FLORIDA ATLANTIC UNIVERSITY®
Julia Higgs

Julia Higgs

Professor
School of Accounting

Areas of Expertise: Auditing, Financial Accounting, Accounting and Cybersecurity Issues, Audit Committees, Risk Disclosures

Office: 124

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

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

Certifications

  • CPA

Research Interests

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

Intellectual Contributions

  • Al-Moshaigeh, Abdullah; Burke, L.; Dickins, D.; Higgs, Julia. Improving the use of SOC 1 Reports: Insights from CFOs, CAEs, and Audit Committee Members (forthcoming), CPA Journal
  • Boland, Colleen; Hermanson, Dana; Higgs, Julia; Prewett, Kyleen; Pyzoha, Jonathan; Tegeler, Amy. (2024). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments, Current Issues in Auditing, 18(1), C11-C26
  • Boland, Colleen; Hermanson, Dana; Higgs, Julia; Pyzoha, Jonathan; Zhang, Yibo. (2024). Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form, Current Issues in Auditing, 18(1), C27-C37
  • Greiner, A.; Higgs, Julia; Smith, T.. (2024). An Examination of Audit Quality Surrounding Engagement Office Changes, Journal of Accounting, Auditing and Finance, 39(1), 255-277
  • Adikaram, Ruwan; Higgs, Julia. (2024). Cognitive dissonance and auditor professional skepticism, Managerial Auditing Journal, 39(1), 71-110
  • Davis, P.L.; Dickins, D.; Higgs, Julia; Reid, Joseph. (2023). Microaggressions in the Accounting Academy: The Black Experience, Journal of Business Ethics
  • Rosenthal, Leigh; Higgs, Julia; Brown, Bonnie; Rupert, Timothy. (2023). Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance, Accounting Horizons, 37(1), 173-191
  • Almer, Elizabeth; Harris, Kathleen; Higgs, Julia; Rakestraw, Joseph. (2022). Gender Equity in Public Accounting: Evidence from Single Audit Partner and Director Engagement Leaders, Journal of Accounting and Public Policy, 41(3), Article: 106941
  • Al-Moshaigeh, Abdullah; Dickins, D.; Higgs, Julia. (2022). The Influence of Political Regime on State-Level Disciplinary Actions of CPAs Sanctioned by the PCAOB, Journal of Business Ethics, 176(2), 325-340
  • Davis, Phebian; Dickins, Denise; Higgs, Julia; Reid, Joseph. (2021). Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting, Current Issues in Auditing, 15(2), A24-A33
  • Almer, E.; Harris, M.K.; Higgs, Julia; Rakestraw, Joseph. (2021). Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firm, Journal of Business Ethics, 173(2), 401-421
  • Davis, P.; Dickins, D.; Higgs, Julia; Reid, J.. (2021). Illuminating the Black experience in internal auditing, Internal Auditor, 57-61
  • Dickins, D.; Reid, J.; Higgs, Julia. (2021). In Their Words: Illuminating the Black Experience in Internal Auditing, Internal Auditing, April, 57-61
  • Al-Moshaigeh, Abdullah; Dickins, D.; Higgs, Julia. (2021). Understanding and Avoiding Auditing-Related Enforcement Actions, Today's CPA
  • Vincent, N.E.; Higgs, Julia; Pinsker, Robert. (2019). Board and management-level factors affecting the maturity of IT risk management practices, Journal of Information Systems, 33(3), 117-135
  • Smith, T.; Higgs, Julia; Pinsker, Robert. (2019). Do Auditors Price Breach Risk in Their Audit Fees?, Journal of Information Systems, 33(2), 177-204
  • Dickins, D.; Al-Moshaigeh, Abdullah; Higgs, Julia. (2019). Environmental and Social Disclosures. Can Accountants Add Value?, Tennessee CPA Journal, 64(1), 20-23
  • Dickins, D.; Al-Moshaigeh, Abdullah; Higgs, Julia. (2019). Cybersecurity Risks and Regulations – Is SOC for Cybersecurity a Solution?, CPA Journal(June), 36-41
  • Almer, Elizabeth; Bertolini, Michelle; Higgs, Julia; Hooks, Karen. (2018). The Impact of Publication Outlet and Research Reputation on Accounting Faculty Salaries, Journal of Theoretical Accounting Research, 13(2), 47-75
  • Killey, M.; Higgs, Julia. (2017). Culture and its impact on the work of internal auditors, Internal Auditing
  • Vincent, Nishani; Higgs, Julia; Pinsker, Robert. (2017). IT Governance and the Maturity of IT Risk Management Practices, Journal of Information Systems, 31(1), 59-77
  • Cao, Jian; Chen, Feng; Higgs, Julia. (2016). Late for a very important date: Financial reporting and audit implications of late 10-K filings, Review of Accounting Studies, 21(2), 633-671
  • Abbott, Lawrence; Brown, Veena; Higgs, Julia. (2016). The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members’ Auditor Recommendations, Behavioral Research in Accounting, 28(1), 1-14
  • Daugherty, B.; Dee, C.C.; Dickins, D.; Higgs, Julia. (2016). The practical impact of differences in the wording of going concern standards, CPA Journal, 35-39
