Justyna Skomra, Ph.D., CPA, CMA

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

Mailing Address:
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.

PCAOB Inspection Deficiencies and Audit Fees, The Journal of Corporate Accounting & Finance - September 28, 2023
Collaborators: Yang Cheng, Co-Author; Laura Rickett, Co-Author; Alam Pervaiz, Co-Author

The Great Sell-side Sell-off: Evidence of Declining Financial Analyst Coverage, Accounting Research Journal - July, 2023
Collaborators: Barry Hetler, Co-Author; Arno Forst, Co-Author

Leave it in! Analyzing the Responses to a Proposal to Remove Governmental Accounting from the Certified Public Accountant Examination, Journal of Public Budgeting, Accounting and Financial Management - May 2, 2023
Collaborators: Renee Flasher; Lydia Didia

Office Level Contagion: Impact of a Non-Timely Filing by a Major Busy Season Client, Managerial Auditing Journal - May 1, 2023
Collaborators: Robert Sellers, Co-Author; Piotr Skomra, Co-Author

The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions? , Issues in Accounting Education - April 19, 2023
Collaborators: David Wood, Co-Author; Array 325 other authors, Co-Author

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