Research Overview

My research primarily focuses on firm quality control initiatives including formal training, audit review, on-the-job coaching, and firm culture. I am particularly interested in conducting research that helps to inform on and improve the experiences of auditors, as well as identify practices that are beneficial to audit quality. I primarily use behavioral methods including experiments, surveys/experiential questionnaires, and interviews for my research studies.

My interest in training and coaching extends to the classroom where I also work to create teaching cases that help students learn using "real world" audit techniques. I have published articles in Accounting, Organizations, and Society, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Issues in Accounting Education, and the Journal of Accounting Literature. .

Journal Publications

14. Hux, C. T., Andiola, L. M., and Noga, T. J. 2024. Examining Interprofessional Collaboration and Conflict between Auditors and Tax Specialists During Audit Engagements. Behavioral Research in Accounting forthcoming: 1-19.

13. Andiola, L. M. 2024. How do staff auditors’ receptivity to negative feedback and reviewer goal framing affect follow-through performance? Auditing: A Journal of Practice & Theory 43 (2): 1-23.

12. Andiola, L. M., Brazel, J., Downey, D. H., and Shaefer, T. 2024. Coaching today’s auditors: What causes reviewers to adopt a more developmental approach? Accounting, Organizations and Society 112: 101548.

11. Andiola, L. M., Downey, D. H., Earley, C. E. and Jefferson, D. 2022. Wealthy Watches Inc.: The substantive testing of accounts receivable in the evolving audit environment. Issues in Accounting Education 37 (2): 37-51.

10. Andiola, L. M., Bedard, J. C., and Kremin, J. 2021. Coaching quality and subordinate work attitudes in the multiple supervisor audit context. Accounting Horizons 35 (3): 23-46.

9. Andiola, L. M., Downey, D. H., and Westermann, K. D. 2020. Examining climate and culture in audit firms: Insights, practical implications, and future research directions. Auditing: A Journal of Practice & Theory 39 (4): 1-29.

8. Andiola, L. M., Masters, E. M., and Norman, C. S. 2020. Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights. Journal of Accounting Education 50: 100655.

7. Lynch, E. J. and Andiola, L. M. 2019. If eyes are the window to our soul, what role does eye tracking play in accounting research? Behavioral Research in Accounting 31 (2): 107-133.

6. Andiola, L. M., Bedard, J. C., and Westermann, K. D. 2019. It’s not my fault! Insights into subordinate auditors’ attributions and emotions following audit review. Auditing: A Journal of Practice & Theory 38 (1): 1-27.

5. Andiola, L. M., Downey, D. H., Noga, T. J., and Spilker, B. C. 2018. The interactive effects of feedback sign and source on Indian tax professionals’ satisfaction: A social identity perspective. Behavioral Research in Accounting 30 (2): 1-21.

4. Andiola, L. M., and Bedard, J. C. 2018. Delivering the “tough message”: Moderators of subordinate auditors’ reactions to feedback? Accounting, Organizations and Society 70: 52-68.

3. Andiola, L. M., Lambert, T. A., and Lynch. E. J.* 2018. Sprandel Inc.: A teaching case on closing review notes in an electronic audit environment. Issues in Accounting Education 33 (2): 43-55. doi: 

2. Hess, M., and Andiola, L. M. 2018. Fraud risk brainstorming at Tesla Motors. Issues in Accounting Education 33 (2): 19-34.

1. Andiola, L. M. 2014. Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects. Journal of Accounting Literature 33 (1-2): 1-36. 

Book Chapters

1. Andiola, L. M., Bedard, J. C., and Hux, C. T. 2017. Writing a literature review in behavioural accounting research. In the Routledge Companion to Behavioural Accounting Research edited by T. Libby and L. Thorne, 473-485. New York, NY: Routledge.

Working Papers

1. Jefferson, D., Andiola, L. M, and Hurley, P. Surviving Busy Season: Microbreaks and Supervisory Support as Coping Mechanisms

2. Andiola, L. M., Dalton, D., and Harp, N. Turnover Experiences in Public Accounting and Alumni’s Decisions to “Give Back”

3. Andiola, L. M., Hansen, B., Kwon, K., and Sarji, M. J. Examining the Role of United States State Boards of Accountancy in Enforcing and Sanctioning CPA Misbehavior. 

4. Andiola, L. M., Lambert, T., and Petcheyva, M. Early Prompt and Response: The Effects of Auditors’ Responses to Quarterly Management Assessment on Auditors’ Going Concern Reporting Judgments. 

5. Andiola, L. M, Brink, A. G., Lynch, E. J.*, and Ferguson, J. L. Client data files and auditor skepticism: How do “dirty” files influence auditors’ skeptical judgments and actions?