The University of Vermont The School of Business Administration |
Personnel Profile
 Cathy A. Beaudoin, PhD
Assistant Professor
| CONTACT INFORMATION |
| Office: |
317 Kalkin  FIND OFFICE |
| Phone: |
(802) 656-0313 |
| E-Mail: |
cabeaudo@bsad.uvm.edu |
| Office Hours: |
Tuesday/Thursday 1:00PM-2:30PM or by appointment |
Cathy Beaudoin is an Assistant Professor at The University of Vermont School of Business. She holds degrees from California State Polytechnic University (B.S.), Columbia University (MBA), and Drexel University (Ph.D.).
Cathy has extensive accounting work experience, both in public accounting and industry. She has worked in the tax department at KPMG Peat Marwick, in various accounting and reporting positions in the financial services industry including a Fortune 100 company, and was also the Vice President of Finance of a large, publicly-traded company.
Cathy's research interests include examining the decision making process in accounting and financial reporting contexts. This includes examining various factors that influence financial executives accounting and financial reporting choices as well as examining how accounting and financial reporting factors influence managers operating decisions.
Cathy was raised in Enfield, Connecticut. She has lived in many areas of the United States including Los Angeles, New York City, Tampa, Philadelphia, and now Vermont. Cathy likes to participate in sporting activities and currently competes in triathlons. She is also an avid reader of both fiction and nonfiction works, listens to a wide range of podcasts, and is continually looking for new music to enjoy.
Courses Currently Taught by Beaudoin:
Publication History
Journal Article, Academic Journal
- Agoglia, C. P.; Beaudoin, C. A.; Tsakumis, G. T. - "The Effect of Documentation Structure and Task-Specific Experience on Auditors' Ability to Identify Control Weaknesses" (Refereed)
- Behavioral Research in Accounting
- 2009 - v. 21, no. 1, pp. 17
[Show/Hide Abstract]
Abstract: The current regulatory environment, brought on by recent high-profile audit failures, expands the auditor's role in detecting fraud. For example, auditors must now provide an opinion on their client's internal controls, addressing their effectiveness at preventing or detecting fraud. While the structure of a documentation memo has been shown to affect overall assessments of fraud risk, prior research has not addressed its effect on auditors' ability to identify significant control weaknesses. In this study we investigate whether documentation structure can impact auditors' ability to identify the presence of significant control weaknesses and, more importantly, whether reviewer experience moderates this effect. Results indicate reviewed auditors (reviewees) who are required to document components of their fraud assessments (component documentation) provided more favorable (and lower quality) assessments of control weaknesses than those using either supporting or balanced documentation. Further, reviewer task specific experience moderated the effect of documentation structure on reviewers' identification of control weaknesses such that experienced reviewers compensated more for the effect of component documentation than reviewers with less experience. Thus, our results suggest that experienced reviewers are better able to overcome lower quality documentation than less experienced reviewers. These results provide support for new regulations emphasizing the role of experience during the control assessment process.
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