Brian Fitzgerald

Assistant Professor

Area: Accounting
Phone: 757-221-2803
Email: [[m|brian.fitzgerald]]
Office: Miller Hall 3024

Biography

Brian Fitzgerald is an Assistant Professor of Accounting in the Raymond A. Mason School of Business at William & Mary. Professor Fitzgerald was previously on the faculty at Northeastern University and Northern Arizona University. He teaches introductory and intermediate financial accounting.

Dr. Fitzgerald studies auditor judgment and decision-making and how client relationship factors influence audit quality, and has published in top accounting journals including Contemporary Accounting Research and Auditing: A Journal of Practice & Theory. He has also served as an ad hoc reviewer for The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, and Accounting Horizons.

Brian previously worked as an auditor for Ernst & Young LLP in Richmond, VA, and St. Louis, MO. As a manager, he was the firm's Sector Resident for the North American Mining & Metals practice. Professor Fitzgerald has a Doctor of Philosophy from Texas A&M University, and Master of Accounting and Bachelor of Business Administration degrees from William & Mary.

He grew up in St. Louis and is a Certified Public Accountant in Missouri (inactive).

Areas of Expertise

Financial Accounting
Auditing

CV

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Doctor of Philosophy in Accounting (August 2014), Texas A&M University, College Station, Texas (Summer 2010-Summer 2014)
Master of Accounting (May 2003), William & Mary, Williamsburg, Virginia (Fall 1998-Spring 2003)
Bachelor of Business Administration (May 2002), William & Mary, Williamsburg, Virginia (Fall 1998-Spring 2003)

Assistant Professor of Accounting, William & Mary, Williamsburg, Virginia (Fall 2023-present)
Assistant Professor of Accounting, Northern Arizona University, Flagstaff, Arizona (Fall 2022-Spring 2023)
Assistant Professor of Accounting, Northeastern University, Boston, Massachusetts (Summer 2014-Spring 2022)

"Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not-For-Profit-Sector" with Thomas Omer (University of Nebraska - Lincoln) and Anne Thompson (University of Illinois at Urbana-Champaign). Presented at the 2013 American Accounting Association Auditing Section Midyear Meeting, and the 2012 Oklahoma University Conference on Regulation and the Audit Industry. Contemporary Accounting Research, 2018 Vol. 35 (1): 334-364.
"The Effect of Partition Dependence on Assessing Accounting Estimates" with Christopher Wolfe (Texas A&M University, Emeritus) and Nathan Newton (Florida State University). Presented at the 2013 American Accounting Association Auditing Section Midyear Meeting. Auditing: A Journal of Practice & Theory, 2017 Vol. 36 (3): 185-197. Featured in 'Auditors Can be Influenced by Management Preferences, Study Says' (Rao 2017, wsj.com).
"Voluntary Formation of Audit Committees by Large Municipal Governments" with Gary Giroux (Texas A&M University, Emeritus). Presented at the 2011 American Accounting Association Annual Meeting. Research in Accounting Regulation, 2014 Vol. 26(1): 67-74.
"Auditors' Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions" with Stephen Asare (University of Florida), Lynford Graham (Bentley University), Jennifer Joe (University of Delaware), Eric Negangard (University of Virginia), and Christopher Wolfe (Texas A&M University, Emeritus). Auditing: A Journal of Practice & Theory, 2013 Vol. 32 (Supplement): 131-166.

