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Julia Higgs


Associate Professor


Dr. Julia Higgs, CPA, teaches auditing and financial accounting at FAU. She has published in academic in professional journals on numerous topics relevant to the accounting profession.


  • Ph D (1998) Business Administration (Accounting), University of South Carolina
  • Other (1985) Accounting, University of Tennessee
  • BS (1984) Accounting, University of Tennessee


  • CPA

Teaching Interests

  • Auditing and Financial Accounting

Research Interests

  • Audit fees, Sampling, Work/Life issues for Auditors, Audit Quality, Government Auditing and Compliance

Working Papers

  • CFO Tenure and Audit Quality, Writing Results, Scholarly
  • Cyber security breaches: What effect does lack of disclosure have on users of financial statements?,
  • Late for a Very Important Date: Financial Reporting and Audit Implications of Late 10-K Filings, Writing Results, Scholarly
  • Taxing Audit Markets and Reputation: An Examination of the U.S. Tax Shelter Controversy, Writing Results, Scholarly
  • The Effects of PCAOB Inspection Reports in Prior Manager/Auditor Affiliation on Audit Committees' Members Auditor Recommendations,
  • The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees, Writing Results, Scholarly


  • Higgs, J., Daugherty, B., Dickins, D., Hatfield, R., Practitioner Summary: Mandatory Audit Partner Rotation: Perceptions of Audit Quality Consequences (forthcoming). Current Issues in Auditing,
  • Higgs, J., Glover, S., Elder, R., Akresh, A., Liljegren, J., Research Synthesis of Statistical Sampling in Auditing (forthcoming). Auditing a Journal of Practice and Theory,
  • Higgs, J., Dickins, D., Fallatah, Y., Sampling and Drawing Inferences About a Population Using the Example of Presidential Elections – An Instructional Resource Case (forthcoming). Journal of Accounting Education,
  • Higgs, J., Davis, P., Daugherty, B., The Role of Corporate Governance and Internal Auditors in Embedding Sustainability in an Organization (forthcoming). Internal Auditing,
  • Almer, E., Bertolini, M., Higgs, J., A Model of Individual Faculty Member Salaries (forthcoming). Issues in Accounting Education,
  • Higgs, J., Dickins, D., Daugherty, B., Knowledge Transfer among experts: Lessons from audit Partner Rotation (forthcoming). International Journal of Corporate Governance,
  • Higgs, J., Daugherty, B., Dickins, D., Tatum, K., (2013) The Question of Mandatory Audit Firm Rotation: Would Investors Benefit?. The CPA Journal, 28-33.
  • Higgs, J., Han, S., Kang, T., Gotti, G., (2012) Managerial Ownership, Corporate Monitoring and Audit Fees. Journal of Accounting, Auditing, and Finance, 27, 3, 412-437.
  • Hooks, K., Bertolini, M., Higgs, J., (2011) Locus of Control in the Aging Taxpayer. Advances in Accounting Behavioral Research, 14, 1-35.
  • Daugherty, B., Dickins, D., Higgs, J., (2011) Reducing the Potential Negative Effects of Mandatory Partner Rotation. The CPA Journal, 81, 8, 60-63.
  • Higgs, J., Dickins, D., (2009) Bridging the Investor/Auditor Expectation Gap: An Explanation of the Auditor's Responsibility under Generally Accepted Auditing Standards. Journal of Corporate Accounting and Finance, 21, 1, 51-62.
  • Higgs, J., Dickins, D., Reisch, J. T., (2009) Understanding the Limitations of Accountants’ Reports. Commercial Lending Review,
  • Higgs, J., Dickins, D., Skantz, T., (2008) Estimating Audit Fees Post-SOX. Current Issues in Auditing, Sarasota, Florida, USA, 2, 1, A9-A18.
  • Higgs, J., Dickins, D., (2006) Shopping for an Auditor. The Journal of Corporate Accounting and Finance, 9-15.
  • Higgs, J., Skantz, T., (2006) Audit and Nonaudit Fees and the Market’s Reaction to Earnings Announcements. Auditing: A Journal of Practice and Theory, Sarasota, Florida, USA, 25, 1, 1-26.
  • Hooks, K., Almer, E., Higgs, J., (2005) A theoretical Framework of the Relationship Between Public Accounting Firms and Their Auditors. Behavioral Research in Accounting, 17,
  • Hooks, K., Higgs, J., (2002) Work Place Environment in a Professional Services Firm. Research in Accounting, 14, 105-127.
  • Hooks, K., Higgs, R. J., Higgs, J., (2001) Stereotypes and Archetypes in Accounting: An Inquiry into Professional Ethics and Opportunities. AAA National Meeting,
  • Hooks, K., Almer, E., Higgs, J., (2000) An Examination of the Employment Contract of Public Accounting Firm Employees: The Application of Agency theory to Professionals. SEAAA & WAAA,


  • AAA National Meeting, 2009
  • Advisory Committee on the Auditing Profession to the U.S. Department of Treasury, Broward Chapter of the Florida Institute of CPAs, Florida, 2008
  • Atlantic Chapter of the Florida Institute of CPAs, September 23 2008
  • University Scholars Program, Florida Atlantic University, Boca Raton, Florida, December 2007
  • Gold Coast Chapter of the Florida Institute of CPAs, July 2006
  • WAAA, 2002
  • AAA Annual Meeting, Research Forum, AAA Audit Section mid-year Meeting, SEAAA meeting, AAA ABO Research Conference, & AAA Audit Section mid-year Meeting, 2001
  • AAA National Meeting, 2001

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