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Arnold Wright


Wright, Arnold
Joseph M. Golemme Research Professor and Accounting Group Chair


404 Hayden Hall
617-373-7351
a.wright@neu.edu

Education

PhD, University of Southern California
MBA, University of Southern California

Research and Teaching Interests

Professor Wright's research interests are in the judgment and decision-making area, primarily applied to the field of auditing.

Awards and Honors

In 1998, Professor Wright received the Joint AICPA/AAA Collaboration Award and in January 2003 the Auditing Section's Notable Contribution to the Auditing Literature Award for his monograph (co-edited with Dr. Tim Bell) entitled "Auditing Practice, Research and Education: A Productive Collaboration". He is currently (2006-2008) the Vice President of Research for the American Accounting Association, the primary accounting academic organization in the U.S. with over 8,000 members worldwide.

Selected Publications

Krishnamoorthy, G., Wright, A., Cohen, J., Gaynor, L. (2011). The Impact On Auditor Judgments of CEO Influence On Audit Committee Independence. Auditing: A Journal of Practice & Theory, November, 129-147.

Trompeter, G., Wright, A. (2010). The World Has Changed; Have Analytical Procedure Practices?.

Cohen, J., Krishnamoorthy, G., Wright, A. (2010). Corporate Governance in the Post Sarbanes-Oxley Era: Auditors’ Experiences. Contemporary Accounting Research, 27(3), 751-786. 

Cohen, J., Krishnamoorthy, G., Wright, A. (2009). Form Vs. Substance: The Implications For Auditing Practice and Research of Alternative Perspectives On Corporate Governance. Auditing: A Journal of Practice & Theory, November, 181-198.

Wright, A., Brown, H. (2008). Negotiation Research In Auditing. Accounting Horizons, 22(1), 91-109.

Cohen, J., Krishnamoorthy, G., Wright, A. (2008). "Waste Is Our Business, Inc.: The Impact of Non-financial Information in the Audit Planning Process." Journal of Accounting Education, 26(3), 166-178.

Cohen, J., Gaynor, L., Krishnamoorthy, G., Wright, A. (2008). "The Practice Implications of Research Findings Regarding Communications Between Auditors, Boards, and Audit Committees." Current Issues in Auditing, 1(2), 1-8.

Wright, A., Hunton, j., Wright, S. (2007). "The potential impact of more frequent financial reporting and assurance: user, preparer & auditor assessments." Journal of Emerging Technologies.

Wright, A., Asare, S. (2007). "Identifying and Evaluating Audit Issues: The Case of Vitalogistics." Issues In Accounting Education (February), 79-88.

Cohen, J., Gaynor, L., Krishnamoorthy, G., Wright, A. (2007). "Auditor Communications With The Audit Committee And The Board Of Directors: Policy Recommendations And Opportunities For Future Research." Accounting Horizons, 21(2), 165-187.

Cohen, J., Krishnamoorthy, G., Wright, A. (2007). "The Impact of Roles of the Board on Auditors' Risk Assessments and Program Planning Decision." Auditing: A Journal of Practice & Theory, 26(1), 91-112.

Selected Presentations

Wright, A. (Presenter & Author), Georgia Institute of Technology Research Workshop, "Mitigating the Hindsight Bias For Auditors’ Judgments: Disclosure of Judgment Process information,” Georgia Institute of Technology, Atlanta, Ga. (October 27, 2010).

Falsetta, D. (Presenter & Author), Rupert, T. (Presenter & Author), Wright, A. (Author Only), Annual Meeting, "The Impact of the Timing and Direction of Tax Changes on Investment in Risky Assets,” American Accounting Association, San Francisco, CA. (August 3, 2010).

Hoitash, U. (Presenter & Author), Wright, A. (Author Only), Krishnamoorthy, G. (Author Only), Cohen, J. (Author Only), Annual meeting, "The association between audit committee industry expertise and financial restatements,” American Accounting Association, San Diego. (August 2, 2010).

Wright, A. (Presenter & Author), Conference on Financial Reporting, Auditing and Governance, "How Does Rationalization and its Interactions with Pressure and Opportunity Affect Earnings Management?,” Leihigh University, Bethleham, Pa. (April 25, 2010).

Wright, A. (Presenter & Author), University of Florida Research Workshop, "How Does Rationalization and its Interactions with Pressure and Opportunity Affect Earnings Management?,” University of Florida, Gainesville, Fl. (March 15, 2010).