"When Do Auditor-Developed Estimates Reduce Management's Influence?" with Brent Garza (Texas A&M University), and Emily Blum (Texas A&M University). Presented at the 2019 American Accounting Association Auditing Section Midyear Meeting and 2020 East Coast Behavioral Accounting Workshop virtual series. Under 3rd round review at Accounting, Organizations and Society.
"Resisting Management Influence: Auditor Characteristics that Inhibit Motivated Reasoning" with Brent Garza (Texas A&M University), Emily Shafron (Texas A&M University), and Kecia Williams Smith (North Carolina A&T State University). Recipient of a 2014 CAQ Research Advisory Board Grant. Presented at the 2024 American Accounting Association Auditing Section Midyear Meeting, 2024 Hawai'i Accounting Research Conference, 2021 University of North Texas Accounting Research Conference, 2021 East Coast Behavioral Accounting Workshop virtual series, 2021 American Accounting Association Annual Meeting, and 2021 Accounting, Behavior and Organizations Conference. Based partly on a manuscript presented at the 2016 American Accounting Association Auditing Section Midyear Meeting, the 2016 International Symposium on Audit Research, and the 2016 American Accounting Association Annual Meeting. Preparing for 2nd round resubmission at Behavioral Research in Accounting.
"When CAMs Loom Large: How CAM Expectations Shape Auditor Judgments and Decisions" with Michelle McAllister (North Arizona University). Recipient of a 2018 CAQ Research Advisory Board Grant. Based partly on a manuscript presented at the 2019 Accounting, Behavior and Organizations Conference. Under 1st round review at Auditing: A Journal of Practice & Theory.
"Specialists or Colleagues: To Whom Do Auditors Listen?" Dissertation Committee: Christopher Wolfe (Chair, Texas A&M University, Emeritus), Thomas Omer (University of Nebraska - Lincoln), Marjorie Shelley (University of Nebraska - Lincoln), Oi-Man Kwok (Texas A&M University). Presented at the 2015 American Accounting Association Annual Meeting, and the 2015 International Symposium on Audit Research. Under 1st round review at Auditing: A Journal of Practice & Theory.
"Auditing Financial KPIs" with Jamie Diaz (William & Mary), Denise Jones (William & Mary), and Kim Smith (William & Mary). Under 1st round review at Current Issues in Auditing.
"A Restatement by Any Other Name: Investor Judgments and Management Credibility in ESG versus Financial Restatements" with Amanda Carlson (Merrimack College)
"The Relationship Between Cognition, Personality Traits, and Auditor Task Performance" with Brent Garza (Texas A&M University) and Ryan Zimmerman (Virginia Tech University). Presented at the 2015 American Accounting Association Auditing Section Midyear Meeting, and was accepted for a poster session at the 2018 SIOP (Society for Industrial and Organizational Psychology) conference.

Hawai'i Accounting Research Conference, "Good Thinking (....for an Auditor...): The Effect of Auditors' Thinking Dispositions on Their Inclination to Challenge Management's Preferred Reporting" Honolulu HI, January 2024
William & Mary invited workshop, "Unbiased by Management Preferences: Auditors Who Inhibit Motivated Reasoning" Williamsburg VA, January 2023
Northern Arizona University invited workshop, "Unbiased by Management Preferences: Auditors Who Inhibit Motivated Reasoning" Flagstaff AZ, November 2021
Washington & Lee University invited workshop, "Unbiased by Management Preferences: Auditors Who Inhibit Motivated Reasoning" Lexington VA, October 2021
American Accounting Association Annual Meeting, "Unbiased by Management Preferences: Auditors Who Inhibit Motivated Reasoning" Virtual, August 2021
East Coast Behavioral Accounting Workshop series, "Can Auditor-Developed Independent Estimates Reduce Management's Biasing Influence?" Virtual, June 2020
American Accounting Association Annual Meeting, "Client Preferences: Can Auditors Stop Them from Biasing Accounting Estimates?" New York NY, August 2016
International Symposium on Audit Research, "Client Preferences: Can Auditors Stop Them from Biasing Accounting Estimates?" Singapore, June 2016
American Accounting Association Annual Meeting, "Specialists or Colleagues: Who Do Auditors Listen To?" Chicago IL, August 2015
International Symposium on Audit Research, "Specialists or Colleagues: Who Do Auditors Listen To?" Boston MA, June 2015
American Accounting Association Auditing Section Midyear Meeting, "How Do Individual Differences Affect Auditor Decision Making?" Miami FL, January 2015
American Accounting Association Annual Meeting, "Can Developing an Independent Estimate Make Auditors Skeptical of Management's Aggressive Estimate?" Anaheim CA, August 2013
American Accounting Association Auditing Section Midyear Meeting, "Can Developing an Independent Estimate Make Auditors Skeptical of Management's Aggressive Estimate?" New Orleans LA, January 2013
American Accounting Association Annual Meeting, "Voluntary Formation of Audit Committees by Large Municipal Governments" Denver CO, August 2011

