Department: Steed School of Accounting
Area(s) of Expertise: Financial statement fraud, Forensic accounting, Behavioral facets of accounting and auditing, Public policy issues related to accounting and auditing
Office: Adams Hall 200B
Phone: (405) 325-5784
E-mail: mknapp@ou.edu
Address: 307 West Brooks, AH 200B
Norman, OK 73019
United States
The Michael F. Price College of
Business ensures the enduring
global competitiveness of
Oklahoma and the nation.
Michael Knapp
David Ross Professor, McLaughlin Chair in Business Ethics, and Professor of Accounting
Professor Knap teaches auditing and financial accounting courses at both the undergraduate and graduate level. His primary research interests focus on policy issues related to the professional practice of accounting, behavioral issues relevant to the auditor-client dyad, and financial statement fraud. Professor Knapp's work has appeared in The Accounting Review; Accounting, Organizations and Society; Auditing: A Journal of Practice and Theory; Behavioral Research in Accounting; Journal of Accounting, Auditing, and Finance; Journal of Accountancy; Issues in Accounting Education; among other journals. He is a CPA and CMA.
Degrees Earned:
- Bachelor of Business Administration, University of Oklahoma
- PhD in Business Adminstration, University of Oklahoma
Accomplishments/Awards:
- David Ross Boyd Professor
- McLaughlin Chair in Business Ethics
- Outstanding Oklahoma Accounting Educator
- Harold E. Hackler Outstanding MBA Professor
- Delta Sigma Pi Professor of the Year
- Merrick Foundation Teaching Award
- State Regents Award for Superior Teaching
- Harrison Associates Master Teaching Award
Publications:
“Duplicity and Diligence: A Case Study of International Espionage,” with Carol A. Knapp,
Journal of Forensic and Investigative Accounting, Vol. 6, Issue 1, 2014, 272-283.
“Of Hurricanes and Harness Racing: The Accounting Fraud at DHB Industries, Inc.,” with Carol A. Knapp, Issues in Accounting Education, February 2013, 131-152.
“Europe’s Enron: Royal Ahold, N.V.,” with Carol A. Knapp, Issues in Accounting Education, November 2007, 641-660.
“Hard Times and Harder Choices: An Instructional Case Focusing on Ethical Responsibilities of CPAs in Public Practice,” with Carol A. Knapp, Issues in Accounting Education, November 2004, 529-538.
“The Effects of Experience and Explicit Fraud Risk Assessment in Detecting Fraud with Analytical Procedures," with Carol A. Knapp, Accounting, Organizations & Society, January 2001, Vol. 26, 25-37.
“Perry Drug Stores, Inc.: Accounting and Control Issues in a Retail Environment,” with Carol A. Knapp, Issues in Accounting Education, May 2000, 237-255.
“Celebrating Accounting Heroes: An Alternative Approach to Teaching Ethics,” with
Timothy J. Louwers and Katherine Weber, Advances in Accounting Education, 1998, pp. 267-277.
"Factors that Audit Committee Members Use as Surrogates for Audit Quality," Auditing: A Journal of Practice & Theory, Spring 1991, pp. 35-52.
"Toward A Better Understanding of the Underrepresentation of Women and Minorities in Big Eight Firms," with Soon-Yong Kwon, Advances in Public Interest Accounting, 1991, Vol. 4, pp. 47-62.
"Auditor Changes and the Information Suppression Hypothesis: An Empirical Study of SAS 7 Communications," with Fara Elikai, Research in Accounting Regulation, 1990, Vol. 4, pp. 3-20.
"The Use of Within- and Between-Subjects Experimental Designs in Behavioral Accounting Research: A Methodological Note," with Philip D. Harsha, 1990, Behavioral Research in Accounting Vol. 2, pp. 50-62.
"Competition in Auditing and the Product Differentiation Hypothesis: An Overview and Analysis of Policy Implications," Advances in Accounting, 1990, Vol. 8, pp. 221 232.
"Auditor Changes: A Note on the Policy Implications of Recent Analytical and Empirical Research," with Fara Elikai, Journal of Accounting, Auditing and Finance, Winter 1988, pp. 78-86.
"Openness of Large Accounting Firms to Female and Minority Managers," with Soon-Yong Kwon, Sociology and Social Review, 1989, Vol. 73, pp. 149-152.
