Selected Publications

  • Fitzgerald, B. C., Omer, T. C., & Thompson, A. M. (2018). Audit partner tenure and internal control reporting quality: U.S. evidence from the not-for-profit sector. Contemporary Accounting Research, 35(1), 334–364.
  • Wolfe, C. J., Fitzgerald, B. C., & Newton, N. J. (2017). The effect of partition dependence on assessing accounting estimates. Auditing: A Journal of Practice & Theory, 36(3), 185–197.
  • Fitzgerald, B. C., & Giroux, G. A. (2014). Voluntary formation of audit committees by large municipal Governments. Research in Accounting Regulation, 26(1), 67–74.
  • Asare, S. K., Fitzgerald, B. C., Graham, L. E., Joe, J. R., Negangard, E. M., & Wolfe, C. J. (2013) Auditors’ internal control over financial reporting decisions: Analysis, synthesis, and research directions. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 131–166.

Selected Presentations

  • Fitzgerald, B. C. (Presenter & Author), Wolfe, C. J. (Author Only), & Smith, K. W. (Author Only) (2016, August) Client preferences: Can auditors stop them from biasing accounting estimates? Paper presented at the American Accounting Association Annual Meeting, New York, NY.
  • Fitzgerald, B. C. (Presenter & Author), Wolfe, C. J. (Author Only), & Smith, K. W. (Author Only) (2016, June) Client preferences: Can auditors stop them from biasing accounting estimates? Paper presented at the International Symposium on Audit Research, Singapore.
  • Fitzgerald, B. C. (Presenter & Author) (2015, August) Specialists or Colleagues: Who Do Auditors Listen To? Paper presented at the American Accounting Association Annual Meeting, Chicago, IL.
  • Fitzgerald, B. C. (Presenter & Author) (2015, June) Specialists or Colleagues: Who Do Auditors Listen To? Paper presented at the International Symposium on Audit Research, Boston, MA.
  • Wolfe, C. J. (Author Only), Fitzgerald, B. C. (Presenter & Author), & Zimmerman, R. D. (Author Only) (2015, January) How do individual differences affect auditor decision making? Paper presented at the American Accounting Association Audit Section Mid-Year Meeting, Miami, FL.

Education

  • PhD in Accounting, Texas A&M University
  • MAcc, The College of William and Mary
  • BBA in Accounting, The College of William and Mary

Research & Teaching Interests

Professor Fitzgerald studies factors that influence auditor judgment. His recent research focuses on the effects of communication with the client and with other auditors, innate auditor characteristics, and required disclosures in the auditor’s report. Professor Fitzgerald currently teaches financial accounting, and has previously taught auditing.

Industry & Academic Experience

Professor Fitzgerald worked in the audit practice of Ernst & Young LLP in St. Louis, MO, and Richmond, VA. As a manager, he was the firm’s Sector Resident for the North American Mining & Metals practice. Prior to joining the D’Amore-McKim School of Business, Professor Fitzgerald taught at Texas A&M University and served as a graduate research assistant.

Services to the Profession

Professor Fitzgerald is a member of the American Institute of Certified Public Accountants and the American Accounting Association (AAA). He has served as a reviewer and moderator for the AAA’s Auditing Section Mid-Year and AAA Annual Meetings. He has served as an ad-hoc reviewer for The Accounting ReviewContemporary Accounting ResearchAuditing: A Journal of Practice & Theory, and Accounting Horizons.

Awards & Recognition

  • Research Advisory Board Grant Recipient, Center for Audit Quality (CAQ), 2018
  • Research Advisory Board Grant Recipient, Center for Audit Quality (CAQ), 2014
  • Texas A&M University Regents’ Graduate Fellowship, 2010­–2014