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Dr. Jared A. Eutsler

Associate Professor

University of North Texas

Department of Accounting

(940) 565-3089

Email: Jared.Eutsler@unt.edu

Education

  • PhD, University of Central Florida, 2016
    Major: Business Administration
    Specialization: Accounting
    Dissertation: Under-Researched Areas of Audit Quality: Inputs, Firms, and Institutions
  • MS, Arizona State University, 2008
    Major: Accounting and Information Systems
  • BS, Grand Canyon University, 2006
    Major: Accounting

Professional Positions

    Academic - Post-Secondary

  • Research Assistant and Instructor, University of Central Florida. University of Central Florida. (2011 - 2016).

    • Professional

  • PhD Doctoral Student Intern, Public Company Accounting Oversight Board. Public Company Accounting Oversight Board. (2013 - 2014).
  • Staff Auditor, Ernst and Young. Ernst and Young. (2008 - 2009).

Licensures and Certifications

  • CFE, Association of Certified Fraud Examiners. (2009 - 2019).
  • CPA, Arizona Board of Accountancy. (2009 - 2019).
  • CMA, Institute of Management Accountants. (2007 - 2019).

Development Activities

  • Conference Attendance, AAA ABO, AAA. Providence,RI,United States of America. (October 2019).
  • Conference Attendance, Institute of Fraud Prevention, IFP/ACFE. Austin,Tx,United States of America. (June 2019).
  • Conference Attendance, Deloitte FSA Conference, University of North Texas. Westlake,TX,United States of America. (May 2019).
  • Conference Attendance, PCAOB AAA Audit Educators Conference, PCAOB/AAA. Washington,DC,United States of America. (April 2019).
  • Conference Attendance, UNT Accounting Conference, UNT. Denton,TX,United States of America. (March 2019).
  • Conference Attendance, AAA Audit Midyear, University of North Texas. Nashville,TN,United States of America. (January 2019).
  • Workshop, Implicit Bias Training, UNT. Denton,TX,United States of America. (2019).
  • Conference Attendance, UNT Accounting Conference, University of North Texas. Denton,TX,United States of America. (March 19, 2021 - March 19, 2021).
  • Conference Attendance, ABO Mid-Year Meeting, AAA. Phoenix,AZ,United States of America. (October 2018 - October 2018).
  • Conference Attendance, PCAOB Academic Conference, PCAOB / AAA. Washington, D.C. ,DC,United States of America. (April 2018 - April 2018).
  • Conference Attendance, Audit Midyear, AAA. Portland,OR,United States of America. (January 11, 2018 - January 14, 2018).
  • Conference Attendance, AAA Annual Meeting, AAA. San Diego,CA,United States of America. (August 6, 2017 - 2017).
  • Conference Attendance, Audit Mid-Year Meeting, AAA. Orlando,FL,United States of America. (January 2017 - 2017).
  • Conference Attendance, New Faculty Consortium, AAA / Ernst & Young. Leesburg,VA,United States of America. (February 2017 - 2017).
  • Conference Attendance, ABO Mid-year, AAA. Pittsburgh,PA,United States of America. (October 5, 2017 - October 7, 2017).
  • Conference Attendance, Deloitte Trueblood, Deloitte. West Lake,Tx,United States of America. (March 15, 2017 - March 18, 2017).
  • Seminar, FIS Training, UNT. United States of America. (November 1, 2016 - November 2016).
  • Conference Attendance, ABO Mid-Year Meeting, AAA. Albuquerque,NM,United States of America. (October 2016 - October 2016).
  • Seminar, Fall 2016 Teaching Excellence Seminar, UNT. Denton,TX,United States of America. (August 26, 2016 - August 2016).
  • Seminar, New Faculty Orientation, UNT. Denton,TX,United States of America. (August 26, 2016 - August 2016).
  • Conference Attendance, PCAOB Academic Conference, PCAOB / AAA. Washington, D.C. ,United States of America. (April 2016 - April 2016).
  • Conference Attendance, Audit Mid-Year Meeting, AAA. Scottsdale,AZ,United States of America. (January 2016 - January 2016).
  • Conference Attendance, ABO Mid-Year Meeting, AAA. Nasheville,TN,United States of America. (October 2015 - October 2015).
  • Conference Attendance, AAA Annual Meeting, AAA. Chicago,Il,United States of America. (August 2015 - August 2015).
  • Conference Attendance, Institute of Fraud Prevention Semi-Annual Spring Meeting, IFP. Washington, D.C. ,United States of America. (June 2015 - June 2015).
  • Conference Attendance, PCAOB Academic Conference, PCAOB / AAA. Washington, D.C. ,United States of America. (April 2015 - April 2015).
  • Conference Attendance, Audit Mid-Year Meeting and Doctoral Consortium, AAA. San Antonio,TX,United States of America. (January 2014 - 2014).
  • Conference Attendance, Institute of Fraud Prevention Semi-Annual Spring Meeting, IFP. Washington, D.C. ,United States of America. (June 2014 - 2014).
  • Conference Attendance, PCAOB Academic Conference, PCAOB / AAA. Washington, D.C. ,United States of America. (April 2014 - 2014).
  • Conference Attendance, ABO Mid-Year Meeting, AAA. Phildelphia,PA,United States of America. (October 2014 - October 2014).
  • Conference Attendance, ABO Mid-Year Meeting and Doctoral Consortium, AAA. San Diego,CA,United States of America. (October 2013 - 2013).
  • Conference Attendance, American Accounting Association Doctoral Consortium, AAA / Deloitte. Tahoe City,CA,United States of America. (June 2013 - 2013).
  • Conference Attendance, Audit Mid-Year Meeting, AAA. New Orleans,LA,United States of America. (January 2013 - 2013).
  • Conference Attendance, Fraud Section Conference, AAA. New Orleans,LA,United States of America. (February 2013 - 2013).
  • Conference Attendance, Institute of Fraud Prevention Semi-Annual Spring Meeting, IFP. Washington, D.C. ,United States of America. (June 2013 - 2013).
  • Conference Attendance, ABO Mid-Year Meeting and Doctoral Consortium, AAA. Atlanta,GA,United States of America. (October 2012 - 2012).
  • Conference Attendance, Audit Mid-Year Meeting and Doctoral Consortium, AAA. Savannah,GA,United States of America. (January 2012 - 2012).
  • Conference Attendance, Institute of Fraud Prevention Semi-Annual Spring Meeting, IFP. Washington, D.C. ,United States of America. (June 2012 - 2012).
  • Conference Attendance, Public Interest Section Mid-Year Meeting, AAA. Orlando,Fl,United States of America. (March 2012 - 2012).
  • Conference Attendance, Association of Certified Fraud Examiners, ACFE. Miami,Florida,United States of America. (2011 - 2011).
  • Conference Attendance, Institute of Management Accountants Annual Meeting, IMA. Orlando,Fl,United States of America. (June 2011 - 2011).

