Faculty Profile

Jesse Robertson

Jesse Robertson

Title
Professor
Department
Accounting
College
College of Business

    

Education

PhD, University of Alabama, 2008.
Major: Accounting
Dissertation Title: The Effects of Ingratiation and Client Incentive on Auditor Judgment
MBA, Morehead State University, 2003.
Major: Business Administration
BS, University of Kentucky, 2001.
Major: Accounting

Current Scheduled Teaching*

ACCT 4400.001, Auditing Professional Responsibilities, Spring 2024 Syllabus
ACCT 6950.723, Doctoral Dissertation, Spring 2024

* Texas Education Code 51.974 (HB 2504) requires each institution of higher education to make available to the public, a syllabus for undergraduate lecture courses offered for credit by the institution.

Previous Scheduled Teaching*

ACCT 4400.003, Auditing Professional Responsibilities, Fall 2023 Syllabus SPOT
ACCT 6950.702, Doctoral Dissertation, Fall 2023
ACCT 5410.001, External Auditing, Fall 2023 Syllabus SPOT
ACCT 5410.002, External Auditing, Fall 2023 Syllabus SPOT
ACCT 4400.001, Auditing Professional Responsibilities, Summer 5W2 2023 Syllabus SPOT
ACCT 6010.704, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2023
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2023 Syllabus SPOT
ACCT 6950.723, Doctoral Dissertation, Spring 2023
ACCT 6900.001, Special Problems, Spring 2023 Syllabus
ACCT 6950.702, Doctoral Dissertation, Fall 2022
ACCT 5410.001, External Auditing, Fall 2022 Syllabus SPOT
ACCT 5410.002, External Auditing, Fall 2022 Syllabus SPOT
ACCT 6290.001, Seminar on Behavioral Research in Accounting, Fall 2022 SPOT
ACCT 4400.001, Auditing Professional Responsibilities, Summer 5W2 2022 Syllabus SPOT
ACCT 6950.724, Doctoral Dissertation, Summer 5W2 2022
ACCT 6010.704, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2022
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2022 Syllabus SPOT
ACCT 6950.723, Doctoral Dissertation, Spring 2022
ACCT 4400.003, Auditing Professional Responsibilities, Fall 2021 Syllabus SPOT
ACCT 6950.702, Doctoral Dissertation, Fall 2021
ACCT 5410.001, External Auditing, Fall 2021 Syllabus SPOT
ACCT 5410.002, External Auditing, Fall 2021 Syllabus SPOT
ACCT 6950.755, Doctoral Dissertation, Summer 5W1 2021
ACCT 6010.704, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2021 SPOT
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2021 Syllabus SPOT
ACCT 6950.705, Doctoral Dissertation, Spring 2021
ACCT 6950.702, Doctoral Dissertation, Fall 2020
ACCT 5410.001, External Auditing, Fall 2020 Syllabus SPOT
ACCT 5410.002, External Auditing, Fall 2020 Syllabus SPOT
ACCT 6290.001, Seminar on Behavioral Research in Accounting, Fall 2020 SPOT
ACCT 6010.704, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2020
ACCT 6940.759, Individual Research, Spring 2020
ACCT 5410.001, External Auditing, Fall 2019 Syllabus SPOT
ACCT 5410.002, External Auditing, Fall 2019 Syllabus SPOT
ACCT 6940.756, Individual Research, Fall 2019
ACCT 6950.755, Doctoral Dissertation, Summer 5W1 2019
ACCT 6010.704, Seminar on Advanced Topics in Accounting Research, Summer 5W2 2019
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2019 Syllabus SPOT
ACCT 6950.705, Doctoral Dissertation, Spring 2019
ACCT 5410.001, External Auditing, Fall 2018 Syllabus SPOT
