Zach is an Assistant Professor of Accounting at the McCombs School of Business. He studies the effect of the institutional setting on behavior using the audit and broker-dealer settings. His work has been published in the Journal of Accounting Research, the Journal of Accounting & Economics, and the Journal of Financial Economics.
At McCombs, Zach teaches Auditing and Assurance Services (ACC 358C). Zach was formerly on faculty at the University of Notre Dame, an Economic Research Fellow at the Public Company Accounting Oversight Board and he worked four years in PwC's audit practice between earning his BBA, MAcc, and Ph.D. at the University of Wisconsin-Madison.
ACADEMIC LEADERSHIP & AWARDS
2023 |
Glen McLaughlin Prize for Research in Accounting Ethics |
Zach Kowaleski, Ben Charoenwong, Alan Kwan, Andrew Sutherland. May 2024. The Effect of Supervisors on Employee Misconduct. The Accounting Review 99(3): 287-313.
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Zachary T. Kowaleski, Andrew Sutherland, and Felix Vetter. Apr 2024. RegTech: Technology-Driven Compliance and its Effects on Profitability, Operations, and Market Structure. Journal of Financial Economics 154: 103792.
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Cook, J.A., Z.T. Kowaleski, M. Minnis, A.G. Sutherland, and K.M. Zehms. 2020. Auditors are Known by the Companies They Keep. Journal of Accounting & Economics 70: 101314.
Kowaleski, Z.T., A.G. Sutherland, and F.W. Vetter. 2020. Can Ethics be Taught: Evidence from Securities Exams and Investment Adviser Misconduct.” Journal of Financial Economics 138: 159-175.
Kowaleski, Z.T., B.W. Mayhew, and A.C. Tegeler. 2018. The Impact of Consulting Services on Audit Quality: An Experimental Approach. Journal of Accounting Research 56: 673-711.