PricewaterhouseCoopers Accounting & Tax Symposium, Chicago IL, August 2025
American Accounting Association Auditing Section Midyear Meeting, Charlotte NC, January 2025
KPMG National Faculty Symposium, Orlando FL, May 2024
Hawai'i Accounting Research Conference, Honolulu HI, January 2024
American Accounting Association Auditing Section Midyear Meeting, Austin TX, January 2023
Center for Audit Quality Symposium, Virtual, August 2022
Accounting Behavior and Organizations Conference, San Antonio TX, October 2021
In Focus: FASB Update for Accounting Educators, Virtual, September 2021
American Accounting Association Annual Meeting, Virtual, August 2021
PriceWaterhouseCoopers Digital Academy on Robotic Process Automation, Virtual, July 2021
PriceWaterhouseCoopers Digital Academy on Data Visualization, Virtual, June 2021
PriceWaterhouseCoopers Digital Academy on Data Wrangling, Virtual, June 2021
American Accounting Association Auditing Section Midyear Meeting, Virtual, January 2021
In Focus: FASB Update for Accounting Educators, Virtual, August 2020
PricewaterhouseCoopers Accounting & Tax Symposium, Virtual, August 2020
Center for Audit Quality Symposium, Virtual, August 2020
Accounting Behavior and Organizations Conference, Providence RI, October 2019
American Accounting Association Annual Meeting, San Francisco CA, August 2019
PricewaterhouseCoopers Accounting & Tax Symposium, San Francisco CA, August 2019
International Symposium on Audit Research, Boston MA, June 2019
American Accounting Association Auditing Section Midyear Meeting, Nashville TN, January 2019
Center for Audit Quality Symposium, Washington DC, August 2018
PricewaterhouseCoopers Accounting & Tax Symposium, Washington DC, August 2018
KPMG Faculty Symposium, Chicago IL, May 2018
American Accounting Association Auditing Section Midyear Meeting, Portland OR, January 2018
Deloitte Foundation/Deloitte Foundation Trueblood Seminar, Westlake TX, February 2017
American Accounting Association Auditing Section Midyear Meeting, Orlando, January 2017
Accounting Ph.D. Rookie Recruiting and Research Camp, Miami FL, December 2016 (Recruiter)
American Accounting Association Annual Meeting, New York NY, August 2016
PricewaterhouseCoopers Accounting & Tax Symposium, New York NY, August 2016
International Symposium on Audit Research, Singapore, June 2016
American Accounting Association/Ernst & Young LLP New Faculty Consortium, Leesburg VA, January 2016
American Accounting Association Auditing Section Midyear Meeting, Scottsdale AZ, January 2016
American Accounting Association Annual Meeting, Chicago IL, August 2015
PricewaterhouseCoopers Accounting & Tax Symposium, Chicago IL, August 2015
International Symposium on Audit Research, Boston MA, June 2015
American Accounting Association Auditing Section Midyear Meeting, Miami FL, January 2015
American Accounting Association Annual Meeting, Atlanta GA, August 2014
Center for Audit Quality Symposium, Atlanta GA, August 2014
Deloitte Foundation/Federation of Schools of Accountancy Faculty Consortium, Westlake TX, May 2014
Accounting Ph.D. Rookie Recruiting and Research Camp, Miami FL, December 2013
American Accounting Association Annual Meeting, Anaheim CA, August 2013
Texas A&M Former Doctoral Students Accounting Research Conference, College Station TX, April 2013
Lone Star Accounting Research Conference, College Station TX, January 2013
American Accounting Association Auditing Section Midyear Meeting and Doctoral Consortium, New Orleans LA, January 2013
Oklahoma University Conference on Regulation and the Audit Industry, Norman OK, May 2012
American Accounting Association Auditing Section Midyear Meeting, Savannah GA, January 2012
Texas A&M Former Doctoral Students Accounting Research Conference, College Station TX, April 2011
American Accounting Association Annual Meeting, Denver CO, August 2011