ACCT 5410.002, External Auditing, Fall 2018 SPOT
ACCT 6290.001, Seminar on Behavioral Research in Accounting, Fall 2018 SPOT
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2018 Syllabus SPOT
ACCT 4400.002, Auditing Professional Responsibilities, Spring 2018 Syllabus SPOT
ACCT 6950.705, Doctoral Dissertation, Spring 2018
ACCT 6940.759, Individual Research, Spring 2018
ACCT 5410.001, Audit Investigative Process, Fall 2017 SPOT
ACCT 6010.002, Seminar on Advanced Topics in Accounting Research, Summer 3W1 2017
ACCT 4400.002, Auditing Professional Responsibilities, Spring 2017 Syllabus SPOT
ACCT 6290.001, Seminar on Behavioral Research in Accounting, Spring 2017 SPOT
ACCT 5410.001, Audit Investigative Process, Fall 2016 SPOT
ACCT 5410.002, Audit Investigative Process, Fall 2016 SPOT
ACCT 6950.724, Doctoral Dissertation, Summer 5W2 2016
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2016 Syllabus SPOT
ACCT 4400.002, Auditing Professional Responsibilities, Spring 2016 Syllabus SPOT
ACCT 5410.001, Audit Investigative Process, Fall 2015 SPOT
ACCT 5410.002, Audit Investigative Process, Fall 2015 SPOT
ACCT 4400.002, Auditing Professional Responsibilities, Spring 2015 Syllabus
ACCT 5410.001, Audit Investigative Process, Fall 2014
ACCT 5410.002, Audit Investigative Process, Fall 2014
ACCT 4400.002, Auditing Professional Responsibilities, Fall 2014 Syllabus
ACCT 6950.702, Doctoral Dissertation, Fall 2014
ACCT 6950.724, Doctoral Dissertation, Summer 5W2 2014
ACCT 4400.002, Auditing Professional Responsibilities, Spring 2014 Syllabus
ACCT 5410.001, Audit Investigative Process, Fall 2013
ACCT 5410.002, Audit Investigative Process, Fall 2013
ACCT 4400.002, Auditing Professional Responsibilities, Fall 2013 Syllabus
ACCT 6940.756, Individual Research, Fall 2013
ACCT 4400.001, Auditing Professional Responsibilities, Summer 5W2 2013 Syllabus
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2013 Syllabus
ACCT 4400.002, Auditing Professional Responsibilities, Spring 2013 Syllabus
ACCT 5410.001, Audit Investigative Process, Fall 2012
ACCT 4400.002, Auditing Professional Responsibilities, Fall 2012 Syllabus
ACCT 4400.001, Auditing Professional Responsibilities, Spring 2012 Syllabus
ACCT 4400.002, Auditing Professional Responsibilities, Spring 2012 Syllabus
ACCT 5410.001, Audit Investigative Process, Fall 2011
ACCT 4400.002, Auditing Professional Responsibilities, Fall 2011 Syllabus
ACCT 4400.001, Auditing Professional Responsibilities, Summer 5W2 2011 Syllabus
ACCT 5630.001, Accounting Systems and Controls, Spring 2011
ACCT 4400.002, Auditing Professional Responsibilities, Spring 2011 Syllabus
ACCT 4100.001, ACCOUNTING SYSTEMS, Fall 2010 Syllabus
ACCT 4100.002, ACCOUNTING SYSTEMS, Fall 2010 Syllabus
ACCT 4100.002, ACCOUNTING SYSTEMS, Spring 2010 Syllabus
ACCT 5630.001, Accounting Systems and Controls, Spring 2010
ACCT 4100.001, ACCOUNTING SYSTEMS, Fall 2009 Syllabus
ACCT 4100.002, ACCOUNTING SYSTEMS, Fall 2009 Syllabus
ACCT 4100.001, ACCOUNTING SYSTEMS, Spring 2009 Syllabus
ACCT 5630.001, Accounting Systems and Controls, Spring 2009
ACCT 4900.725, Special Problems, Spring 2009
ACCT 4100.001, ACCOUNTING SYSTEMS, Fall 2008 Syllabus
ACCT 4100.003, ACCOUNTING SYSTEMS, Fall 2008 Syllabus