"Toward A More Coherent Regulatory Policy for Auditor Changes: An Empirical Study of Their Impact on Financial Statement Credibility," Research in Accounting Regulation, 1988, Vol. 2, pp. 41-59.
"An Empirical Study of Audit Committee Support for Auditors Involved in Technical Disputes with Client Management," Accounting Review, July 1987, pp. 578-588.
"An Integrative Analysis of Audit Conflict: Sources, Consequences, and Resolution," with Bart H. Ward, Advances in Accounting, 1987, Vol. 4, pp. 267-285.
"Avoiding Problem Banks," Journal of Accountancy, May 1985, pp. 98-112.
"Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure," Accounting Review, April 1985, pp. 202-210.
"The External Auditor's Role: Is There Still a Mandate for Change?" Southwest Journal of Business and Economics, Spring 1984, pp. 18-28.
Journal of Forensic and Investigative Accounting, Vol. 6, Issue 1, 2014, 272-283.
“Of Hurricanes and Harness Racing: The Accounting Fraud at DHB Industries, Inc.,” with Carol A. Knapp, Issues in Accounting Education, February 2013, 131-152.
“Europe’s Enron: Royal Ahold, N.V.,” with Carol A. Knapp, Issues in Accounting Education, November 2007, 641-660.
“Hard Times and Harder Choices: An Instructional Case Focusing on Ethical Responsibilities of CPAs in Public Practice,” with Carol A. Knapp, Issues in Accounting Education, November 2004, 529-538.
“The Effects of Experience and Explicit Fraud Risk Assessment in Detecting Fraud with Analytical Procedures," with Carol A. Knapp, Accounting, Organizations & Society, January 2001, Vol. 26, 25-37.
“Perry Drug Stores, Inc.: Accounting and Control Issues in a Retail Environment,” with Carol A. Knapp, Issues in Accounting Education, May 2000, 237-255.
“Celebrating Accounting Heroes: An Alternative Approach to Teaching Ethics,” with
Timothy J. Louwers and Katherine Weber, Advances in Accounting Education, 1998, pp. 267-277.
"Factors that Audit Committee Members Use as Surrogates for Audit Quality," Auditing: A Journal of Practice & Theory, Spring 1991, pp. 35-52.
"Toward A Better Understanding of the Underrepresentation of Women and Minorities in Big Eight Firms," with Soon-Yong Kwon, Advances in Public Interest Accounting, 1991, Vol. 4, pp. 47-62.
"Auditor Changes and the Information Suppression Hypothesis: An Empirical Study of SAS 7 Communications," with Fara Elikai, Research in Accounting Regulation, 1990, Vol. 4, pp. 3-20.
"The Use of Within- and Between-Subjects Experimental Designs in Behavioral Accounting Research: A Methodological Note," with Philip D. Harsha, 1990, Behavioral Research in Accounting Vol. 2, pp. 50-62.
"Competition in Auditing and the Product Differentiation Hypothesis: An Overview and Analysis of Policy Implications," Advances in Accounting, 1990, Vol. 8, pp. 221 232.
"Auditor Changes: A Note on the Policy Implications of Recent Analytical and Empirical Research," with Fara Elikai, Journal of Accounting, Auditing and Finance, Winter 1988, pp. 78-86.
"Openness of Large Accounting Firms to Female and Minority Managers," with Soon-Yong Kwon, Sociology and Social Review, 1989, Vol. 73, pp. 149-152.
"Toward A More Coherent Regulatory Policy for Auditor Changes: An Empirical Study of Their Impact on Financial Statement Credibility," Research in Accounting Regulation, 1988, Vol. 2, pp. 41-59.
"An Empirical Study of Audit Committee Support for Auditors Involved in Technical Disputes with Client Management," Accounting Review, July 1987, pp. 578-588.
"An Integrative Analysis of Audit Conflict: Sources, Consequences, and Resolution," with Bart H. Ward, Advances in Accounting, 1987, Vol. 4, pp. 267-285.
"Avoiding Problem Banks," Journal of Accountancy, May 1985, pp. 98-112.
"Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure," Accounting Review, April 1985, pp. 202-210.
"The External Auditor's Role: Is There Still a Mandate for Change?" Southwest Journal of Business and Economics, Spring 1984, pp. 18-28.
