Mark Sheldon
Associate Professor
Background
Mark Sheldon is an Associate Professor in the Kramer School of Accountancy and Information Sciences at the Boler College of Business, John Carroll University. He began his career in PwC’s Risk Assurance practice in Cleveland before being selected as an Accounting Doctoral Scholar and completing his Ph.D. at Virginia Tech. Since joining the John Carroll faculty in 2016, Mark has conducted research on emerging technologies, ESG (environmental, social, and governance) issues, and the oversight of the CPA profession. He teaches courses in accounting information systems, data analytics, financial and managerial accounting, and the role of emerging technologies in accounting. Mark is a Certified Public Accountant (Ohio) and a Certified Information Systems Auditor.
Areas of Expertise
- Accounting Information Systems
- Emerging Technologies
- Artificial Intelligence
- Blockchain
- Data Analytics
- Financial Accounting
- Managerial Accounting
Research Interests
Artificial intelligence, blockchain, emerging technologies, codes of professional conduct, third party assurance services, environmental social and governance (ESG) reporting, behavioral audit, judgment and decision-making using audited information
Education
Virginia Tech - Ph.D. in Business, Accounting and Information SystemsMiami University (Ohio) - Masters of Accountancy
Miami University (Ohio) - Bachelor of Science in Business, Accounting Major
Courses Taught
AC 2201 - Principles of Accounting IAC 2202 - Principles of Accounting II
AC 2210 - Business Analytics in Accounting
AC 3341 - Accounting Information Systems
AC 4456/5556 - Emerging Technologies in Accounting
Publications
Bakarich, K., P. O’Brien, M. D. Sheldon, and J. Wukich. 2025. Using media coverage for ESG due diligence. The CPA Journal. Forthcoming.
Sheldon, M. D. 2025. Emerging technologies in accounting: An elective course. Journal of Emerging Technologies in Accounting. Forthcoming. https://doi.org/10.2308/JETA-2025-013
Jenkins, J. G., E. M. Negangard, M. D. Sheldon, and R. J. Decker. 2025. Navigating the protection and commercialization of intellectual property: Uncharted territory for accounting researchers. Accounting Horizons. Forthcoming. https://doi.org/10.2308/HORIZONS-2024-103
Nagy, A., and M. D. Sheldon. 2025. Climate related disclosure requirements and the financial reporting process. Strategic Finance. https://www.imatoday.org/learn/article/climate-related-disclosure-requirements-and-the-financial-reporting-process.
Jenkins, J. G., E. M. Negangard, and M. D. Sheldon. 2025. Using blockchain, non-fungible tokens, and smart contracts to track and report greenhouse gas emissions. The Accounting Review 100 (3): 277-305. https://doi.org/10.2308/TAR-2023-0222
Sheldon, M. D. 2024. Preparing auditors to evaluate blockchains used to track tangible assets. Current Issues in Auditing 18 (2): P29-P50. https://doi.org/10.2308/CIIA-2023-014
Sheldon, M. D. 2023. An examination of design choices intended to improve the auditability of a consortium blockchain. Journal of Emerging Technologies in Accounting 20 (2): 165-180. https://doi.org/10.2308/JETA-2022-023
Petzel, A., and M. D. Sheldon. 2023. The importance of accounting program student trips. Journal of Accountancy. Available at: https://www.journalofaccountancy.com/newsletters/academic-update/the-importance-of-accounting-program-student-trips.html.
Sheldon, M. D., S. Bhattacharjee, and R. Barkhi. 2023. The impact of persuasive response sequence and consistency when IT service providers address auditor-identified issues in SOC2 reports. Journal of Information Systems 37 (1): 85-107. https://doi.org/10.2308/ISYS-2021-016
Jenkins, J. G., V. Popova, and M. D. Sheldon. 2023. An exploratory study on the impact of COVID-19 on state boards of accountancy. Journal of Accounting and Public Policy 42 (1): 1-19. https://doi.org/10.1016/j.jaccpubpol.2022.107047
Sheldon, M. D. 2022. Tracking tangible asset ownership and provenance with blockchain. Journal of Information Systems 36 (3): 153-175. https://doi.org/10.2308/ISYS-2020-042
Sheldon, M. D. 2021. Preparing auditors for the blockchain oracle problem. Current Issues in Auditing 15 (2): P27-P39. https://doi.org/10.2308/CIIA-2021-007
Dunn, R., J. G. Jenkins, and M. D. Sheldon. 2021. Bitcoin and blockchain: Audit implications of the killer Bs. Issues in Accounting Education 36 (1): 43-56. (DOI 10.2308/ISSUES-19-049)
Sheldon, M. D. 2021. Auditing the blockchain oracle problem. Journal of Information Systems 35 (1): 121-133. https://doi.org/10.2308/ISYS-19-049
Jenkins, J. G., V. Popova, and M. D. Sheldon. 2020. Monitoring the accounting profession under the AICPA Code of Professional Conduct: An analysis of state board of accountancy participation. Journal of Accounting and Public Policy 39 (3), 106742. https://doi.org/10.1016/j.jaccpubpol.2020.106742
Sheldon, M. D., and J. G. Jenkins. 2020. The influence of firm performance and (level of) assurance on the believability of management’s environmental report. Accounting, Auditing & Accountability Journal 33 (3): 501-528. https://doi.org/10.1108/AAAJ-11-2018-3726
Choi, A., K. Schuele, M. D. Sheldon, and M. Webinger. 2019. Examining the use of accounting information in planned careers: A group project to more fully engage students in introductory accounting courses. The Accounting Educators’ Journal 29 (1): 115 – 135.
Sheldon, M. D. 2019. A primer for information technology general control considerations on a private and permissioned blockchain audit. Current Issues in Auditing 13 (1): A15 – A29. https://doi.org/10.2308/ciia-52356
Sheldon, M. D. 2018. Using blockchain to aggregate and share misconduct issues across the accounting profession. Current Issues in Auditing 12 (2): A27 – A35. https://doi.org/10.2308/ciia-52184
Jenkins, J. G., V. Popova, and M. D. Sheldon. 2018. In support of public or private interests? An examination of sanctions imposed under the AICPA Code of Professional Conduct. Journal of Business Ethics 152 (2): 523-549. https://doi.org/10.1007/s10551-016-3308-2
