Headshot of Marshall Geiger

Marshall Geiger

The CSX Chair in Management and Accounting
Professor of Accounting
Curriculum Vitae

  • Profile

    Marshall A. Geiger, Ph.D., CPA, is The CSX Chair in Management and Accounting and Professor of Accounting at the Robins School of Business, University of Richmond. Marshall has also been an honorary Professor of the Faculty of Business and Law at Deakin University in Australia.  He graduated from Penn State University in 1988 with his Ph.D. in accounting and has published over 75 articles, a research monograph, and a Chapter in a research reference book on numerous topics in accounting, auditing and accounting education. Marshall has been recognized as the most prolific accounting scholar among all accounting Ph.Ds graduating worldwide in 1988. He is a past Editor at Auditing: A Journal of Practice & Theory, and former Associate Editor at Accounting Horizons and holds appointments on five editorial review boards of scholarly journals in the US and internationally. Marshall has delivered over 60 educational and research seminars and programs on a broad range of topics in accounting and auditing to a wide range of participants, including audit practitioners, entrepreneurs, academics, lawyers and standard-setters.

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    • Grants and Fellowships

      Securities and Exchange Commission, Office of the Chief Accountant, Academic Fellow in Accounting (2012-2013) American Institute of CPAs, PhD Fellowship (1986-1987)

    • Awards

      Robins School of Business Outstanding Scholarship Award 2012

      Honorary Professor, Deakin University, Honorary Professor of Business and Law - presented research and aided their faculty with research projects

      Joseph A. Jennings Chair in Business, University of Richmond, Named endowed chair in 2004

      Distinguished Research Award, Academy of Accounting and Financial Studies, “Conservatism of the Big Six Audit Firms and Going-Concern Modified Audit Reports,” with K. Raghunandan

      Asian-Network Symposium on Accounting Issues, “Measuring Potential Social Desirability Response Biases in Survey Instruments,” received an award for being one of the three best papers presented at the Annual Academic Conference of the Asian - Network Symposium on Accounting Issues

    • Presentations

      Geiger A. Marshall, Blay Allen, Non-Audit Fees and Auditor Independence: Recent Evidence from Going Concern Opinion Decisions, American Accounting Association Annual Meeting

      Basioudis Ilias, Geiger A. Marshall, Delange Paul, Audit Fees and Auditor Independence: Evidence from Australia, European Accounting Association Annual Congress, Istanbul, Turkey

      Geiger A. Marshall, van der Laan Smith Joyce, The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Management, European Accounting Association Annual Congress, Istanbul, Turkey

      Geiger A. Marshall, North S. David, Do CEOs and Principle Financial Officers Take a "Bath" Separately or Together? An Investigation of Discretionary Accruals Surrounding Appointments of New CEOs and PFOs, Allied Academies International Conference , Las Vegas

      Geiger A. Marshall, Basioudis Ilias, Non-Audit Fees and Auditor Independence Effects in Australia, American Accounting Association Annual Meeting

      Geiger A. Marshall, North S. David, Do CEOs and Principle Financial Officers Take a ?€œBath?€ Separately or Together? An Investigation of Discretionary Accruals Surrounding Appointments of New CEOs and PFOs, Hawaii International Conference on Business

      Geiger A. Marshall, North S. David, Do Strong Shareholder Rights Mitigate Earnings Management?, Hawaii International Conference on Business

      Geiger A. Marshall, Discussion of "Use of Directors Insurance in Audit Pricing", International Conference on Audit and Assurance, Gainesville, Florida

      Geiger A. Marshall, North S. David, Do CEOs and Principle Financial Officers Take a "Bath" Separately or Together? An Investigation of Discretionary Accruals Surrounding Appointments of New CEOs and PFOs, American Accounting Association Annual Meeting, Anaheim, CA

      Geiger A. Marshall, Basioudia Ilias, Papanastasiou Vaggelis, Audit Fees, Non-Audit Fees, and Auditor Going-Concern Reporting Decisions in the U.K, American Accounting Association Annual Meeting, Washington, D.C.

      Geiger A. Marshall, Lennox Clive, North S. David, The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React, American Accounting Association Annual Meeting, Washington, D.C.

