Inducted 2006

  In 2006, I was a mature-aged student (41 years old), nearing the end of a degree that I'd worked through part-time - all the while working as many hours as I could manage, and bringing up two little children by myself. I could not believe my eyes when I opened a letter from Golden... Continue Reading →


Open for Comment: IESB Proposed Application Material relating to Professional Skepticism & Professional Judgment

How can experts tell whether a corporation is heading for a scandalous fail? Call it micro-management if you like, but it really is important to achieve greater understanding of how auditors assess risks, and how they assess the ways they think about assessing the risks and the evidence they gather to test the risk exposures. Professional... Continue Reading →

Scholarships Open: ACFE Global Fraud Conference 2017

PLEASE NOTE that applications are now closed. A limited number of student scholarships to the 28th Annual ACFE Global Fraud Conference are available.  The conference will be hosted in Nashville, TN, June 18-23. The scholarship includes free registration to the Main Conference (June 19-21) and two ACFE polo shirts. In return, scholarship recipients are required to assist... Continue Reading →

Linking Multimodal Communication & Feedback Loops to Reinforce Plagiarism Awareness

This was my first academic article (as you can probably tell by the very convoluted title).  It is a teaching note, reviewed only for publication merit rather than research rigor.  In it, I described the effects of using complementary strategies to reduce both inadequate referencing technique and cheating. The full-text article is available on the Business &... Continue Reading →

2016 Emerald Literati Award – woot!

So excited!  Our article, "Getting it Right: Directors' Assessment of Information", was selected by the Managerial Auditing Journal’s editorial team as a Highly Commended Paper in the 2016 Emerald Literati Network Awards for Excellence. The Emerald Literati Awards, which include the Awards for Excellence and Citations of Excellence, are now in their 23rd year and... Continue Reading →

Thesis: Professional Scepticism – Another audit expectation gap?

by Dr Kerri O'Donnell Abstract Auditor independence became a focus of regulatory and accounting research due to a number of large corporate collapses involving fraud in the early 2000s. The focus of research was the reduction of auditor bias, and attention to improving the auditors’ objective position as a means to enhance the identification of... Continue Reading →

PhD Survey Instrument

The three original elements of my PhD survey were adapted from prior research:  Budner, S., 1962, 'Intolerance of ambiguity as a personality variable', Journal of Personality, Vol 30(1), pp. 29-50; Kashdan, T, Gallagher, M., Silvia, P., Winterstein, B, Breen, W., Terhar, D. & Steger, M., 2009, 'The Curiosity and Exploration Inventory-II: Development, factor structure, and psychometrics', Journal of... Continue Reading →

PhD project Participant Information Sheet (2014)

[UPDATE:  Please note that the research is now complete and this survey is now closed. The following Participant Information Sheet is included for archival purposes only.] ------------------------ You are invited to participate in a research study investigating inputs to, and processes of, decision making.  This study is being conducted by Kerri O’Donnell in fulfilment of... Continue Reading →

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