Justyna Skomra, Ph.D.

Justyna Skomra, Ph.D.
Assistant Professor, Accounting
Office Phone
Office Location
283 Burke
ERIE PA 16563

I received MS in Finance from the Warsaw School of Economics and 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. Currently working on finishing up my dissertation and teaching at Penn State Erie.

Research Interests

In general, my current research interests are focused on auditor regulation, audit quality, internal audit and corporate governance. Currently, in my dissertation I examine the impact of SEC Comment Letters on audit quality as measured by various proxies. It is motivated by interest whether the U.S. Security and Exchange Commission’s (SEC) oversight of public companies’ financial reporting affects audit quality. More specifically, I examine firms with various levels of short selling activity and insider trading. Furthermore, I research in more depth various proxies of audit quality and their economic consequences. My research is inspired by my professional experience and I strive to address questions which are important and have implications for the profession.


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