      Geiger A. Marshall, Quirvan-Hazera Carmen, Hazera Alex, An International Comparison of Student Perceptions of Earnings Management: Effects of National Origin between Mexico and the United States, BALAS (Business Association for Latin American Studies) Annual Meeting, Lima, Peru

    • Memberships

      American Accounting Association

      American Institute of CPAs

      Pennsylvania Institute of CPAs

    • Professional Experience

      Previous positions include:

      TEACHING EXPERIENCE

      The University of Richmond Joseph A. Jennings Chair in Business Administration August 2004 to 2010

      Professor of Accounting - August 2002 to present

      Associate Professor of Accounting - August 2000 to 2002

      The University of Florida Visiting Professor of Accounting - August 1999 to August 2000

      Visiting Associate Professor of Accounting - January to June 1998

      The University of Rhode Island Professor of Accounting - July 1999 to August 2000

      Associate Professor of Accounting - July 1993 to June 1999

      Assistant Professor of Accounting -- July 1991 to June 1993

      Santa Fe Community College Adjunct Professor of Accounting - Summer 2000

      The University of Maine Assistant Professor of Accounting - September 1988 to May 1991

      The Pennsylvania State University Graduate Assistant/Lecturer - August 1984 to August 1988

      Duffy / Conviser / Miller CPA Review, State College, PA and Providence, RI

      Coordinator and Local Instructor - 3/87 to 5/88 & 7/94 to 5/00 Albright College, Reading, PA

      Adjunct Accounting Department Faculty - January 1984 to August 1984

      PROFESSIONAL EXPERIENCE

      Ernst & Young (formerly Ernst & Whinney), Reading, PA Audit Staff - 1982 to 1984

    • Certifications

      Certified Public Accountant

    • Institutional Service

      RSB Full Professors Committee (2003-present)

      RSB Executive Education Committee (2000-present)

      RSB Full Professors Committee, Chair (2009-2012)

      RSB Research Committee (2003-2011)

      RSB Dean Search Committee (2009)

      Accounting Department Faculty Recruitment Committee (2003, 2007, 2008, 2010)

      Accounting Department Masters of Accounting Program, Director (2005-2008)

      RSB Graduate Counsel Committee (2001-2009)

      Accounting Department Faculty Recruitment Committee, Chair (2008)

      RSB Teaching Improvements Task Force (2007)

      RSB Graduate Counsel Ethics Committee (2004-2008)

      RSB Graduate Counsel Ethics Committee, Chair (2006-2008)

      University Program Improvements Committee (2003 - 2005)

      University Program Improvements Committee, Chair (2005)

      University Priorities and Planning Committee (2003 - 2005)

      RSB Executive MBA Task Force (2004-2005)

      RSB Library Committee (2001-2003)

  • Selected Publications
    Books

    Going Concern, Chapter in The Routledge Companion To Auditing, eds. David Hay, W. Robert Knechel and Marleen Willekens. In press.

    Auditor Reporting on Going Concern Uncertainty: A Research Synthesis, with Elizabeth Carson, Neil Fargher, Clive Lennox, K. Raghunandan, and Marleen Willekens. Research Monograph presented to the Public Company Accounting Oversight Board, January 30, 2012, 124 pages. Available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2000496.

    Setting the Standard for the New Auditor's Report: An Analysis of Attempts to Influence the Auditing Standards Board, JAI Press Inc., 1993, 258 pages.

    Journal Articles

    "Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions" with Allen D. Blay, Contemporary Accounting Research, forthcoming.

    "Auditor Reporting on Going Concern: A synthesis of the literature" with Elizabeth Carson, Neil Fargher, Clive Lennox, K. Raghunandan, and Marleen Willekens, Auditing: A Journal of Practice & Theory, forthcoming.

    "Do Strong Shareholder Rights Mitigate Earnings Management?" with David North, Journal of Accounting, Ethics and Public Policy, 2013 Vol. 14 (2), pp. 289-322.

