Education
- PhD, University of Massachusetts
- BS Accounting, Babson College
Selected Publications
- Anderson, B., Maletta, M., Moreno, K. (2013). A Comprehensive Set of Introductory Financial Accounting Review Exercises: An Event to Cause Approach. Advances in Accounting Education, 14.
- Bhattacharjee, S., Maletta, M., Moreno, K. (2013). Auditors' judgment errors when working on multiple tasks and in multiple client environments: A research summary and practice implications. Current Issues In Auditing, 7(1).
- Bhattacharjee, S., Moreno, K. (2013). The Role of Auditors' Emotions and Moods on Audit Judgment: A Research Summary with Suggested Practice Implications. Current Issues in Auditing, 7(2).
- Bhattacharjee, S., Moreno, K., Riley, T. (2012). The Interplay of Interpersonal Affect and Source Reliability on Auditors' Inventory Judgments. Contemporary Accounting Research.
- Kida, T., Moreno, K., Smith, J. (2010). Investment Decision Making: Do Experienced Decision Makers Fall Prey to the Paradox of Choice? (1st ed., vol. 11, pp. 21-30). Journal of Behavioral Finance.
Selected Presentations
- Moreno, Kimberly K. and Sudip Bhattacharjee, “The Interplay of an Opponent's Emotions and the Management Control System during Transfer Pricing Negotiations,” presented at the American Accounting Association, Accounting, Behavior and Organizations Section Conference, October 2008.
- Moreno, Kimberly K., Sudip Bhattacharjee, and Debra Salbador, “The Impact of Multiple Tax Returns on Tax Compliance Behavior: A Mental Accounting Framework,” presented at the American Accounting Association Annual Meeting, August 2007.
- Moreno, Kimberly K. and Sudip Bhattacharjee, “The Influence of Negative Emotions on Managers' Sourcing and Pricing Behavior in a Transfer Pricing Context: The Informational Role of Opponents' Emotions,” presented at the American Accounting Association Annual Meeting, August 2006.
- Bhattacharjee, Sudip, Mario Maletta and Kimberly K. Moreno, “The Cascading of Contrast Effects on Auditors' Judgments in Multi-Client Audit Environments,” presented at the American Accounting Association Annual Meeting, August 2006.
- Bhattacharjee, Sudip, Mario Maletta and Kimberly K. Moreno, “The Cascading of Contrast Effects on Auditors' Judgments in Multi-Client Audit Environments,” presented at the Auditing Mid-Year Conference of the American Accounting Association, January 2006.
Research & Teaching Interests
Moreno's research focuses on decision making in managerial and auditing contexts using behavioral decision theory. She has investigated topics such as the influence of emotions on capital budgeting and audit planning decisions as well as the impact of the multi-client audit environment on auditor judgment. She has taught courses in auditing, managerial accounting and financial reporting at the undergraduate level, as well as a behavioral accounting research seminar at the PhD level.
Industry & Academic Experience
Moreno was an associate professor at Virginia Tech and the University of Massachusetts before joining the CBA faculty in 2007. Prior to obtaining her doctorate, she worked in public accounting.
Services to the Profession
Moreno is a member of the American Accounting Association. She serves on the editorial board of Auditing: A Journal of Practice and Theory. She is also an ad-hoc reviewer for several journals, including The Accounting Review, Contemporary Accounting Research, Behavioral Research in Accounting, and Journal of Accounting and Public Policy.
Awards & Recognition
- Beta Gamma Sigma, Beta Gamma Sigma.
- Since joining the faculty at Northeastern University, Moreno was appointed the Tenney Fellowship recognizing her achievement in both research and teaching. While at Virginia Tech, Professor Moreno received the Warren Lloyd Holtzmann Outstanding Educator of the Year Award from the Pamplin College of Business. She was also the John E. Peterson Jr. Research Fellow, 2003-2004 and the William S. Gay Research Fellow, 2002-2003 at Virginia Tech.
