Justyna Skomra, Ph.D.

Justyna Skomra, Ph.D.
Assistant Professor, Accounting
283 Burke

Mailing Address:
PENN STATE BEHREND
281 BURKE CENTER
ERIE PA 16563

I received MS in Finance from the Warsaw School of Economics and a BS in Accounting from Central Connecticut State University. I worked in the industry for about 10 years (external reporting, consolidations, internal audit, and SOX) before starting the Ph.D. program at Kent State University. Since the fall of 2017, I am working at Penn State Behrend as an Assistant Professor of Accounting.

In general, my current research interests are focused on auditor regulation, audit quality, and financial reporting. My research is inspired by my professional experience and I strive to address questions which are important and have implications for the profession. So far I have two published papers examining from the area of audit quality. In the first paper I examine the effect of IT capabilities on audit fees. In the second published work I examine effect of the SEC comment letters and short selling positions on a demand for audit quality. In my pipeline, I have five other working papers around audit quality, auditor selection and PCAOB inspections.

Audit Demand and Monitoring Mechanisms: Evidence from SEC Comment Letters and Short Sellers, Managerial Auditing Journal - May 31, 2022
Collaborators: Pervaiz Alam, Co-Author; Piotr Skomra

The Impact of Client Information Technology Capability on Audit Pricing, International Journal of Accounting Information Systems - June 1, 2018
Collaborators: Benjamin Hoffman, Co-Author; Robert Sellers, Co-Author

Ph D, Accounting, Kent State University

BS, Accounting , Central Connecticut State University

MS, Finance and Banking , Warsaw School of Economics