    Marshall A. Geiger, Allen D Blay, David S North, The Auditor's Going Concern Opinion as a Communication of Risk, Auditing: A Journal of Practice & Theory, 2011,77-102

    Marshall A. Geiger, David S. North, Do CEOs and Principal Financial Officers Take a "Bath" Separately or Together?: An Investigation of Discretionary Accruals Surrounding Appointments of New CEOs and PFOs, Academy of Accounting and Financial Studies Journal, 2011, 1 - 30

    Marshall A. Geiger, Joyce van der Laan Smith, The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Management, Journal of International Accounting Research, 2010, 21 - 43

    Marshall A. Geiger, Peter J Carey, Brendan T O'Connell, Costs Associated with Going-Concern Modified Audit Opinions: An Analysis of the Australian Audit Market, Abacus, 2008, 61-81

    Marshall A. Geiger, Ilias Basioudis , I Papakonstantinou , Audit Fees, Non-Audit Fees, and Auditor Going-Concern Reporting Decisions in the United Kingdom, Abacus, 2008, 284-309

    Marshall A. Geiger, Clive Lennox, David S. North, The Hiring of Accounting and Finance Officers from Audit Firms: How Did the Market React, Review of Accounting Studies Journal, 2008, 55-86

    Marshall A. Geiger, Alejandro Hazera, Carmen Quirvan, An International Comparison of Student Perceptions of Earnings Management: Evidence of the Effects of National Origin Between Mexico and the United States, Contaduria y Administracion, 2007, 53-68

    Marshall A. Geiger, Ilias Basioudis, Brendan T. O'Connell, Paul M. Clikeman, Elena Ochoa Labru, Kristen Witkowski, Perceptions of Earnings Management: The Effect of National Culture, Advances in International Accounting, 2006, 175-199

    Marshall A. Geiger, Paul M. Clikeman, Brendan T. O'Connell, Elena Ochoa, Kristen Witkowski, Ilias Basioudis, Perceptions of Earnings Management: The Effects of National Culture, Advances in International Accounting, 2006, 175-199

    Marshall A. Geiger, David S. North, Brendan O'Connell, The Auditor-to-Client Revolving Door and Earnings Management, Journal of Accounting, Auditing and Finance, 2006, 1-26

    Marshall A. Geiger, David S. North, Does Hiring a New CFO Change Things? An Investigation of Changes in Discretionary Accruals, The Accounting Review, 2006, 781-809

    Marshall A. Geiger, K. Raghunandan, D. V. Rama, Auditor Decision-Making in Different Litigation Environments: The Private Securities Litigation Reform Act, Audit Reports and Audit Firm Size, The Journal of Accounting and Public Policy, 2006, 332-353

    Marshall A. Geiger, D. V. Rama, Audit Firm Size and Going Concern Reporting Accuracy, Accounting Horizons, 2006, 1-17

    Marshall A. Geiger, Elena Ochoa Laburu, Perceptions of Earnings Management: A Study of the Effects of National Origin in University Students, Revista de Contabilidad, 2005, 99-114

    Marshall A. Geiger, Janek Ratnatunga, Erwin Waldmann, Student Preferences for Common or Unique Assignments: Some Early Evidence, Australian Journal of Accounting Education, 2005, 1-20

    Marshall A. Geiger, Kristen Witkowski, The Effects of National Culture on Student Perceptions of Earnings Management, Transactions in Ethics, Honesty and Integrity, 2005, 57-67

    Marshall A. Geiger, Kannan Raghunandan, Dasaratha V. Rama, Recent Changes in the Association Between Bankruptcies and Prior Audit Opinions, Auditing: A Journal of Practice & Theory, 2005, 21-35

    Marshall A. Geiger, Edmond Boyle, Stephen Cooper, An Empirical Analysis of Internal Control Weaknesses under SAS No. 78, Research in Governmental and Nonprofit Accounting, 2004, 184-201

    Marshall A. Geiger, Edmond Boyle, Stephen Cooper, SAS No. 78 and the Internal Control Components: Did COSO Get it Right?, The CPA Journal, 2004,28-31

    Marshall A. Geiger, Porcher Taylor, CEO and CFO Certification of Financial Information, Accounting Horizons, 2003, 357-368

    Marshall A. Geiger, Dasaratha V. Rama, Audit Fees, Non-audit Fees, and Auditor Reporting on Stressed Companies, Auditing: A Journal of Practice & Theory, 2003,53-70