Teaching

Teaching Experience

    University of North Texas

  • ACCT 4400 - Auditing Professional Responsibilities, 28 courses.
  • ACCT 5480 - Fraud Examination, 6 courses.
  • ACCT 6010 - Seminar on Advanced Topics in Accounting Research, 1 course.

Directed Student Learning

  • Dissertation Committee Co-Chair, Accounting. (2019).
  • Dissertation Committee Member, "Machine Learning and Audit Quality," Accounting. (January 10, 2021 - September 30, 2023).
  • Doctoral Advisory Committee Chair, Accounting. (August 1, 2020 - September 30, 2021).
  • Doctoral Advisory Committee Chair, Accounting. (August 1, 2019 - September 30, 2021).
  • Dissertation Committee Member, Accounting. (May 1, 2019 - May 30, 2021).
  • Dissertation Committee Member, Accounting. (2017 - 2019).
  • Doctoral Advisory Committee Chair, Accounting. (January 1, 2019 - September 30, 2019).

Awards and Honors

  • UNT COB Teaching Innovation Award, UNT COB. (2019).
  • Accounting Doctoral Student Workshop Participant, AAA / Deloitte. (2013).

Research

Published Intellectual Contributions

    Journal Article

  • Eutsler, J.A., Eutsler, L., Williams, T. (2022). Stealing Students’ Lunch Money for a First-Class Lifestyle: A Case Study on Fraud in Education. Issues in Accounting Education.
  • Eutsler, J., Burrell Nickell, E., Robb, S.W. (2016). Fraud Risk Awareness and the Likelihood of Audit Enforcement Action. Accounting Horizons. 30 (3) 379-392.
  • Eutsler, J., Lang, B. (2016). Rating Scales in Accounting Research: The Impact of Scale Length and Labels. Behavioral Research in Accounting. 27 (2) 35-51.

Presentations Given

    Invited Talk

  • Eutsler, J. (Author & Presenter), Institute of Fraud Prevention, Ill Will and Professional Skepticism, University of North Texas, Austin, TX, United States of America. (2019 - 2019).
  • Eutsler, J. (Author & Presenter), Eutsler, L. (Author & Presenter), Institute of Fraud Prevention, Embezzlement in K-12 Education, University of North Texas, Austin, TX, United States of America. (2019 - 2019).

