24, No. 2
• Stuart, I. (2012).  Auditing and Assurance Services:  An Applied Approach, Burr Ridge, IL:  McGraw-Hill Irwin Publishing Company. 
• Cram, D., V. Karan, & I. Stuart. (2009). Three Threats to Validity of Choice-based and Matched Sample Studies in Accounting Research.  Contemporary Accounting Research, Vol. 26, No. 2.
• Barlaup, K., H. Drønen, & I, Stuart. (2009). Restoring Trust in Auditing:  Ethical Discernment and the Adelphia Scandal. Managerial Auditing Journal, Vol. 24, No. 2.
• Stuart, I. (2005).  AOL Time Warner:  The Making of a Media Giant.  Oil, Gas & Energy Quarterly, Vol. 53, No. 3.
• Stuart, I. (2004).  The Impact of Immediate Feedback on Student Performance:  An Exploratory Study in Singapore.  Global Perspectives on Accounting Education, Vol. 1. 
• Stuart, I. & Stuart, B. (2004).  Ethics in the Post-Enron Age, Mason, Ohio:  Thomson South-Western Publishing Company.
• Stuart, I. & Stuart, B. (2004).  Ethics material in Financial Accounting, Porter and Norton.  Mason, Ohio:  Thomson South-Western Publishing Company.
• Stuart, I. & Karan, V.  (2003).  eToys, Inc.:  A Case Examining Proforma Financial Reports, Analysts’ Forecasts and Going Concern Disclosures, Issues in Accounting Education, Vol. 18, No. 2.
• Stuart, I. (2002).  Ethics material and CPA exam questions in Fundamentals of Intermediate Accounting, Kieso, Weygandt & Warfield.  New York:  John Wiley.
• Stuart, I. & Stuart, B. (2004, 2001, 1998, 1995, 1992). Ethics material in Intermediate Accounting, (7th-11th ed.), Kieso, Weygandt & Warfield. New York: John Wiley.
• Stuart, I. & Stuart, B. (1996). Writing, Ethics, and Group Projects for Financial Accounting, Mason, Ohio: Thomson South‑Western Publishing Company.