Falsetta, D. (Presenter & Author), Rupert, T. (Presenter & Author), Wright, A. (Author Only), JATA Conference, "The Impact of the Timing and Direction of Tax Changes on Investment in Risky Assets,” American Taxation Association, Denver, CO. (February 19, 2010).

Krishnamoorthy, G., Wright, A., Accounting, Behavior, & Organizations Research Conference, "The Impact of the Substance of Audit Committee Independence and Management Incentives on Auditor Judgments,” American Accounting Association, Seattle, WA. (October 9, 2009).

Krishnamoorthy, G., Wright, A., Research Workshop, "The Impact of the Substance of Audit Committee Independence and Management Incentives on Audit Judgments," Northeastern University, Boston, MA.

Falsetta, D. (Author Only), Rupert, T. (Presenter & Author), Wright, A. (Author Only), "The Impact of the Timing and Direction of Tax Changes on Investment in Risky Assets,” Florida International University, Miami, FL. (September 2009).

Wright, A. (Author Only), Peytcheva, M. (Presenter & Author), Auditing Section Midyear Meeting, "Principles-Based Accounting Standards, Process Accountability and Auditors’ Epistemic Motivation," American Accounting Association, San Diego. (January 18, 2010).

Wright, A. (Author Only), Hoitash, U. (Presenter & Author), Krishnamoorthy, G. (Author Only), Cohen, J. (Author Only), Auditing Section Midyear Meeting, "The association between audit committee industry expertise and financial restatements.," American Accounting Association, San Diego. (January 18, 2010).

Wright, A. (Author Only), Krishnamoorthy, G. (Presenter & Author), Cohen, J. (Presenter & Author), Gaynor, L. (Author Only), Auditing Section Midyear Meeting, "The Impact of the Substance of Audit Committee Independence and Management Incentives On Auditor Judgments," American Accounting Association, San Diego. (January 18, 2010).

Hoitash, U., Krishnamoorthy, G., Wright, A., Accounting Research Workshop, "The association between audit committee industry expertise and financial restatements.," Northeastern University, Boston, MA. (November 2009).

Cohen, J., Krishnamoorthy, G., Hayes, C., Monroe, G., Wright, A. (Presenter & Author), American Accounting Association Annual Meeting, "Experiences of Directors on the Impact of Sarbanes Oxley on the Financial Reporting Process," American Accounting Association, New York City. (August 3, 2009).

Cohen, J., Krishnamoorthy, G., Hayes, C., Monroe, G., Wright, A. (Presenter & Author), International Symposium on Auditing Research, "Experiences of Directors on the Impact of Sarbanes Oxley on the Financial Reporting Process," International Symposium on Auditing Research, Maastricht, the Netherlands. (June 27, 2009).

Wright, A., Beta Alpha Psi Chapter Northeastern University, "Careers In Accounting Academia," Beta Alpha Psi Chapter Northeastern University, Boston, Ma. (April 9, 2009).

Cohen, J., Gaynor, L., Krishnamoorthy, G., Wright, A. (Presenter & Author), University of Nevada at Las Vegas Accounting Research Workshop, "The Impact of the Substance of Audit Committee Independence and Management Incentives On Auditor Judgments," University of Nevada at Las Vegas, Las Vegas. (April 3, 2009).

Cohen, J., Krishnamoorthy, G., Hayes, C., Monroe, G., Wright, A. (Presenter & Author), Nyenrode University Accounting Workshop, "Experiences of Directors on the Impact of Sarbanes Oxley on the Financial Reporting Process," Nyenrode University, Amsterdam, the Netherlands. (February 11, 2009).

Asare, S. (Author Only), Wright, A. (Presenter & Author), Accounting Research Workshop, "Equity Analysts' Reactions to Type of Control Deficiency and Likelihood Theshold in Adverse Control Reports," Brigham Young University, Provo, Utah. (November 7, 2008).

Brown, H. (Author Only), Wright, A. (Presenter & Author), Midyear Meeting of Accounting, Behavioral & Organizations Section, "An Examination of Auditor Negotiation Strategies," American Accounting Association, Providence, RI. (October 18, 2008).

Brown, H. (Author Only), Wright, A. (Presenter & Author), Annual Meeting, "An Examination of Auditor Negotiation Strategies," American Accounting Association, Anaheim, CA. (August 10, 2008).

Quadackers, L. (Author Only), Groot, T. (Author Only), Wright, A. (Presenter & Author), Annual Meeting, "Auditors' Skeptical Characteristics and Their Relationship To Skeptical Judgments and Decisions," American Accounting Association, Anaheim, CA. (August 10, 2008).

