Joseph Rakestraw

Biography

Joseph Rakestraw is an Associate Professor in the School of Accounting at Florida Atlantic University’s College of Business in Boca Raton, Florida. He earned his Ph.D. in Accounting and Information Systems from the Pamplin College of Business at Virginia Tech in Blacksburg, Virginia.

Joe’s research utilizes both archival and experimental methods to explore economic and behavioral theories related to auditing, financial accounting, and international accounting. His interests span a wide range of topics, including audit engagement leaders, audit fees, gender dynamics, corporate governance, executive characteristics, and ego depletion. His work has been published in numerous academic journals, such as Journal of Business Ethics, Accounting Horizons, Journal of Accounting Auditing & Finance, Journal of Business Finance & Accounting, and the Journal of Accounting and Public Policy. Joe’s research has also been presented at various invited workshops and regional, national, and international conferences, earning him three best paper awards.

His teaching interests lie primarily in financial accounting at both undergraduate and graduate levels. At FAU, he teaches Advanced Financial Accounting and Introduction to Financial Accounting. He has previously taught financial and managerial accounting at institutions including Northern Virginia Community College (Annandale), George Washington University, Virginia Tech, and Sullivan University.

In addition to his Ph.D., Joe holds a master’s degree in Accounting from George Washington University and a bachelor’s degree in Business Administration (Accounting) from the University of Louisville. He is a licensed Certified Public Accountant (CPA) in the state of Virginia.

Outside of academia, Joe enjoys spending time with his wife, Paige, and their five children. He is also active in the Boy Scouts of America, and his hobbies include reading and long-distance motorcycle riding.

Education

• PhD (2015) Business, Virginia Tech
• MS (2007) Accounting, George Washington University
• BS (2003) Business, University of Louisville

Certifications

• Certified Public Accountant, State of Virginia, (#35791)
• Life and Health Insurance License (INACTIVE)
• Series 63 License, Uniform Securities Agent State Law License (INACTIVE)
• Series 7 License, General Securities Representative License (INACTIVE)
• Variable Life and Variable Annuities License (INACTIVE)

Intellectual Contributions

• Desir, Rosemond; Rakestraw, Joseph; Seavey, Scott; Wainberg, James; Young, George. (2024). Managerial Ability, CEO Age and the Moderating Effect of Firm Characteristics, Journal of Business Finance and Accounting, 51(1-2), 148-179
• Rakestraw, Joseph. (2022). Investor Protection and the Substitution Effect of Corporate Governance and Product Market Competition on Firm Value, Journal of Accounting, Auditing, and Finance, 37(3), 678-699
• Lauck, John; Perreault, Steve; Rakestraw, Joseph; Wainberg, James. (2022). How Auditor’ Fraud Inquiry Strategies Can Increase the Likelihood of Whistleblowing, Current Issues in Auditing, 16(2), 58-63
• 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
• 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
• Lauck, John; Rakestraw, Joseph; Stein, Sarah. (2020). Do Audit Fees Reflect Unique Characteristics of Individual Executives?, Accounting Horizons, 34(4), 105-124
• Lauck, J.; Perreault, S.; Rakestraw, Joseph; Wainberg, James. (2020). Strategic Audit Inquiry: The Impact of Timing and Statutory Protection Promotion on Client Fraud Disclosures, Accounting Horizons, 34(3), 153-167
• Rakestraw, Joseph; Kumar, Raman; Maher, John. (2019). Industry-Average Earnings Management and IPO Pricing, Review of Pacific Basin Financial Markets and Policies, 22(4)
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