    Marshall A. Geiger, K. Raghunandan, Conservatism of the Big Six Audit Firms and Going-Concern Modified Audit Reports, Academy of Accounting and Financial Studies Journal, 2002, 163-183

    Marshall A. Geiger, Outsourced Internal Audit Services and the Perception of Auditor Independence, The CPA Journal, 2002, 20-25

    Marshall A. Geiger, K. Raghunandan, Auditor Tenure and Audit Reporting Failures, Auditing: A Journal of Practice & Theory, 2002, 67-78

    Marshall A. Geiger, K. Raghunandan, Going Concern Reporting in the "New" Legal Environment, Accounting Horizons, 2002, 17-26

    Marshall A. Geiger, Paul M. Clikeman, Brendan T. O'Connell, Student Perceptions of Earnings Management: The Effects of National Origin and Gender, Teaching Business Ethics, 2001, 389-410

    Marshall A. Geiger, D. Jordan Lowe, Kurt J. Pany, The Effects of Internal Audit Outsourcing on Perceived Auditor Independence - Research Summary, Journal of Accountancy, 2001, 90

    Marshall A. Geiger, Allen Blay, Market Expectations for First-Time Going-Concern Recipients, Journal of Accounting, Auditing & Finance, 2001,209-226

    Marshall A. Geiger, K. Raghunandan, Bankruptcies, Audit Reports, and the Reform Act, Auditing: A Journal of Practice & Theory, 2001, 187-196

    Marshall A. Geiger, Brendan O'Connell, An Examination of Using Surrogate Measures to Assess Social Desirability Response Bias, Research on Accounting Ethics, 2000, 107-127

    Marshall A. Geiger, Suzanne Ogilby, The First Course in Accounting: Students' Perceptions and Their Effect on the Decision to Major in Accounting, Journal of Accounting Education, 2000, 63-78

    Marshall A. Geiger, Brendan T. O'Connell, Assessing Accounting Student Motivation to Exert Academic Effort: An Analysis of Australian and International Students, Accounting Research Journal, 1999, 213-228

    Marshall A. Geiger, D. Jordan Lowe, Kurt J. Pany, The Effects of Internal Audit Outsourcing on Perceived Auditor Independence, A Journal of Practice & Theory, 1999, 7-27

    Marshall A. Geiger, Brendan T. O'Connell, Accounting Student Ethical Perceptions: An Analysis of Training and Gender Effects, Teaching Business Ethics, 1998, 371-388

    Marshall A. Geiger, K. Raghunandan, D. V. Rama, Costs Associated with Going-Concern Modified Audit Opinions: An Analysis of Auditor Changes, Subsequent Opinions and Client Failures, Advances in Accounting, 1998,117-139

    Marshall A. Geiger, Brendan T. O'Connell, Student Ethical Perceptions and Ethical Action Propensities: An Analysis of Situation Familiarity, Teaching Business Ethics, 1998, 305-325

    Marshall A. Geiger, K. Raghunandan, D. V. Rama, Going-Concern Audit Report Recipients Before and After SAS No. 59, National Public Accountant, 1998, 24-25

    Marshall A. Geiger, K. Raghunandan, D. V. Rama, A Note on Going-Concern Modified Audit Reports and Subsequent Bankruptcies Before and After SAS No. 59, Accounting Enquiries, 1998, 1-34

    Marshall A. Geiger, Elizabeth Cooper, Inam Hussain, Brendan O'Connell, Jeffery Power, K. Raghunandan, Using Expectancy Theory to Assess Student Motivation: An International Replication, Issues in Accounting Education, 1998, 139-156

    Marshall A. Geiger, D. V. Rama, K. Raghunandan, The Association Between Audit Reports and Bankruptcies: Further Evidence, Advances in Accounting, 1997, 1-15

    Marshall A. Geiger, An Examination of the Relationship Between Answer-Changing, Testwiseness and Exam Performance, Journal of Experimental Education, 1997, 49-60

    Marshall A. Geiger, Mark M. Higgins, On the Answer-Arrangement Bias of Professional Certification Examinations in Accounting, The Accounting Educator's Journal, 1997, 89-108

