Welcome to the Florida Atlantic University - College of Business Website

Accessibility Navigation:

Julia Higgs

Accounting

Associate Professor

Biography

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.

Education

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

Certifications

  • 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

  • An Examination of Audit Quality Associated with New Partners of Continuing Firm Clients in the United States,
  • CFO Tenure and Audit Quality, Writing Results, Scholarly
  • Cyber security breaches: What effect does lack of disclosure have on users of financial statements?,
  • Is forming a Technology Committe a "good idea" to combat security breaches? A study of the Board of Directors' role in cyber security and information technology governance?,
  • 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 Practical Impact of Differences in the Wording of Going Green Standards,
  • The Relationship Between Board-Level Technology Committees and Reported Security Breaches,
  • Top-Tier Accounting Journals, What is Publishing Really Worth?,

Intellectual Contributions

  • Incardona, J., Kannan, Y., Premuroso, R., Higgs, J., Huang, I., Taxing Audit Markets and Reputation: An Examination of the U.S. Tax Shelter Controversy (forthcoming). Journal of International Accounting Auditing and Taxation,
  • Kannan, Y., Skantz, T., Higgs, J., (2014) The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed through Audit Fees. Auditing: a Journal of Practice and Theory, 33, 2, 111-139.
  • Daugherty, B., Brown, V. L., Dickins, D., Higgs, J., (2014) Insights into Auditor Rotation. Management Accounting Quarterly,
  • Almer, E., Bertolini, M., Higgs, J., (2013) A Model of Individual Accounting Faculty Salaries. Issues in Accounting Education, 29, 3, 411-433.
  • Elder, R., Akresh, A., Glover, S., Higgs, J., Liljegren, J., (2013) Audit Sampling Research: a Synthesis and Implications for Future Research. Auditing: a Journal of Practice and Theory, 32, Supplement 1, 99-129.
  • Daugherty, B., Dickins, D., Hatfield, R., Higgs, J., (2013) Practitioner Summary: Mandatory Audit Partner Rotation: Perceptions of Audit Quality Consequences. Current Issues in Auditing, 7, 1, 30-35.
  • Dickins, D., Fallatah, Y., Higgs, J., (2013) The Importance of Sample Selection: An Instructional Resource Using U.S. Presidential Elections. Journal of Accounting Education, 31, 63-83.
  • Davis, P., Higgs, J., Daugherty, B., (2013) The Role of Corporate Governance and Internal Auditors in Embedding Sustainability in an Organization. Internal Auditing, 40-44.
  • Daugherty, B., Dickins, D., Higgs, J., Tatum, K., (2013) The Question of Mandatory Audit Firm Rotation: Would Investors Benefit?. The CPA Journal, 28-33.
  • Daugherty, B., Dickins, R., Hatfield, R., Higgs, J., (2012) An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality. Auditing: a Journal of Practice and Theory, 31, 1, 97-114.
  • Daugherty, B., Dickins, D., Higgs, J., (2012) Knowledge Transfer Among Experts: Lessons from Audit Partner Rotation. International Journal of Corporate Governance, 3, 2, 210-224.
  • Dickins, D., Daugherty, B., Higgs, J., (2012) Do Audit Committee Members Care About Audit Engagement Partner Rotation?. Today's CPA, 42-43.
  • Gotti, G., Han, S., Higgs, J., Kang, T., (2012) Managerial Stock Ownership, Analyst Coverage, and Audit Fee. Journal of Accounting, Auditing, and Finance, 27, 3, 412-437.
  • Bertolini, M., Higgs, J., Hooks, K., (2011) Multidimensional Locus of Control Applied to the Taxpayer/tax Professional Relationship. Advances in Accounting Behavioral Research, 14, 1-35.
  • Daugherty, B., Dickins, D., Higgs, J., (2011) Mandatory Audit Partner Rotations - Implications for Practice. Tennessee CPA Journal, 20-23.
  • Daugherty, B., Dickins, D., Higgs, J., (2011) Reducing the Potential Negative Effects of Mandatory Partner Rotation. The CPA Journal, 81, 8, 60-63.
  • Dickins, D., Higgs, J., (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.
  • Dickins, D., Higgs, J., Reisch, J. T., (2009) Understanding the Limitations of Accountants’ Reports. Commercial Lending Review,
  • Dickins, D., Higgs, J., 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,
  • Higgs, J., Reisch, J. T., (2002) Testing NCAA compliance at Southeastern State University: A case study. Journal of Accounting Education, 17, 1, 95-100, Teaching Notes: 51-63.
  • 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,

Presentations

  • 2015 AAA Audit Midyear Meeting, 2015
  • 2014 AAA Annual Meeting, University of South Florida, Tampa, Florida, 2014
  • 2014 AAA Annual Meeting, University of South Florida, Tampa, Florida, 2014
  • 2014 AAA Annual Meeting, University of South Florida, Tampa, Florida, 2014
  • 2014 AAA Mid-Year Meeting and AAA Annual Meeting, University of South Florida, Tampa, Florida, 2014
  • 2012 AAA Annual Meeting and Mid-year Auditing Meeting, 2012
  • 2012 AAA Mid-year Auditing Meeting, 2012
  • American Accounting Association - Annual Meeting, August 2012
  • 2011 AAA Annual Meeting, 2011
  • 2011 AAA Annual Meeting, 2011
  • 2010 AAA Annual Meeting, 2010
  • 2010 AAA Mid-year Auditingl Meeting, 2010
  • 2009 AAA Mid-year Auditing Meeting, 2009
  • 2009 AAA Mid-year Auditing Meeting, 2009
  • 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

An Equal Opportunity/Equal Access Institution
©2014 Florida Atlantic University - College of Business