Kimberly Moreno

Education

PhD, University of Massachusetts
BS in accounting, Babson College

Research and Teaching Interests

Professor Moreno’s research focuses on decision making in managerial and auditing contexts using behavioral decision theory. She has investigated topics such as the influence of emotions on capital budgeting and audit planning decisions as well as the impact of the multi-client audit environment on auditor judgment. She has taught courses in auditing, managerial accounting and financial reporting at the undergraduate level, as well as a behavioral accounting research seminar at the PhD level.

Awards and Honors

Beta Gamma Sigma, Beta Gamma Sigma.

Since joining the faculty at Northeastern University, Professor Moreno was appointed the Tenney Fellowship recognizing her achievement in both research and teaching. While at Virginia Tech, Professor Moreno received the Warren Lloyd Holtzmann Outstanding Educator of the Year Award from the Pamplin College of Business. She was also the John E. Peterson Jr. Research Fellow, 2003-2004 and the William S. Gay Research Fellow, 2002-2003 at Virginia Tech.

Selected Presentations

Moreno, Kimberly K. and Sudip Bhattacharjee, “The Interplay of an Opponent’s Emotions and the Management Control System during Transfer Pricing Negotiations,” presented at the American Accounting Association, Accounting, Behavior and Organizations Section Conference, October 2008.

Moreno, Kimberly K., Sudip Bhattacharjee, and Debra Salbador, “The Impact of Multiple Tax Returns on Tax Compliance Behavior: A Mental Accounting Framework,” presented at the American Accounting Association Annual Meeting, August 2007.

Moreno, Kimberly K. and Sudip Bhattacharjee, “The Influence of Negative Emotions on Managers’ Sourcing and Pricing Behavior in a Transfer Pricing Context: The Informational Role of Opponents’ Emotions,” presented at the American Accounting Association Annual Meeting, August 2006.

Bhattacharjee, Sudip, Mario Maletta and Kimberly K. Moreno, “The Cascading of Contrast Effects on Auditors’ Judgments in Multi-Client Audit Environments,” presented at the American Accounting Association Annual Meeting, August 2006.

Bhattacharjee, Sudip, Mario Maletta and Kimberly K. Moreno, “The Cascading of Contrast Effects on Auditors’ Judgments in Multi-Client Audit Environments,” presented at the Auditing Mid-Year Conference of the American Accounting Association, January 2006.

Moreno, K., Sudip Bhattacharjee, and Duane Brandon, “The Effectiveness of Alternative Training Techniques on Analytical Procedures Performance,” presented at the American Accounting Association Annual Meeting, August 2005.

Bhattacharjee, Sudip, and Kimberly K. Moreno, "The Impact of Prior Impressions on Managers’ Performance Evaluations using Multiple Objective Criteria," presented at the American Accounting Association Annual Meeting, August 2004.

Bhattacharjee, Sudip, and Kimberly K. Moreno, "The Impact of Prior Impressions on Managers’ Performance Evaluations using Multiple Objective Criteria," presented at the Global Management Accounting Research Symposium, Michigan State University, June 2004.

Bhattacharjee, Sudip, and Kimberly K. Moreno, “Debiasing the Impact of Positive and Negative Prior Impressions on Managers’ Performance Evaluation Judgments” presented at the 2003 Frank Batten Young Scholars Forum in Accounting, College of William and Mary, July 2003.

Moreno, Kimberly K., and Sudip Bhattacharjee, "The Impact of Pressure from Potential Client Business Opportunities on the Judgments of Auditors Across Professional Rank," presented at the American Accounting Association, Accounting, Behavior and Organizations Section Conference, October 2000.

Moreno, Kimberly K., and Sudip Bhattacharjee, "The Impact of Pressure from Potential Client Business Opportunities on the Judgments of Auditors Across Professional Rank" presented at Drexel University, May 2000.

Industry and Academic Experience

Professor Moreno was an associate professor at Virginia Tech and the University of Massachusetts before joining the CBA faculty in 2007. Prior to obtaining her doctorate, she worked in public accounting.

Professional Services

Professor Moreno is a member of the American Accounting Association. She serves on the editorial board of Auditing: A Journal of Practice and Theory. She is also an ad-hoc reviewer for several journals, including The Accounting Review, Contemporary Accounting Research, Behavioral Research in Accounting, and Journal of Accounting and Public Policy.

Mailing Address

Kimberly Moreno
404 Hayden Hall
Northeastern University
Boston, Massachusetts  02115-5000