    Marshall A. Geiger, Educators' Warnings About Changing Examination Answers: Effects on Student Perceptions and Performance, College Student Journal, 1997, 429-432

    Marshall A. Geiger, A. C. Lloyd Spurrell, Auditor Judgment Confidence: Direct Evidence for the Process View, Accounting Enquiries, 1997, 69-124

    Marshall A. Geiger, K. Raghunandan, D. V. Rama, On Serving the Public's Expectations: The Ethical Implications of SAS No. 59 Going Concern Report Modifications, Research on Accounting Ethics, 1996, 265-279

    Marshall A. Geiger, Edmund J. Boyle, Treadway Commission, Encyclopedia of Accounting Thought, 1996, 583-585

    Marshall A. Geiger, On the Benefit of Changing Multiple-choice Answers: Students Perceptions and Performance, Education, 1996, 108-116

    Marshall A. Geiger, Manash Ray, Narayan Umanath, Factors Influencing Award of Compensation Contracts: An Analysis of Written Protocols, Journal of Managerial Issues, 1996, 170-183

    Marshall A. Geiger, Elizabeth Cooper, Using Expectancy Theory to Assess Student Motivation, Issues in Accounting Education, 1996, 111-127

    Marshall A. Geiger, K. Raghunandan, D. V. Rama, Reporting on Going Concern Before and After SAS No. 59, The CPA Journal, 1995, 52-53

    Marshall A. Geiger, Elizabeth Cooper, Predicting Academic Performance: The Impact of Expectancy and Need Theory, Journal of Experimental Education, 1995, 251-262

    Marshall A. Geiger, Edmund J. Boyle, Further Comments on the Use of the LSI in Research on Student Performance in Introductory Accounting, The Accounting Educator's Journal, 1994, 88-94

    Marshall A. Geiger, Kathleen A. Simons, Intertopical Sequencing of Multiple-choice Questions: Additional Evidence on Exam Performance and Testing Time, Journal of Education for Business, 1994, 87-90

    Marshall A. Geiger, The New Auditor's Report, Journal of Accountancy, 1994,59-64

    Marshall A. Geiger, Jeffrey K. Pinto, Edmund J. Boyle, A Three-year Longitudinal Study of Change in Student Learning Styles, Journal of College Student Development, 1994, 113-119

    Marshall A. Geiger, Marc J. Epstein, Investor Views of Audit Assurance: Recent Evidence of the Expectation Gap, Journal of Accountancy, 1994, 60-66

    Marshall A. Geiger, Edmund J. Boyle, Jeffrey K. Pinto, An Examination of Ipsative and Normative versions of Kolb's Revised Learning Style Inventory, Educational and Psychological Measurement, 1993, 717-726

    Marshall A. Geiger, Audit Disclosures of Consistency: An Analysis of Loan Officer Reaction to SAS No.58, Advances in Accounting, 1992, 77-90

    Marshall A. Geiger, Jeffrey K. Pinto, Changes in Learning-Style Preferences: A Reply to Ruble and Stout, Psychological Reports, 1992, 1072-1074

    Marshall A. Geiger, Edmund J. Boyle, Jeffrey K. Pinto, Factor Analysis of Kolb's Revised Learning Style Inventory, Educational and Psychological Measurement, 1992, 753-759

    Marshall A. Geiger, Edmund J. Boyle, Learning Styles of Students and Instructors: An Analysis of Course Performance and Satisfaction, The Accounting Educator's Journal, 1992, 86-101

    Marshall A. Geiger, Lloyd Spurrell, On the Efficacy of Final Examinations, College Student Journal, 1992, 361-364

    Marshall A. Geiger, Learning Styles of Introductory Accounting Students: An Extension to Course Performance and Satisfaction, The Accounting Educator's Journal, 1992, 22-39

    Marshall A. Geiger, Jeffrey K. Pinto, Changes in Learning Style Preference: Results of a Three-year Study, Psychological Reports, 1991, 755-762

    Marshall A. Geiger, Jeffrey K. Pinto, Changes in Learning-Style Preferences: A Prefatory Report of Longitudinal Findings, Psychological Reports, 1991, 195-201

    Marshall A. Geiger, Changing Multiple-Choice Answers: A Validation and Extension, College Student Journal, 1991, 181-186