    • Oral Presentation

  • Eutsler, J.A. (Author), Audit Mid year, Challenges and Opportunities in the Audit of the Future: The Influence of Coercive Isomorphism on the Adoption of Audit Firm Technology, AAA, Austin, United States of America. (2023).
  • Eutsler, J. (Author & Presenter), ABO 2019, Ill Will and Professional Skepticism, AAA, Providence, RI, United States of America. (2019 - 2019).

    • Other

  • Eutsler, J.A. (Author), Audit Midyear, Equity Crowdfunding: Investigating Assurance Products and Individual Factors in an Emerging Funding Context, AAA, Portland, OR, United States of America. (2018 - 2018).
  • Eutsler, J.A. (Author), ABO Mid-year, Explaining Reductions in Professional Skepticism with Moral Disengagement, AAA, Pittsburgh, PA, United States of America. (2017 - 2017).

    • Paper

  • Eutsler, J.A. (Author), Eutsler, L. (Author), American Education Research Association Annual Meeting, Embezzlement in Education: An investigation into embezzlement in K12 Education, American Education Research Association, United States of America. (2020).
  • Eutsler, J.A. (Author & Presenter), Holderness, K. (Author), Robertson, J.C. (Author), Curtis, M.B. (Author), AAA Auditing Midyear Meeting, Auditor skepticism and client ill will, Houston, TX, United States of America. (2020 - 2020).
  • Eutsler, J.A. (Author & Presenter), Audit Mid Year 2020, Ill Will and Professional Skepticism, AAA, Houston, TX, United States of America. (2020 - 2020).
  • Eutsler, J.A. (Author & Presenter), Audit Mid Year 2020, Natural Disasters and the Job Demands–Resources Model: Catastrophic Effects on Accounting Firms, AAA, Houston, TX, United States of America. (2020 - 2020).
  • Eutsler, J.A. (Author & Presenter), Holderness, K. (Author), Robertson, J.C. (Author), Curtis, M.B. (Author), Hawaii Accounting Research Conference, Auditor skepticism and client ill will, Hilo, HI, United States of America. (2020 - 2020).
  • Eutsler, J.A. (Author & Presenter), Holderness, K. (Author), Robertson, J.C. (Author), Curtis, M.B. (Author), AAA ABO Conference, Auditor skepticism and client ill will, Providence, RI, United States of America. (2019 - 2019).
  • Eutsler, J.A. (Author), Holderness, K. (Author & Presenter), Robertson, J.C. (Author), Curtis, M.B. (Author), 2019 BYU Accounting Research Symposium, Auditor skepticism and client ill will, United States of America. (2019 - 2019).
  • Eutsler, J.A. (Author & Presenter), Eutsler, L.M. (Author & Presenter), Institute for Fraud Prevention, Asset Misappropriation in Education: Investigating Embezzlement in the K-12 setting, Austin, TX, United States of America. (2019).
  • Eutsler, J. (Author), Mississippi State University, Environmental Disasters and Financial Statement Auditing: Catastrophic Effects on Quality, Fees, and Timing, MSU, Starkesville, MS, United States of America. (2018 - 2018).
  • Eutsler, J.A. (Author & Presenter), AAA Annual Meeting, The PCAOB Risk-Based Inspection Program: An Assessment of its Ability to Communicate and Promote Audit Quality, AAA, San Diego, CA, United States of America. (2017 - 2017).
  • Eutsler, J.A. (Author), Audit Mid-year Meeting 2016, Explaining Reductions in Professional Skepticism with Moral Disengagement, AAA, Orlando, United States of America. (2017 - 2017).
  • Eutsler, J.A. (Author), ABO Mid-year Meeting 2015, Professional Skepticism, Client Attitudes and the Audit Interview, AAA, United States of America. (2015 - 2015).
  • Eutsler, J.A. (Author), Florida Accounting Symposium, The PCAOB Risk-Based Inspection Program: An Assessment of its Ability to Communicate and Promote Audit Quality, Gainesville, FL, United States of America. (2015 - 2015).
  • Eutsler, J.A. (Author), AAA Annual Meeting 2015, Professional Skepticism, Client Attitudes and the Audit Interview, Chicago, Il, United States of America. (2015 - 2015).
  • Eutsler, J.A. (Author), Institute of Fraud Prevention Semi-annual Spring 2014 Meeting, Fraud and litigation risks for auditors, United States of America. (2014 - 2014).
  • Eutsler, J.A. (Author), AAA Fraud Section Conference, Modifying Exposure: Going Concern modifications and SEC Enforcement Actions, Washington, D.C., United States of America. (2013 - 2013).

