Albert Nagy

Background

Dr. Nagy is a Professor of Accountancy, and has been at JCU for over 25 years. Before his academic career, Dr. Nagy was employed at KPMG. He is a Certified Public Accountant, licensed in the State of Ohio. Dr. Nagy is happily married to his wife Marianne, and has two grown children Peter and Grace.

Areas of Expertise

• Financial Reporting and Auditing

Education & Awards

Education

• Ph.D., Accounting; Supporting Area: Finance, The University of Tennessee
• B.S., Business Administration; Major: Accounting, Bowling Green State University
• M.Acc., Accountancy, The University of Tennessee

Education

Doctor of Philosophy, The University of Tennessee, 1999
Major: Accounting; Supporting Area: Finance

Master of Accountancy, The University of Tennessee, 1994

Bachelor of Science in Business Administration, Bowling Green State University, 1991.
Major: Accounting

Publications

Nagy, A., and M. Sheldon. 2025. “Climate-Related Disclosure Requirements and the Financial Reporting Process.” Strategic Finance (Tier 1) (June).

Nagy, A., M. Sherwood, and A. Zimmerman. 2023. “CPAs and Big 4 Office Audit Quality.” Journal of Accounting and Public Policy (Tier 1) (v42n2).

Calderon, T., and A. Nagy. 2022. “Does Accountancy Board Composition Influence the Supply of New Accounting Professionals in U.S. Jurisdictions?” Advances in Accounting Education: Teaching and Curriculum Innovations (Tier 2) (v26): 19-32.

Choi, A., Nagy, A., and A. Petzel. 2022. “Leveraging the Ignatian Pedagogy Paradigm to Emphasis Professional Judgment in Accounting Education.” Advances in Accounting Education: Teaching and Curriculum Innovations (Tier 2) (v26): 123-134.

Nagy, A., Sherwood, M., and A. Zimmerman. 2020. “Non-CPAs and Office Audit Quality in the United States.” Accounting Horizons (Tier 1) (v34n3): 169-191.

Calderon, T., and A. Nagy. 2020. “A Closer Look at Research on CPA Exam Success.” Advances in Accounting Education: Teaching and Curriculum Innovations (Tier 2) (v24): 165-178.

Lee, G., Nagy, A., and A. Zimmerman. 2019. “Audit Partner Assignments and Audit Quality in the United States.” The Accounting Review (Tier 1) (v94n2): 297-323.

Hoffman, B., and A. Nagy. 2017 “Audit Fee Discounting for Non-Accelerated Filers in the Post-SOX Environment.” Managerial Auditing Journal (Tier 2) (v32n7): 715-730.

Hoffman, B., and A. Nagy. 2016 “SOX 404(b) Exemption Effects on Auditor Changes.” Managerial Auditing Journal (Tier 2) (v31n4/5): 387-402.

Nagy, A. 2014. “PCAOB Quality Control Inspection Reports and Auditor Reputation.” Auditing: A Journal of Practice and Theory (Tier 1) (v33n3): 87-104.

Nagy, A. 2014. “Audit Partner Specialization and Audit Fees.” Managerial Auditing Journal v29n6: 513-26. (Tier 2)

Moore, S., and A. Nagy. 2013. “Contract Structuring under the New Lease Accounting Rules.” Global Perspectives on Accounting Education v10: 81-90. (Tier 2)

Nagy, A., 2012. “Auditor Specialization: The Case of Andersen Followers.” Managerial Auditing Journal (March): 251-62. (Tier 2)

Nagy, A., and M. Webinger. 2012. “Internal Audit in the New Business Environment” Accountancy (March) (Tier 2).

Nagy, A., 2010. “Section 404 Compliance and Financial Reporting Quality.” Accounting Horizons (September): 441-54. (Tier 1)

Bloom, R., and A. Nagy. 2009. “Auditing Standards Implementation Tool. The Pennsylvania CPA Journal, v79(4): 22-23. (Tier 2).

