School of Accountancy
Ph.D., Major in Accounting, Minor in Social Psychology, Arizona State University, 1992; Master of Accountancy, Brigham Young University, School of Accountancy, 1984; Bachelors of Science, Major in Business Administration, Magna Cum Laude, Brigham Young University, 1981
An Examination of Financial Sub-Certification and Timing of Fraud Discovery on Employee Whistle-blowing Reporting Intentions (with J. Samuels and K. Pope). Journal of Business Ethics, 1st Round.
The Influence of Affective States on Auditors’ Ethical Judgments (with E. Johnson and P. Reckers). Accounting, Organizations, and Society. 2nd Round.
The Effect of Evidence Strength and Internal Rewards on Reporting Intentions in the Dodd-Frank Regulatory Environment (with A. Brink and Lisa Victoravich). Auditing: A Journal of Practice and Theory. 2nd Round.
Arizona State University: 2003-present. Previous Appointments: University of Neveda, Las Vegas, University of San Diego, Virginia Tech
Career and Recent Professional Awards; Teaching Awards
Alumni Association Scholarship Outstanding Professor, UNLV, 1999-2000; College of Business Teaching Excellence Award, Virginia Tech, 1996-1997; University Certificate of Teaching Excellence Award, Virginia Tech, 1996-1997.
Johnson, E.N., D.J. Lowe, and P.M. Reckers. 2012. Measuring accounting professionals’ attitudes regarding alternative work arrangements. Behavioral Research in Accounting 24(1).
Janvrin, D., J. Bierstaker, and D.J. Lowe. 2009. An investigation of factors influencing the use of computer-related audit procedures. Journal of Information Systems 23(1): 97-118.
Johnson, E.N., D.J. Lowe, and P.M. Reckers. 2008. Alternative work arrangements and perceived career success: Evidence from international public accounting firms. Accounting, Organizations and Society 33(1): 48-72.
ASU is a tier 1 research university and W. P. Carey is proud of its strong tradition of teaching and classroom excellence. Our students directly benefit from the research and theories our faculty brings into the classroom. Below is a list of courses being taught during the current semester by this faculty member. Click a course to view it in the ASU course catalog.
ACC 450 - Principles of Auditing
Standards and procedures in auditing. Planning, evidence gathering and accumulation, and reporting. Ethical and legal considerations.