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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
  • Other (1985) Accounting, 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

  • 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?,
  • 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

Publications

  • 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,
  • Incardona, J., Kannan, Y., Premuroso, R., Higgs, J., Huang, I., Tax 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., The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees (forthcoming). Auditing: a Journal of Practice and Theory,
  • Almer, E., Bertolini, M., Higgs, J., (2013) A Model of Individual Faculty Member 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.
  • Daugherty, B., Dickins, D., Higgs, J., (2013) Mandatory audit partner rotations - implications for practice. Tennessee CPA Journal, 20-23.
  • 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 Ownership, Corporate Monitoring and Audit Fees. 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) 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

  • American Accounting Association - Annual Meeting, August 2012
  • 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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