Nagy, A., and W. Cenker. 2008. “Auditor Resignations and Auditor Industry Specialization.” Accounting Horizons (September): 279-95. (Tier 1)

Nagy, A., 2008. “"Financial Information Systems Service Providers and the Internal
Control Report." Managerial Auditing Journal v23(6): 596-608. (Tier 2)

Cenker, W., and A. Nagy. 2007. “Balance Sheet Management at Olympic Steel.” Strategic Finance (July): 26-32. (Tier 2)

Nagy, A., and W. Cenker. 2007. “Internal Audit Professionalism and Section 404 Compliance: The View of Chief Audit Executives from Northeast Ohio.” The International Journal of Auditing (March): 41-49. (Tier 2)

Nagy, A., and W. Cenker. 2007. “Accounting Firms Cautiously Maneuver in the New Audit Environment.” Managerial Auditing Journal v22n2: 218-225. (Tier 2)

Nagy, A., 2005. “Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen.” Accounting Horizons (June): 81-98. (Tier 1)

Carcello, J., and A. Nagy. 2004, “Audit Firm Tenure and Fraudulent Financial Reporting.” Auditing: A Journal of Practice and Theory (September): 55-69. (Tier 1)

Cenker, W., and A. Nagy, 2004, “Section 404 Implementation: Chief Audit Executives Navigate Uncharted Waters.” Managerial Auditing Journal (v19n9): 1140-1147. (Tier 2)

Cenker, W., and A. Nagy, 2004, “Section 404 Implementation: Chief Audit Executives Navigate Uncharted Waters.” Summary in The Journal of Risk Finance (v5n4): 25-6. (Reprint)

Nagy, A., and W. Cenker, 2004, “Do Audit Charters Effectively Communicate the Newly Defined Internal Audit Function?” Strategic Finance (January): 49-53. The 2004 Institute of Management Accountants’ William M. Lybrand Silver Medal winner. (Tier 2)

Cenker, W., and A. Nagy, 2004, “Back to the Basics for Internal Audit?” Tennessee CPA Journal (January): 6-8. (Tier 2)

Carcello, J., and A. Nagy. 2004 “Client Size Effects and the Association Between Auditor Specialization and Fraudulent Financial Reporting.” Managerial Auditing Journal (June): 651-668. (Tier 2)

Nagy, A. 2004. Book Review in Issues in Accounting Education v19n2: 261-2.

Cenker, W., and A. Nagy, 2003. “Tax Accounting: New Opportunities on the Horizon.” Taxes: The Tax Magazine (June): 37-40. (Tier 2)

Nagy, A. 2003. Book Review in Issues in Accounting Education v18n2: 221-2.

Cenker, W., and A. Nagy, 2002, “An Assessment of the Newly Defined Internal Audit Function.” Managerial Auditing Journal v17n3: 130-137. (Tier 2)

Carcello, J., and A. Nagy, 2002. “Auditor Industry Specialization and Fraudulent Financial Reporting.” Proceedings of the 2002 Deloitte & Touche/University of Kansas Auditing Symposium on Auditing Problems: 94-118.

Nagy, A., 2002. “Financial Statement Fraud: Capital Market Effects and Management Actions.” Research in Accounting Regulation v15: 95-117. (Tier 1)

Nagy, A., and T. Neal, 2001. “An Empirical Examination of Corporate Myopic Behavior: A Comparison of Japanese and United States Companies.” The International Journal of Accounting v36n1: 91-113. (Tier 1)

Behn, B., A. Nagy, and R. Riley, Jr., 2000. “The Effect of Compensation Mix on Discretionary Accruals and the Informativeness of Earnings.” The Journal of Corporate Communications (June). (Tier 3)

Nagy, A., and J. Williams. 1996. “Accounting for Stock-Based Compensation.” The Ohio CPA Journal (December): 71-75. (Tier 2)