The University of Vermont The School of Business Administration |
Personnel Profile
 Barbara Arel, Ph.D.
Assistant Professor
| CONTACT INFORMATION |
| Office: |
307 Kalkin  FIND OFFICE |
| Phone: |
(802) 656-5478 |
| E-Mail: |
barel@bsad.uvm.edu |
| Office Hours: |
MW 12:30-2:00 or by appointment |
Barbara Arel joined the faculty in 2006 after completing her PhD at Arizona State University. Prior to her doctoral studies, Dr. Arel worked as a senior auditor in a regional public accounting firm and is currently licensed as a certified public accountant. She is also a member of the American Accounting Association. Her teaching interests are in the areas of auditing, accounting information systems and financial accounting and her research focuses on the judgment and decision making processes of auditors. Her research has been published in Auditing: A Journal of Practice & Theory, Advances in Accounting and The CPA Journal.
Courses Currently Taught by Arel:
Publication History
Journal Article, Academic Journal
- O'Donnell, E.; Kaplan, S.; Arel, B. - "The Influence of Auditor Experience on the Persuasiveness of Information Provided by Management" (Refereed)
- Auditing: A Journal of Practice & Theory
- 2008
[View publication]
[Show/Hide Abstract]
Abstract: In this paper, we test whether experience limits auditors' reliance on management-provided information when that information is more favorable than an objective benchmark. In an experiment, we find that experience as an audit senior and the favorableness of management information interact to influence auditor assessments of the reliability of internal controls. While auditors with low levels of experience at the senior rank give more favorable assessments when management's assessment is favorable, high experience senior auditors' judgments are not influenced by management's assessment. We conclude that as auditors gain experience, they also gain persuasion knowledge, which allows them to deflect management's persuasion attempts.
- Arel, B.; Pany, K.; Brody, R. - "Findings on the Effects of Audit Firm Rotation and Corporate Governance on the Audit Process" (Refereed)
- Advances in Accounting/Elsevier Ltd.
- 2006 - v. 22-2006, pp. 28
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Abstract: While performing an annual audit of a client's financial statements, an audit firm's staff identified what seems to be a material misstatement. Two discussions with the client have led to an impasse in that the client refuses to record what the auditor regards as a necessary adjustment. Our experimental study analyzes whether the likelihood of public accountants modifying their audit report for this departure from generally accepted accounting principles is affected by whether audit firm rotation is about to occur (no rotation v. rotation) under each of the two levels of corporate governance (weak v. strong). Our subjects include 105 CPA firm employees and partners who have an average experience level slightly less than 14 years. Results that auditors in the rotation condition are more likely to modify their audit report as contrasted to those in a situation in which a continuing relationship is expected.
Journal Article, Professional Journal
- Arel, B.; Pany, K.; Brody, R. - "Audit Firm Rotation and Audit Quality" (Refereed)
- The CPA Journal
- 2005 - v. 75.1, pp. p.36(4)
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[Show/Hide Abstract]
Abstract: The major financial reporting failures at Enron and WorldCom, as well as apparent failures at Qwest, Tyco, Adelphia, and others, led to the financial reporting reforms contained in the Sarbanes-Oxley Act of 2002 (SOA). SOA's reforms directly related to auditors include the establishment of the Public Company Accounting Oversight Board (PCAOB), increased audit committee responsibilities, and mandatory rotation of lead and reviewing audit partners after five consecutive years on an engagement.
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