Matthew Baugh

Asst Professor
TEMPE Campus


Matthew Baugh's research examines auditing practices, financial reporting quality, goodwill impairment, merger contracts, and regulatory environments. His dissertation examines whether centralized auditor policies are associated with common client outcomes of the SEC's filing review process. Professor Baugh spent more than four years as an internal auditor and compensation analyst for State Farm. 

In 2016, he was awarded the Deloitte Doctoral Consortium Fellowship by the American Accounting Association. He joined ASU as an instructor in 2017. 


  • Ph.D. University of Missouri 2017
  • M.S. Accounting, Illinois State University
  • B.S. Accounting, Illinois State University 2009 

Research Interests

  • Auditing Practices 
  • Financial Reporting Quality
  • Goodwill Impairment
  • Merger Contracts
  • Regulatory Environments
  • SEC Filing Processes 



Spring 2018
Course NumberCourse Title
ACC 450Principles of Auditing


  • Deloitte Doctoral Fellowship, American Accounting Association, 2016
  • Robert J. Trulaske Sr. Outstanding Graduate Teaching Assistant, University of Missouri, 2015
  • Robert J. Trulaske Sr. Outstanding Graduate Research Assistant, 2013