Financial Accounting & Reporting (MBA), BUAD 5101, William & Mary, Fall 2025, 2 sections (Assessment of instructor = 4.73 our of 5.00)
Financial Accounting & Reporting (Undergraduate), BUAD 203, William & Mary, Spring 2025, 3 sections (Assessment of instructor = 4.61 out of 5.00)
Financial Accounting & Reporting (Undergraduate), BUAD 203, William & Mary, Fall 2023, 3 sections (Assessment of instructor = 4.72 out of 5.00)
Financial Accounting & Reporting (Undergraduate), ACC 225, Northern Arizona University, Fall 2022, 2 sections (Assessment of instructor = 3.53 out of 4.00)
Financial Accounting & Reporting (Undergraduate), ACC 225, Northern Arizona University, Spring 2023, 2 sections (Assessment of instructor = 3.68 out of 4.00)
Financial Accounting & Reporting (Undergraduate), ACCT 1201, Northeastern University, Spring 2022, 3 sections (Assessment of instructor = 4.77 out of 5.00)
Financial Accounting & Reporting (Undergraduate), ACCT 1201, Northeastern University, Fall 2021, 1 section (Assessment of instructor = 4.80 out of 5.00)
Financial Accounting & Reporting (Undergraduate), ACCT 1201, Northeastern University, Fall 2020, 1 section (Assessment of instructor = 4.70 out of 5.00)
Financial Accounting & Reporting ( Undergraduate), ACCT 1201, Northeastern University, Spring 2018, 3 sections (Assessment of instructor = 4.77 out of 5.00)
Financial Accounting & Reporting (Undergraduate), ACCT 1201, Northeastern University, Spring 2017, 2 sections (Assessment of instructor = 4.75 out of 5.00)
Financial Accounting & Reporting (Undergraduate), ACCT 1201, Northeastern University, Fall 2015, 3 sections (Assessment of instructor = 4.66 out of 5.00)
Financial Accounting & Reporting (Undergraduate), ACCT 1201, Northeastern University, Spring 2015, 2 sections (Assessment of instructor = 4.45 out of 5.00)
Intermediate Accounting I, ACCT 3401, Northeastern University, Summer 2021, 1 section (Assessment of Instructor = 4.80 out of 5.00)
Intermediate Accounting I, ACCT 3401, Northeastern University, Spring 2021, 2 sections (Assessment of Instructor = 4.76 out of 5.00)
Intermediate Accounting I, ACCT 3401, Northeastern University, Summer 2020, 1 section (Assessment of instructor = 4.57 out of 5.00)
Intermediate Accounting I, ACCT 3401, Northeastern University, Spring 2020, 2 sections (Assessment of instructor = 4.60 out of 5.00)
Intermediate Accounting I, ACCT 3401, Northeastern University, Fall 2019, 2 sections (Assessment of instructor = 4.70 out of 5.00)
Intermediate Accounting I, ACCT 3401, Northeastern University, Summer 2019, 1 section (Assessment of instructor = 4.80 out of 5.00)
Intermediate Accounting I, ACCT 3401, Northeastern University, Fall 2018, 3 sections (Assessment of instructor = 4.61 out of 5.00)
Intermediate Accounting I, ACCT 3401, Northeastern University, Fall 2014, 1 section (Assessment of instructor = 4.50 out of 5.00)
Auditing, ACCT 407, Texas A&M University, Fall 2012, 1 section (Assessment of instructor = 4.93 out of 5.00)
Directed Studies, Cory Vitale, Northeastern University, Fall 2016

