Phillip Lamoreaux

Associate Professor
Faculty
TEMPE Campus
Mailcode
3606
Associate Professor
Faculty
TEMPE Campus
Mailcode
3606

Biography

Phil Lamoreaux is an Associate Professor of Accounting at the W.P. Carey School of Business at Arizona State University. Professor Lamoreaux received his Ph.D. in Accounting from the University of Arizona. Prior to entering academia, Phil was a senior manager in the audit practice of a Big 4 accounting firm.

Professor Lamoreaux teaches advanced auditing in the master of accountancy program and a doctoral seminar on governance and auditing. His research has been published in top journals including: Journal of Accounting and EconomicsThe Accounting ReviewReview of Accounting StudiesContemporary Accounting Research and Accounting, Organizations and Society. Phil is a frequent referee for top journals, is an Editor for Contemporary Accounting Research and serves on the Editorial Board for The Accounting Review

Professor Lamoreaux's outside interests include mountain biking and spending time outdoors. 

Education

  • Ph.D. University of Arizona
  • MACC, Brigham Young University
  • BS, Brigham Young University

Research Interests

  • Auditing
  • Regulation of Auditing
  • Financial Reporting
  • Corporate Governance

Publications

  1. “A multi-method analysis of the PCAOB's relationship with the audit profession,” with M. Ege, R. Knechel, and E. Maksymov, Accounting, Organizations and Society Vol. 84, 2020.
  2. “Internal control quality and auditor’s risk premiums,” with G.S. Bae, S.U. Choi, J. E. Lee, Contemporary Accounting Research (forthcoming 2021)
  3. “Audit regulation and the cost of equity capital: Evidence from the PCAOB’s international inspection regime,” with L. Mauler and N. Newton, Contemporary Accounting Research (forthcoming 2021)           
  4. “The Lead Independent Director: Good Governance or Window Dressing?” with L. Litov and L.  Mauler, Journal of Accounting Literature Vol. 43, December, 2019, p. 43-69.
  5. “Auditor benchmarking of client disclosures,” with M. Drake, J. Thornock and P. Quinn, Review of Accounting Studies Vol. 24 (2), June 2019, p. 393-425.
  6. “Employee movements from audit firms to audit clients,” with A. Finley, M. Kim, C. Lennox, Contemporary Accounting Research Vol. 36 (4), Winter, 2019, p. 1999-2034.        
  7. “Investor demand for internal control audits of large U.S. companies: evidence from a regulatory exemption for M&A transactions,” with R. Carnes, and D. Christensen, The Accounting Review Vol. 94 (1), January 2019, p. 71-99.
  8. "Auditors and client investment efficiency,” with D. Dhaliwal, G S. Bae, S. Choi, The Accounting Review Vol. 92 (2), March, 2017, p. 19-40.
  9. “Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States,” (sole-authored) Journal of Accounting and Economics Vol. 61 (2-3), April, 2016, p. 313-337.
  10. “Shared Auditors in Mergers and Acquisitions,” with D. Dhaliwal, L. Litov, and J. Neyland, Journal of Accounting and Economics Vol. 61 (1), February, 2016, p. 49-76.
  11. “Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period,” with D. Dhaliwal, C. Lennox, and L. Mauler, Contemporary Accounting Research, vol. 32 (2), June, 2015, p. 575-607.
  12. “Do accounting and audit quality affect World Bank lending?” with P. Michas and W. Schultz, The Accounting Review vol. 90 (2), March, 2015, p. 703-738.

Courses

Fall 2021
Course NumberCourse Title
ACC 791Seminar
Fall 2020
Course NumberCourse Title
ACC 512Advanced Auditing
Spring 2020
Course NumberCourse Title
ACC 791Seminar
Fall 2019
Course NumberCourse Title
ACC 512Advanced Auditing
Spring 2019
Course NumberCourse Title
ACC 493Honors Thesis
ACC 791Seminar
Fall 2018
Course NumberCourse Title
ACC 512Advanced Auditing
Fall 2017
Course NumberCourse Title
ACC 512Advanced Auditing

Editorships

Contemporary Accounting Research - Editor

The Accounting Review - Editorial Board

Work History

Senior Manager - audit practice, KPMG

Expertise Areas