• BBA University of Georgia 1988 (Summa Cum Laude, First Honor Graduate)
    Staff and Senior Accountant, Arthur Andersen 1988-1990
    PhD Texas A&M University 1994
    Assistant Professor UNLV 1994-1998
    Assistant Professor University of Tampa 1998-2000
    Assistant Professor UNCW 2000 - 2003
    Tenured Associate Professor UNCW 2003-2010
    Professor 2010- present
    Dixon Hughes Goodman Faculty Fellow 2008-2016
    Cameron Distinguished Professor of Accountancy 2016-2021
  • Selected Publications

    Academic Article

    Year Title Altmetric
    2024-01-01 How Internal Audit Can Thrive in the New Accounting LandscapeInternal Auditing.  1.2:35-38. 2024-01-01
    2022-12-01 Choosing an Accounting Firm: Perspectives From New Accounting HiresNew Accountant.  790:6-8. 2022-12-01
    2022-11-01 Environmental, Social, and Governance Considerations for Internal AuditorsInternal Auditing.  21-26. 2022-11-01
    2022-03-01 The Pandemic and Internal Audit: A 2022 Update Internal Auditing2022-03-01
    2020-08-01 The 2020/Covid-19 Environment and Internal Audit Internal AuditingInternal Auditing.  July/August:6-14. 2020-08-01
    2020-05-01 Downsizing Internal Audit: Saving Costs or Sacrificing Future Performance?Internal Auditing2020-05-01
    2020-02-01 Where is Public Company Auditing Headed?CPA Journal.  54-59. 2020-02-01
    2019-01-01 Internal Auditor Insights From Recent PCAOB Inspection ReportsInternal Auditing.  July/Aug 2019. 2019-01-01
    2017-04-01 An analysis of auditors' perceptions related to fair value estimatesThe Journal of Corporate Accounting and Finance.  28:18-37. 2017-04-01
    2016-07-01 Auditors' insights regarding U.S. GAAP - IFRS convergenceNew Accountant.  4 & 21-23. 2016-07-01
    2015-06-01 The Effects of Information Technology Innovativeness on Audit EfficienciesReview of Business Information Systems.  19:25-38. 2015-06-01
    2012-12-01 Material Weaknesses in Internal Control Related to the Statement of Cash FlowsThe CPA Journal.  December:29-33. 2012-12-01
    2012-07-01 Material Weaknesses in Internal Control Related to Loans and Receivables.Internal Auditing.  July/August:16-26. 2012-07-01
    2011-10-01 Still trying to solidify FCPA compliance? Now you have the UK bribery act to worry about!Internal Auditing.  3-10. 2011-10-01
    2009-12-01 Implementing generalized audit software in the classroomAIS Educator Journal.  4:82. 2009-12-01
    2009-07-01 A Longitudinal Study of New Staff Auditors’ Initial Expectations, Experiences, and Subsequent Job PerceptionsAdvances in Accounting Behavioral Research.  12:145-183. 2009-07-01
    2009-07-01 The First Two Year of Employment: Strategies and PitfallsThe CPA Journal.  July:69-72. 2009-07-01
    2009-06-01 Interviewing Tips from the ExpertsNew Accountant.  5-6,26. 2009-06-01
    2009-04-01 Remediation of Material Weaknesses Related to Employee CompensationThe CPA Journal.  April:28-33. 2009-04-01
    2008-11-01 The Tone at the Top: Insights from Section 404Strategic Finance.  November:39-45. 2008-11-01
    2008-10-01 SOX Section 404 Material Weaknesses Realted to Revenue RecognitionThe CPA Journal.  October:40-45. 2008-10-01
    2008-05-01 Building an Effective Internal Audit Function: Learning from SOX 404 ReportsReview of Business.  28:13-28. 2008-05-01
    2007-12-01 Disaster recovery planning: What section 404 audits revealThe CPA Journal.  December:60-62. 2007-12-01
    2007-09-01 Accounting software selection and satisfaction: A comparative analysis of vendor and user perceptionsReview of Business Information Systems.  3rd quarter:43-52. 2007-09-01
    2007-05-01 Accounting Software Selection and User SatisfactionThe CPA Journal.  26-31. 2007-05-01
    2007-01-01 IT-related material weaknesses in internal control: Initial evidence from Sox section 404 reportsReview of Business Information Systems.  1st quarter:17-24. 2007-01-01
    2006-11-01 The stock option scandal: a comprehensive guide for internal auditorsInternal auditing.  3-17. 2006-11-01
    2004-04-01 Sustainability Reporting: Implications for Internal AuditorsINTERNAL AUDITING / Thomson Reuters.  19. 2004-04-01
    2004-01-01 Young CPAs Undaunted by ScandalsCPA Journal.  62-64. 2004-01-01
    2003-10-01 Systems analysis and design: Using experiential projects to enhance learningReview of Business Information Systems.  Fall:13-30. 2003-10-01
    2003-04-01 Additional Opportunities for Internal Auditors in IT ImplementationsInternal Auditing.  35-39. 2003-04-01
    2003-04-01 Business students' computer attitudes and usage: evidence from introductory accounting studentsJournal of business and economic perspectives.  35-47. 2003-04-01
    2002-12-01 Don't Run the RiskThe Journal of Accountancy.  194:page 47 et seq.. 2002-12-01
    2002-12-01 Keep it private!: The effect of the Gramm-Leach-Bliley act on CPAs and their clientsTennessee CPA Journal.  December:26-29. 2002-12-01
    2002-10-01 Privacy and information security: A guide to compliance with the Gramm-Leach-Bliley actInternal Auditing.  September/October:3-7. 2002-10-01
    2002-08-01 Who Are We Hiring? Characteristics of Accounting Hires in the New MilleniumCPA Journal.  67-69. 2002-08-01
    2002-02-01 Strategies for promoting internal auditing on college campusesInternal Auditing.  January/February:35-41. 2002-02-01