Assurance Services Manager, Ernst & Young, LLP, St. Louis, Missouri (Fall 2008-Spring 2010)
Assurance Services Senior, Ernst & Young, LLP, St. Louis, Missouri (Fall 2005-Fall 2008)
Assurance Services Staff, Ernst & Young, LLP, Richmond, Virginia (Summer 2003-Fall 2005)
Assurance Service Intern, Arthur Anderson, LLP, Vienna, Virginia (Summer 2001)
Accounting Assistant, Glimmerglass Opera, Cooperstown, New York (Summer 2002)
Accounting Intern, Glimmerglass Opera, Cooperstown, New York (Summer 2000)

Graduate Research Assistant, Texas A&M University, College Station, Texas (Summer 2010-Summer 2014)
Graduate Assistant, William & Mary, Williamsburg, Virginia (Fall 2002-Spring 2003)

Reviewer for the American Accounting Association Audit Section Midyear Meeting, 2024
Reviewer for the American Accounting Association Annual Meeting, 2021
Reviewer for the University of North Texas Accounting Research Conference, 2021
Reviewer for the American Accounting Association Annual Meeting, 2020
Reviewer for the American Accounting Association Audit Section Midyear Meeting, 2020
Reviewer and moderator for the American Accounting Association Annual Meeting, 2019
Reviewer and discussant for the American Accounting Association Audit Section Midyear Meeting, 2019
Ad hoc reviewer Auditing: A Journal of Practice & Theory, 2014-2019
Ad hoc reviewer Contemporary Accounting Research, 2018-2019, 2022
Ad hoc reviewer for Accounting Horizons, 2017-2018
Reviewer and moderator for the American Accounting Association Audit Section Midyear Meeting, 2018
Ad hoc reviewer for The Accounting Review, 2017
Reviewer for the American Accounting Association Annual Meeting, 2017
Reviewer for the American Accounting Association Audit Section Midyear Meeting, 2017
Reviewer for the American Accounting Association Annual Meeting, 2016
Reviewer and discussant for the American Accounting Association Audit Section Midyear Meeting, 2016
Reviewer and moderator for the American Accounting Association Annual Meeting, 2015
Reviewer and discussant for the American Accounting Association Audit Section Midyear Meeting, 2015
Reviewer for the American Accounting Association Northeast Region Meeting, 2014
Reviewer and moderator for the American Accounting Association Annual Meeting, 2013
Reviewer and moderator for the American Accounting Association Auditing Section Midyear Meeting, 2013
Member of PCAOB Synthesis Team - Internal Control Over Financial Reporting, 2011

William & Mary Raymond A. Mason School of Business Research Committee (2024-present)
Northeastern University Accounting Group Research Workshop Planning Committee (2015-2016, 2017-2018, 2018-2019)
Northeastern University Faculty Commencement Marshall (2015-2017)
Northeastern University Accounting Group Recruiting Committee (2016-2017)

Treasurer, Hopkinton Education Foundation (2020-2022)
Finance Council Member, St. Luke's Catholic Church (2016-2022)

Certified Public Accountant licensed in Missouri (inactive)
Member, American Accounting Association
Member, American Institute of Certified Public Accountants

The Center for Audit Quality (CAQ) Research Advisory Board Grant Recipient, 2018
The Center for Audit Quality (CAQ) Research Advisory Board Grant Recipient, 2014
Texas A&M Regents' Graduate Fellowship, 2010-2014
Texas A&M Department of Accounting Fellowship, 2010-2014
William & Mary Raymond A. Mason School of Business Sponsors' Award, 2003
Virginia Society of Certified Public Accountants Award of Achievement, 2002
William & Mary Benjamin Stoddert Ewell Award, 2002
Beta Gamma Sigma National Business Honor Society, 2001
Omicron Delta Kappa National Leadership Honor Society, 2001
Mortar Board National College Senior Honor Society, 2001

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