Cohen, J. (Author Only), Krishnamoorthy, G. (Author Only), Wright, A. (Presenter & Author), Annual Meeting, "Corporate Governance in the Post Sarbanes-Oxley Era: Auditors' Experiences," American Accounting Association, Anaheim, CA. (August 10, 2008).

Wright, A. (Presenter & Author), Asare, S. (Author Only), Annual Meeting, "Equity Analysts' Reactions to Type of Control Deficiency and Likelihood Theshold in Adverse Control Reports," American Accounting Association, Anaheim, CA. (August 10, 2008).

Trotman, K. (Author Only), Wright, A. (Presenter & Author), Wright, S. (Presenter & Author), "An Examination of the Effects of Auditor Rank on Negotiation Planning Judgments," Vrie University, Amsterdam. (April 22, 2008).

Wright, A. (Presenter & Author), Wright, S. (Presenter & Author), Midyear Meeting, "An Examination of the Effects of Auditor Rank on Negotiation Planning Judgments," Auditing Section of the American Accounting Assoc, Austin, Texas. (January 18, 2008).

Wright, A. (Presenter & Author), Krishnamoorthy, G. (Presenter & Author), Cohen, J. (Presenter & Author), Midyear Meeting, "Corporate Governance and the Audit Process: Post Sarbanes-Oxley," Auditing Section of the American Accounting Assoc, Austin, Texas. (January 18, 2008).

Wright, A. (Presenter & Author), Simnett, R. (Presenter & Author), Midyear Meeting, "The Pricing of Client Risk by Big N and Non Big N Audit Firms: 1996-2004," Auditing Section of the American Accounting Assoc, Austin, Texas. (January 18, 2008).

Trotman, K., Wright, A., and S. Wright. "An Examination of the Effects of Auditor Rank on Negotiation Planning Judgments." University of South Carolina Accounting Research Workshop, September 2007.

Panel, "Do AAA Journals Represent the Diversity of Accounting Research?" ABO Conference, Portland, Oregon, October 2006.

Sawyers, K., Wright, A., and V. Zamora. The Impact of Stock Compensation Schemes On Managerial Risk-Taking. AAA Management Accounting Section Midyear Meeting, Fort Worth, Texas, January 2007; ABO Conference, Portland, Oregon, October 2006; American Accounting Association Annual Meeting, Washington D.C., August 2006; Boston College Accounting Research Workshop, April 2006.

Joe, J., Wright, A., and S. Wright. The Impact of Changes in the Reporting Environment and Client and Misstatement Characteristics on the Disposition of Proposed Audit Adjustments. American Accounting Association Annual Meeting, San Francisco, August 2005, University of Massachusetts-Dartmouth Workshop, Boston College Accounting Research Workshop. December 5, 2005, American Accounting Association Auditing Section Midyear Meeting, Los Angeles, January 2006. International Symposium On Auditing Research, Sydney, June 2006.

Panel, "Research In Auditing Versus Research In Continuous Auditing". World Conference On Continuous Auditing. Sao Paulo, Brazil, May 2006.

Asare, S. and A. Wright. The Effect Of Justification And Hypothesis Set Accuracy On the Review Process In Conducting Analytical Procedures. American Accounting Association Annual Meeting, San Francisco, August 2005.

Asare, S. and A. Wright. The Impact of Section 404 Control Reporting On Investor Confidence and Risk Assessments. North Carolina State University Accounting Research Workshop. April 8, 2005. University of Colorado Accounting Research Workshop. October 7, 2005.

Panel, "AJPT Editors' Perspectives On The Past, Present, and Future Of Auditing Research". American Accounting Association Auditing Section Midyear Meeting. New Orleans. January 2005.

Industry and Academic Experience

Professor Wright is a CPA who has worked in public accounting with Deloitte and in private industry as a chief accountant. Prior to working at Northeastern University's College of Business Administration, he held the Andersen Chair of Accounting at the Carroll School of Management, Boston College.

Professional Services

Professor Wright has served as a reviewer and on the editorial board of many journals. Most notably, he is the past editor for Auditing: A Journal of Practice & Theory, the premier research journal worldwide in auditing. Professor Wright has also served the Auditing Section of the American Accounting Association in a number of capacities, including President and Historian.

Mailing Address

Arnold Wright
406 Hayden Hall
Northeastern University
Boston, Massachusetts  02115-5000