    • Poster

  • Eutsler, J.A. (Author & Presenter), Audit Mid Year 2020, The Impacts of Audit Office Location, AAA, Houston, TX, United States of America. (2020 - 2020).

    • Project

  • Eutsler, J.A. (Author), Institute of Fraud Prevention Semi-annual Spring Meeting, Fraud and audit opinion modifications: An investigation of fraud characteristics, resulting opinion modifications and subsequent auditor punishments, Washington, D.C., United States of America. (2016 - 2016).

Contracts, Grants, Sponsored Research

    Grant - Research

  • Eutsler, J.A. (Co-Principal), Holderness, K.D. (Principal), "Ill Will in the Auditor Client Relationship," sponsored by Institute of Fraud Protection, International, $15000 Funded. (2017).
  • Eutsler, J.A., "RCOB Summer Grant," sponsored by RCOB, University of North Texas, $10000 Funded. (2020 - 2020).
  • Eutsler, J. (Principal), Eutsler, L.M. (Co-Principal), "Embezzlement in K-12 Education," sponsored by Institute of Fraud Prevention, Private, $15000 Funded. (2019 - 2020).
  • Eutsler, J.A., "Access to the Litigation Release Database," sponsored by IFP, International, Funded. (2012 - 2012).
  • Eutsler, J. (Principal), Eutsler, L. (Co-Principal), "Embezzlement in K-12 Education," sponsored by Institute of Fraud Prevention, Private, Funded. (2019 - 2020).
  • Eutsler, J.A., "Access to the Litigation Release Database," sponsored by IFP, International, Funded. (2012 - 2012).

Service

University Service

  • Member, Academic Integrity Appeal. (May 1, 2021 - Present).
  • Member, Library Committee. (October 2017 - Present).
  • Chairperson, Exit Survey. (January 2017 - September 2021).
  • Member, PAC. (August 2018 - August 2021).
  • Committee Member, Scholarship Committee. (August 2018 - May 2021).
  • Member, UNT Accounting Conference Planning Committee. (August 2018 - March 2021).
  • Committee Member, Hiring Committee. (September 1, 2019 - December 1, 2020).
  • Committee Member, UNT Accounting Research Conference. (March 2018 - March 2019).
  • Member, APC. (August 2017 - August 2018).
  • Member, Operations. (August 2016 - August 2017).

Professional Service

  • Reviewer, Ad Hoc Reviewer, International Journal of Auditing. (July 20, 2021 - Present).
  • Reviewer, Ad Hoc Reviewer, Accounting and Finance. (January 1, 2022 - December 31, 2022).
  • Reviewer, Ad Hoc Reviewer, Asia Pacific Journal of Accounting and Economics. (January 1, 2022 - December 31, 2022).
  • Reviewer, Ad Hoc Reviewer, The Accounting Review. (January 1, 2022 - December 31, 2022).
  • Discussant, University of North Texas. Denton, TX. (March 19, 2021 - March 19, 2021).
  • Reviewer, Ad Hoc Reviewer, University of North Texas. Denton, TX. (March 19, 2021 - March 19, 2021).
  • Reviewer, Journal Article, Journal of Forensic Accounting Research. (June 1, 2020 - September 1, 2020).
  • Reviewer, Conference Paper, American Education Research Association. (March 1, 2020 - March 30, 2020).
  • Committee Member, Learning Environments Sig AERA Awards Committee. (January 1, 2020 - March 30, 2020).
  • Reviewer, Conference Paper, ABO 2019. (August 2019 - September 2019).
  • Discussant, AAA Audit Midyear. Nashville, TN. (January 2019 - January 2019).
  • Reviewer, Ad Hoc Reviewer, Behavioral Research in Accounting. Sarasota, FL. (October 2018 - December 2018).
  • Reviewer, Conference Paper, AAA Audit Midyear. Nashville, TN. (October 2018 - 2018).
  • Reviewer, Conference Paper, AAA ABO. Pittsburgh, PA. (May 2017 - 2017).
  • Reviewer, Conference Paper, AAA Annual Meeting. San Diego, CA. (May 2017 - 2017).
  • Discussant, AAA Annual Meeting 2017. San Diego, CA. (August 9, 2017 - 2017).
  • Reviewer, Ad Hoc Reviewer, Auditing: A Journal of Practice and Theory. (2015 - 2016).
  • Reviewer, Conference Paper, AAA Annual Meeting. (2015 - 2015).
  • Reviewer, Conference Paper, ABO Mid-Year Meeting. (2015 - 2015).
  • Reviewer, Ad Hoc Reviewer, Accounting and the Public Interest. (2013 - 2013).
  • Reviewer, Ad Hoc Reviewer, Behavioral Research in Accounting. (2013 - 2013).