* Texas Education Code 51.974 (HB 2504) requires each institution of higher education to make available to the public, a syllabus for undergraduate lecture courses offered for credit by the institution.

Published Publications

Published Intellectual Contributions

Journal Article
Vinson, J., Robertson, J., Curtis, M. (2022). How Auditors’ Approach to Client Inquiry may Affect Skeptical Judgment: A Mixed-Method Examination of Client Inquiry and Note Taking. European Accounting Review. 31(3), 543-573.
Chang, H. W., Kaszak, S., Kipp, P. C., Robertson, J. C. (2021). The Effect of iXBRL Formatted Financial Statements on the Effectiveness of Managers’ Decisions when Making Inter-Firm Comparisons. Journal of Information Systems. 35(2), 149-177.
Rapley, E., Robertson, J. C., Smith, J. (2021). The Effects of Disclosing Critical Audit Matters and Auditor Tenure on Nonprofessional Investors’ Judgments. Journal of Accounting and Public Policy. 40(5), 1-21.
Curtis, M., Robertson, J., Cockrell, C., Fayard, D. (2021). Peer Ostracism as a Sanction against Wrongdoers and Whistleblowers. Journal of Business Ethics. 174(2), 333-354.
Seymore, M., Robertson, J. C. (2020). Managers' Intentions to Share Knowledge to Internal Auditors: The Effects of Procedural Fairness and Internal Auditor Type. Journal of Management Accounting Research. 32(2), 225-241.
Vinson, J. M., Robertson, J. C., Cockrell, R. C. (2019). The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence. Auditing: A Journal Of Practice And Theory. 38(3), 183-202.
Robinson, S., Curtis, M., Robertson, J. (2018). Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development. Auditing: A Journal Of Practice And Theory.
Messier, Jr., W., Robertson, J., Simon, C. (2015). The Effects of Client Management Concessions and Ingratiation Attempts on Auditors' Trust and Proposed Adjustments. Advances in Accounting. 31(1), 80-90.
Robertson, J., Stefaniak, C., Houston, R. (2014). Do PCAOB Inspection Reports Influence Corporate Executives' Perceptions of Audit Quality and the Likelihood of Switching Auditors?. Accounting and the Public Interest. 14(1), 48-71.
Curtis, M. B., Pany, K., Pevzner, M., Robertson, J. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA Proposal Responding to Suspected Illegal Acts. Current Issues in Auditing. 7(1), C21-C29.
Feng, N. C., Pevzner, M., Robertson, J. C., Zadeh, M. (2013). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the International Standard on Auditing (ISA) 720 (Revised), the Auditor's Responsibilities Relating to Other Information in Documents .... Current Issues in Auditing. 7(2), C1-C6.
Robinson, S., Robertson, J., Curtis, M. (2012). The Effects of Contextual and Wrongdoing Attributes on Organizational Employees' Whistleblowing Intentions Following Fraud. Journal of Business Ethics. 106(2), 213-227.
Robertson, J., Stefaniak, C., Curtis, M. (2011). Does Wrongdoer Reputation Matter? Impact of Auditor-Wrongdoer Performance and Likeability Reputations on Fellow Auditors' Intention to Take Action and Choice of Reporting Outlet. Behavioral Research in Accounting. 23(2), 207-234.
Gissel, J., Robertson, J., Stefaniak, C. (2010). Formation and Consequences of Going Concern Opinions: A Review of the Literature. Journal of Accounting Literature. 29, 59-141.
Robertson, J., Houston, R. (2010). Investors' Expectations of the Improvement in the Credibility of Audit Opinions Following PCAOB Inspection Reports with Identified Deficiencies. Accounting and the Public Interest. 10, 36-56.
Robertson, J. C. (2010). The Effects of Ingratiation and Client Incentive on Auditor Judgment. Behavioral Research in Accounting. 22(2), 69-86.
Stefaniak, C., Robertson, J. (2010). When Auditors Err: How Mistake Significance and Superiors' Historical Reactions Influence Auditors' Likelihood to Admit a Mistake. International Journal of Auditing. 14(1), 41-55.
Stefaniak, C., Robertson, J., Houston, R. (2009). The Causes and Consequences of Auditor Switching: A Review of the Literature. Journal of Accounting Literature. 28, 47-121.
Robertson, J. (2007). Staff Auditor Reporting Decisions Under Time Deadline Pressure. Managerial Auditing Journal. 22(4), 340-353.
Robertson, J., Stone, D., Niederwanger, L., Grocki, M., Martin, E. (2005). The Coming Accounting Revolution: Offshore Outsourcing of Tax Return Preparation. The CPA Journal. 75(6), 55-57.

Awarded Grants

Contracts, Grants and Sponsored Research

Fellowship
Robertson, J. C., "Professional Development Institute (PDI) Research Fellowship," Sponsored by Ryan College of Business & PDI, University of North Texas, $2500 Funded. (20202021).
Robertson, J. C., "Professional Development Institute (PDI) Research Fellowship," Sponsored by College of Business & PDI, University of North Texas, $4400 Funded. (20112012).
Grant - Research
Robertson, J. C., "2020 RCOB Summer Research Grant," Sponsored by G. Brint Ryan College of Business, University of North Texas, $10000 Funded. (20202020).
Robertson, J. C., "2018 RCOB Summer Research Grant," Sponsored by G. Brint Ryan College of Business, University of North Texas, $10000 Funded. (20182018).
Robertson, J. C., "2014 Accounting Summer Research Support," Sponsored by Department of Accounting, University of North Texas, Funded. (20142014).
Robertson, J., Stefaniak, C., Houston, R., "Faculty Research Grant (REG)," Funded. (20092009).
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Overall
Summative Rating
Challenge and
Engagement Index
Response Rate

out of 5

out of 7
%
of
students responded
  • Overall Summative Rating (median):
    This rating represents the combined responses of students to the four global summative items and is presented to provide an overall index of the class’s quality. Overall summative statements include the following (response options include a Likert scale ranging from 5 = Excellent, 3 = Good, and 1= Very poor):
    • The course as a whole was
    • The course content was
    • The instructor’s contribution to the course was
    • The instructor’s effectiveness in teaching the subject matter was
  • Challenge and Engagement Index:
    This rating combines student responses to several SPOT items relating to how academically challenging students found the course to be and how engaged they were. Challenge and Engagement Index items include the following (response options include a Likert scale ranging from 7 = Much higher, 4 = Average, and 1 = Much lower):
    • Do you expect your grade in this course to be
    • The intellectual challenge presented was
    • The amount of effort you put into this course was
    • The amount of effort to succeed in this course was
    • Your involvement in course (doing assignments, attending classes, etc.) was
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