  • Higgs, Julia; Pinsker, Robert; Smith, Thomas; Young, George. (2016). The Relationship Between Board-Level Technology Committees and Reported Security Breaches, Journal of Information Systems, 30(3), 79-98
  • Daugherty, Brian; Dee, C.; Dickins, Denise; Higgs, Julia. (2016). The Practical Impact of Differences in the Wording of Going Concern Standards, CPA Journal, 35-39
  • Vincent, N.; Higgs, Julia. (2016). The Role of the Internal Auditor in IT Risk Management, 10-18
  • Vincent, N.E.; Higgs, Julia. (2016). The role of the internal auditor in IT risk management, Internal Auditing, 10-18
  • Incardona, J; Kannan, Y; Premuroso, R; Higgs, Julia; Huang, I. (2014). Taxing Audit Markets and Reputation: An Examination of the U.S. Tax Shelter Controversy, Journal of International Accounting Auditing and Taxation, 23(1), 18-31
  • Kannan, Y; Skantz, T; Higgs, Julia. (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, Brian; Brown, V.; Dickins, Denise; Higgs, Julia. (2014). Insights into Auditor Rotation, Management Accounting Quarterly, 15(4)
  • Almer, E.; Bertolini, Michelle; Higgs, Julia. (2013). A Model of Individual Accounting Faculty Salaries, Issues in Accounting Education, 29(3), 411-433
  • Elder, R.; Akresh, A.; Glover, S.; Higgs, Julia; 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, Brian; Dickins, Denise; Hatfield, Richard; Higgs, Julia. (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, Julia. (2013). The Importance of Sample Selection: An Instructional Resource Using U.S. Presidential Elections, Journal of Accounting Education, 31, 63-83
  • Davis, Phebian; Higgs, Julia; Daugherty, Brian. (2013). The Role of Corporate Governance and Internal Auditors in Embedding Sustainability in an Organization, Internal Auditing, 40-44
  • Daugherty, Brian; Dickins, Denise; Higgs, Julia; Tatum, Kay. (2013). The Question of Mandatory Audit Firm Rotation: Would Investors Benefit?, The CPA Journal, 28-33
  • Daugherty, B; Dickins, R; Hatfield, R; Higgs, Julia. (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, Brian; Dickins, Denise; Higgs, Julia. (2012). Knowledge Transfer Among Experts: Lessons from Audit Partner Rotation, International Journal of Corporate Governance, 3(2), 210-224
  • Dickins, Denise; Daugherty, Brian; Higgs, Julia. (2012). Do Audit Committee Members Care About Audit Engagement Partner Rotation?, Today's CPA, 42-43
  • Gotti, Giorgio; Han, Sam; Higgs, Julia; Kang, Tony. (2012). Managerial Stock Ownership, Analyst Coverage, and Audit Fee, Journal of Accounting, Auditing and Finance, 27(3), 412-437
  • Daugherty, Brian; Dickins, Denise; Higgs, Julia. (2011). Mandatory Audit Partner Rotations - Implications for Practice, Tennessee CPA Journal, 20-23
  • Daugherty, Brian; Dickins, Denise; Higgs, Julia. (2011). Reducing the Potential Negative Effects of Mandatory Partner Rotation, The CPA Journal, 81(8), 60-63
  • Bertolini, Michelle; Higgs, Julia; Hooks, Karen. (2011). Multidimensional Locus of Control Applied to the Taxpayer/Tax Professional Relationship, Advances in Accounting Behavioral Research, 14, 1-35
  • Dickins, Denise; Higgs, Julia. (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, Denise; Higgs, Julia; Reisch, John. (2009). Understanding the Limitations of Accountants’ Reports, Commercial Lending Review
  • Dickins, Denise; Higgs, Julia; Skantz, Terry. (2008). Estimating Audit Fees Post-SOX, Current Issues in Auditing, Sarasota, Florida, USA, 2(1), A9-A18
  • Higgs, Julia; Dickins, Denise. (2006). Shopping for an Auditor, The Journal of Corporate Accounting and Finance, 9-15
  • Higgs, Julia; Skantz, Terry. (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, Karen; Almer, Elizabeth; Higgs, Julia. (2005). A theoretical Framework of the Relationship Between Public Accounting Firms and Their Auditors, Behavioral Research in Accounting, 17
  • Higgs, Julia; Reisch, J. (2002). Testing NCAA compliance at Southeastern State University: A case study, Journal of Accounting Education, 17(1), 95-100, Teaching Notes: 51-63
  • Hooks, Karen; Higgs, Julia. (2002). Work Place Environment in a Professional Services Firm, Research in Accounting, 14, 105-127
  • Hooks, Karen; Higgs, R.; Higgs, Julia. (2001). Stereotypes and Archetypes in Accounting: An Inquiry into Professional Ethics and Opportunities, AAA National Meeting
  • Hooks, Karen; Almer, Elizabeth; Higgs, Julia. (2000). An Examination of the Employment Contract of Public Accounting Firm Employees: The Application of Agency theory to Professionals, SEAAA & WAAA
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