    2001-10-01 The M&A Game ChangesFinancial Executive.  22-25. 2001-10-01
    2001-03-01 Establishing effective comping proceduresThe Journal of Hospitality Financial and Technology Professionals.  March:10-12. 2001-03-01
    2001-03-01 Recent SEC Regulations Have Impact for the Gaming IndustryJournal of Hospitality and Technology Professionals2001-03-01
    2001-01-01 Auditor Independence: A bit more ropeFinancial Executive.  18-22. 2001-01-01
    2001-01-01 Internal audit outsourcing in the gaming industryInternal Auditing.  8-12. 2001-01-01
    2001-01-01 Recent SEC regulations have implications for the gaming industryThe Bottomline: The Journal of Hospitality Financial and Technology Professionals.  16:6-9. 2001-01-01
    2001-01-01 Zacha Technology Corporation : Internal control assurance service reporting issues in an e-commerce environmentIssues in Accoutning Education.  16:473-507. 2001-01-01
    2000-01-01 An exploratory analysis of the 1989 megamergers within the accounting professionAccounting Horizons.  14:389-401. 2000-01-01
    1999-01-01 Using benchmarking techniques in academia: Building a gaming education programGaming Research & Review Journal.  5:47-59. 1999-01-01
    1998-08-01 Employee cafeterias: Recent events impact employers and employeesTaxes: The Tax Magazine.  15-25. 1998-08-01
    1997-07-01 New accounting standards and the small businessThe CPA Journal.  July:22-25. 1997-07-01
    1997-02-01 Accounting, tax, and regulatory issues related to progressive casino gamesThe Journal of the International Association of Hospitality Accountants.  11-15. 1997-02-01
    1997-01-01 New developments in gaming taxation and regulation: An updateGaming Research and Review Journal.  3:25-38. 1997-01-01
    1996-12-01 Improving students' understanding of the importance of economic consequences in standard setting: A computerized spreadsheet toolJournal of Business Education.  November/December:107-112. 1996-12-01
    1996-12-01 The effect of SFAS No. 115 on financial statement analysisOhio CPA Journal.  December:32-37. 1996-12-01
    1996-04-01 Integrating gaming issues and topics into the curriculum: A new industry on the hospitality education horizonHospitality and Tourism Educator.  73-75. 1996-04-01
    1996-04-01 Perceived expectations and resources associated with new accounting faculty positionsAccounting Perspectives.  Spring:55-73. 1996-04-01
    1996-01-01 Increased productivity and automatic shuffling devicesJournal of the International Association of Hospitality Accountants.  Janaury:24-27. 1996-01-01
    1996-01-01 Strategies for recruiting the best and brightest students into accounting: Report of the AAA teaching and curriculum section's committee on attracting the "best and brightest" students into accountingJournal of Accounting Education.  14:347-365. 1996-01-01
    1996-01-01 The economic impact on international differences in accounting and tax treatments of goodwill: How are prospective acquirers of U.S. hospitality interests affected?The Journal of Hospitality Financial Management.  4:21-31. 1996-01-01
    1995-11-01 Understanding and preparing for outside auditsJournal of the International Association of Hospitality Accountants.  October/November:18-22. 1995-11-01
    1995-04-01 Are America's top business students steering clear of accounting?The Ohio CPA Journal.  26-30. 1995-04-01
    1995-01-01 Attracting African American honor students into accountingManagement Accounting.  16. 1995-01-01
    1995-01-01 Casino surveillance: Internal control structure and beyondThe Journal of the International Association of Hospitality Accountants.  30-33. 1995-01-01
    1995-01-01 Contemporary tax issues in the gaming industryGaming Research and Review Journal.  2:31-42. 1995-01-01
    1995-01-01 Mitigating inadequate security claims through effective security measuresGaming Research and Review Journal.  2. 1995-01-01
    1994-06-01 Effective screening of potential clientsThe National Public Accountant.  June:37-39. 1994-06-01
    1992-10-01 TQM in the classroomManagement Accounting.  October:14-15. 1992-10-01
    Accounting Software Selection and Satisfaction: A Survey of Accounting ProfessionalsThe CPA Journal.  January:66-72.


    Year Title Altmetric
    2018-01-01 Accounting Principles.  Textbook Media. 2018-01-01
    2018-01-01 Financial Accounting.  Textbook Media. 2018-01-01
    2018-01-01 Managerial Accounting.  Textbook Media. 2018-01-01
    2006-01-01 Instructors' Resource Guide: Managerial Accounting: A Decision Focus.  Freeload Press. 2006-01-01
    2006-01-01 Managerial Accounting: A Decision Focus.  Freeload Press. 2006-01-01
    2006-01-01 PowerPoint Slides: Managerial Accounting: A Decision Focus.  Freeload Press. 2006-01-01
    2006-01-01 Study Guide: Managerial Accounting: A Decision Focus.  Freeload Press. 2006-01-01
    2006-01-01 Test Bank: Managerial Accounting: A Decision Focus.  Freeload Press. 2006-01-01
    2006-01-01 Working Papers: Managerial Accounting: A Decision Focus.  Freeload Press. 2006-01-01


    Research Overview

  • Auditing, internal auditing, internal control, financial accounting
  • Teaching Overview

  • Financial Accounting, Auditing
  • Full Name

  • Susan Dianne Hermanson