Robert L. Braun, Ph.D., CIA
Office: Garr 4
Email: bbraun@selu.edu
Phone: (985) 549-3599
Assistant Professor of Accounting
Joined SLU Faculty, 1997
Ph.D., Accounting, Louisiana State University, 1994
B.S., Accounting, Kansas State University, 1988
Research and Teaching Interests:
Auditing
Financial Accounting
IS Auditing
Accounting Education
Selected Publications:
"The Effect of Time Pressure on Auditor Attention to Qualitative Aspects of Misstatements
Indicative of Potential Fraudulent Financial Reporting," Accounting Organizations and Society, Volume 25, pp. 243-259.
"The Impact of Income Type and Income Level on Tax Preparation Fees: An Empirical
Investigation," Advances in Accounting, 2002, vol. 19, 189-213. (With Shawn Mauldin, Phillip Brown, and Morris Stocks).
"Stretching the CPA Brand: The Student Perspective," CPA Journal, September 2001, 56-
57. (with Shawn Mauldin and Stacy Daigle).
"Professional Specialization: The CFE Designation in Perspective," forthcoming in CPA
Journal, with Shawn Mauldin and Mandy Fischer.
"Corporate Scandals: Accounting Education’s Response" Forthcoming in Journal of
Accountancy (with Pierre L. Titard).
"Practical Experience of Accounting Professors: Its Effect on Students’ Ratings of
Accounting Faculty." Forthcoming in Issues in Accounting Education (With Patricia H. Mounce and D. Shawn Mauldin).
"When Crime Doesn’t Pay: Federal Court Cases Involving Computer Fraud."
Forthcoming in CPA Journal (with Harold Davis)
"The Use of Small Group Discussion versus Written Assignments during Interspersed
Pauses in Undergraduate Auditing Courses: An Analysis of Relative Effectiveness and Student Assessments," forthcoming in Advances in Accounting Education (with William R. Simpson).
"Virtually There Technologies: A Case Study of Earnings Management and Fraud,"
forthcoming in the Journal of the International Academy for Case Studies (with Dean DiGregorio and H. Lynn Stallworth).
"Computer Assisted Audit Tools and Techniques: Analysis and Perspectives," Managerial
Auditing, 2003,Volume 18 Number 9, 725-731. (with Harold Davis)
Instructor’s Manual to Accompany Financial Accounting: Fifth Edition, 2004. by W.T. Harrison and C.T. Horngren. Prentice Hall: Upper Saddle River, NJ.
"The Impact of Income Type and Income Level on Tax Preparation Fees: An Empirical
Investigation," Advances in Accounting, 2002, Volume 19, 189-213. (With Shawn Mauldin, Phillip Brown, and Morris Stocks).
"Stretching the CPA Brand: The Student Perspective," CPA Journal, September, 2001, 56-
57 (with Shawn Mauldin and Stacy Daigle)
"Professional Specialization: The CFE Designation in Perspective" CPA Journal, April 2001,
42-48 (with Shawn Mauldin and Mandy Fischer).
"The Educational Commitment to and Professional Insignificance of Sum-of-the-Years’
Digits Depreciation," Journal of Accounting and Finance Research, Volume 9, Number 1, Spring 2001, 1-6 (with Dann Fisher)
"Activism and the Promulgation of Statements on Auditing Standards: An Analysis of
Exposure Draft Comments and their Effect on SAS No. 82," Today’s CPA January/February, 2001, 38-44 (with Shawn Mauldin).
Professional Affiliations and Honors:
American Accounting Association (Auditing Section)
Beta Alpha Psi
Outstanding Auditing Dissertation Award, Auditing Section of the American Accounting Association (1995)
Business Partnership Excellence in Teaching Award, Louisiana State University (1991-1992)