Phil Reckers

Professional Advisory Board Professor
TEMPE Campus


Job Title(s) Director, School of Accountancy

Education PhD University of Illinois

Research Areas Behavioral Auditing, Managerial and Tax

Academic Positions Held
Arizona State University: 2003-present. Previous appointments: University of Maryland

Career and Recent Professional Awards; 2013 Outstanding Auditing Educator Award, AAA Auditing Section;
Federation of Schools of Accountancy: Joseph A. Silvoso Lifetime Achievement Award, 2006; American Accounting Association, 2003 Innovation in Accounting Education Award

Professional Leadership; AAA Vice President 2007 - 2009; APLG Vice President 2001-2002, 2005 - 2009; FSA President 2001 - 2001.

Representative Publications

2014 Lessons Not Learned: Why Is There Still a Crisis-Level Shortage of Accounting PhDs? Accounting Horizons, with D. Plumlee, Volume 28, Issue 2, 313 - 330.

The Influence of Timeline and Perceived Strategy Strength on Balanced Scorecard Performance Evaluation Judgments, Journal of Management Accounting Research (JMAR), with Eric Johnson and Geoffrey Bartlett, Volume 26, Issue 1, 165 - 184.

2013 Timing in Accountability and Trust Relationships, Journal of Business Ethics (JBE), with Salvador Carmona and Rafa Donoso, Volume 112, Issue 3, 481 – 495.

Under Which Conditions are Whistleblowing “Best-Practices” Best? Auditing: A Journal of Theory and Practice (AUDITING), with K. Pany and Jian Zhang, Volume 32, Issue 3, 171 - 181.

2012 Measuring Accounting Professionals’ Support for Alternative Work Arrangements:  An Index of Organizational Culture Change, Behavioral Research in Accounting (BRIA), with E. Johnson and J. Lowe, Volume 24, Number 1, 2012.

An Examination of the Contribution of Dispositional Affect on Ethical Lapses, Journal of Business Ethics (JBE), Volume 111, Issue 2, 179-193 with D. Jordan Lowe.

Decomposition of Progressivity and Inequality Indices: Inferences from the US Federal Income Tax System, Journal of Accounting & Public Policy (JAPP), with G. Iyer, Volume 31, Issue 1,258 – 276.

The Effect of Auditor Reliance and Audit Source on Judicial Decision Making Evaluations, Journal of Accounting & Public Policy (JAPP), with Barb Arel and K. Pany, Volume 31, Issue 5,

Comparing the Top and the Bottom Income Earners: Distribution of Income and Taxes in the United States, Journal of Accounting & Public Policy (JAPP), with G. Iyer and P. Jimenez, Volume 31, Issue 2, 226 – 234.

Research Activity


Fall 2017
Course NumberCourse Title
ACC 492Honors Directed Study
ACC 791Seminar
Spring 2017
Course NumberCourse Title
ACC 492Honors Directed Study
Spring 2016
Course NumberCourse Title
ACC 799Dissertation
Spring 2015
Course NumberCourse Title
ACC 791Seminar
Spring 2014
Course NumberCourse Title
ACC 484Internship
ACC 791Seminar