    Marshall A. Geiger, Changing Multiple-Choice Answers: Do Students Accurately Perceive Their Performance?, Journal of Experimental Education, 1991, 250-257

    Marshall A. Geiger, Edmund J. Boyle, Jeffrey K. Pinto, Empirical Note on Creativity as a Covariate of Learning Style Preference, Perceptual and Motor Skills, 1991, 265-266

    Marshall A. Geiger, Performance During the First Year of College: Differences Associated With Learning Style, Psychological Reports, 1991, 633-634

    Marshall A. Geiger, The Myth of "Conventional Wisdom" on Changing Multiple-Choice Answers, The Accounting Educator's Journal, 1991, 119-127

    Marshall A. Geiger, Correlates of Net Gain From Changing Multiple-Choice Answers, Psychological Reports, 1990, 719-722

    Marshall A. Geiger, Bankers' Reaction to the New Standard Report and Consistency Reporting Requirements, Journal of Accountancy, 1990, 50-51

    Marshall A. Geiger, Herbert G. Hunt, Capital Gain Taxation: A Critical Evaluation of Historic and Current Issues, Advances in Taxation, 1989, 21-40

    Marshall A. Geiger, Teaching Accounting Concepts Versus Applications: An Analysis of Student Attitudes, The Accounting Educator's Journal, 1989, 69-82

    Marshall A. Geiger, David Kirch, What Does "Total Return" Really Mean: A Comment, Journal of Portfolio Management, 1989, 80-81

    Marshall A. Geiger, The New Audit Report: An Analysis of Exposure Draft Comments, Auditing: A Journal of Practice and Theory, 1989, 40-63

    Marshall A. Geiger, SAS No. 58: Did the ASB Really Listen?, Journal of Accountancy, 1988, 55-57

    Marshall A. Geiger, Discriminating Levels of Development Through Attitudes: An Empirical Analysis, Educational and Psychological Measurement, 1988, 763-771

    Additional Publications

    Marshall A. Geiger, Elena Ochoa, Student Perceptions of Earnings Management: The Effects of National Origin, Proceedings of the International Research Seminar of the Clermont Graduate School of Management, 2006

    Marshall A. Geiger, Porcher Taylor, CEO and CFO Certifications of Financial Information, Accounting Horizons, 2003, 12

    Marshall A. Geiger, K. Raghunandan, Conservatism of the Big Six Audit Firms and Going-Concern Modified Audit Reports, Academy of Accounting and Financial Studies Annual Meeting, 2001, 5

    Marshall A. Geiger, Barb Eide, Bill Swartz, The Canfield Learning Styles Inventory: A Psychometric Assessment of its Usefulness in Accounting Education, American Accounting Association Midwest Regional Meeting, 2001, 86

    Marshall A. Geiger, Suzanne Ogilby, The First Course in Accounting: Students' Perceptions and Their Effect on the Decision to Major in Accounting, the Academy of Business Educators Annual Meeting, 2000

    Marshall A. Geiger, D. Jordan Lowe, Kurt Pany, The Effects of Internal Audit Outsourcing on External Auditor Independence, American Accounting Association Annual Meeting, 1998, 58

    Marshall A. Geiger, Setting the Standard for the New Auditor's Report: An Analysis of Attempts to Influence the Auditing Standards Board, JAI Press Inc., 1993, 258

    Marshall A. Geiger, The New Consistency Reporting Requirements: Bank Loan Officer Reaction, American Accounting Association Southeast Regional Meeting Proceedings, 1990, 48-51

    Marshall A. Geiger, A Measure of Student Attitude Toward Financial Accounting, American Accounting Association Southeast Regional Meeting Proceedings, 1988, 68-72

    Reviews

    Marshall A. Geiger, Environmental Auditing and the Role of the Accounting Profession, The Accounting Review, 1994, 309

    Marshall A. Geiger, Short Audit Case: The Valley Publishing Company, Issues in Accounting Education, 1991, 139-140

    Marshall A. Geiger, Audit Symposium IX: Proceedings of the 1988 Touche Ross/ University of Kansas Symposium on Auditing Problems, The Accounting Review, 1990, 730-732

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