Directory

Brian Ballou

EY Professor of Accountancy & William Isaac and Michael Oxley Center for Business Leadership Co-Director

Accountancy


Profile

Academic Background

  • Ph.D. Michigan State University, Accounting, 1996
  • B.S.B.A. The Ohio State University, Accounting, 1988

Academic & Professional Experience

  • EY Professor of Accounting, Miami University (2008-present).
  • Co-Director & Co-Founder, William Isaac & Michael Oxley Center for Business Leadership, Miami University (2006-present)
  • Associate Professor, Miami University (2004-2008).
  • Visiting Associate Professor, University of Illinois at Urbana-Champaign (2003-2003).
  • Associate Professor, Auburn University (2002-2003).
  • Assistant Professor, Auburn University (1997-2002).
  • Visiting Professor/Ph.D. program, Michigan State University (1992-1997).
  • Visiting Professor, Grand Valley State University (1996-1996).
  • Senior Financial Analyst, Lexis/Nexis (1991-1992).
  • Senior Auditor, Ernst & Young (1989-1991).
  • Postgraduate Intern, Financial Accounting Standards Board (1988-1989).

Selected Publications

  • Chen, Po-Cheng, Jon Grenier, Brian Ballou, and Dan Heitger. "Restatements of Corporate Social Responsibility Reports: Exploratory Evidence of Managerial Opportunism and Enhanced Reporting Quality." Journal of Accounting & Public Policy. 2018. Forthcoming.
  • Stoel, Dale, Brian Ballou, and Dan Heitger. The Impact of Qualitative and Quantitative Risk Reporting on Risk Professionals' Strategic and Operational Risk Judgments. Accounting Horizons. December 2017. Vol. 31 (4): 53 - 69. Ballou, Brian and Dan Heitger. “Accounting for the Sustainability Cycle,” New York: American Institute of Certified Public Accountants (aicpa.org/FRC). October 2013-Invited white paper by AICPA and reviewed by external experts selected by AICPA.
  • Brian Ballou and Dan Heitger. "Corticeira Amorim: Using Data & Analytics to Recommend a Strategy for Seizing Opportunities and Identifying Threats." 2018. Forthcoming. KPMG LLP.
  • Brian Ballou and Dan Heitger. "Using Financial Technology to Enhance Access to Financial Services for Underserved and Unserved Markets." 2018. Forthcoming. KPMG LLP.
  • Brian Ballou and Dan Heitger. "Banco Santander: Using FinTech to Compete More Effectively with BBVA." 2018. Forthcoming. KPMG LLP.
  • Krzsus, Michel, Brian Ballou and Dan Heitger. “The Economics of Sustainability,” June 2013, New York: American Institute of Certified Public Accountants (www.aicpa.org/FRC)-Invited white paper by AICPA and reviewed by external experts selected by AICPA.
  • Ernst & Young (Craig Faris, Brian Gilbert, and Brendan LeBlanc) and Miami University (Brian Ballou and Dan Heitger). “Demystifying Sustainability Risk: Integrating the Triple Bottom Line into an Enterprise Risk Management Program,” May 2013, The Committee of Sponsoring Organizations of the Treadway Commission (www.coso.org)-Invited white paper by COSO and reviewed by external experts and COSO members.
  • Ballou, Brian, Ryan Casey, Jon Grenier, and Dan Heitger. "Exploring the Perceived Effectiveness of Sustainability Initiatives: Opportunities for Accounting Research."Accounting Horizons. June 2012.Vol. 26 (2): 265-288
  • Reffett, Andrew, Billy Brewster, and Brian Ballou. “Comparing Auditor versus Non-auditor Assessments of Auditor Liability in Cases of Alleged Auditor Negligence.” Auditing: A Journal of Practice & Theory August 2012, Vol 31 (3): 125-148.
  • Stoel, D., Ballou, B., and D. Heitger. 2011. Board of Director Perceptions of Risk Management Information: Analysis of COSO's Strengthening Enterprise Risk Management for Strategic Advantage. Forthcoming in Management Accounting Quarterly.
  • Ballou, Brian and Dan L. Heitger.  "Tapping a Risky Labor Pool"  Harvard Business Review, December 2006, 28 - 30.
  • Ballou, Brian, Dan Heitger, and Charles Landes. "The Future of Corporate Sustainability Reporting: A Rapidly-Growing Assurance Opportunity." Journal of Accountancy December 2006, 65 - 74.
  • Ballou, Brian, Christine Earley, and Jay Rich, "The Impact of Strategic Positioning Evaluation on Auditor Judgments about Business Process Performance," Auditing: A Journal of Practice &Theory 23 (September) 2004, 71-88.
  • Ballou, Brian, Norman Godwin, and Rebecca Shortridge, "The Relation between Firm Value and Quality of Work Life," Accounting Horizons 17 (December) 2003, 329-341.
  • Ballou, Brian, "The Relationship between Auditor Characteristics and the Nature of Review Notes for Analytical Procedure Working Papers,"  Behavioral Research in Accounting 13, 2001,  pp. 25-48.
  • Haka, Susan, Joan Luft, and Brian Ballou, "Second-Order Uncertainty and Bilateral Bargaining Costs: Process Knowledge and Uncertainty Reduction,"  Journal of Managerial Accounting Research 12, 2000, pp. 115-139.
  • Luft, Joan, Susan Haka, and Brian Ballou, "Bargaining Strategy and Information about Opponent's Payoffs: Bargaining in a Hall of Mirrors," Behavioral Research in Accounting, Supplement 1998. pp. 111-140.

Honors & Awards

  • Awarded 2014 Outstanding Educator (Cincy Magazine).
  • Named the EY Professor of Accountancy at Miami University's Farmer School of Business, Fall 2009.
  • Commissioned to write a series of white papers (co-authored with Dan Heitger) for the American Institute of Certified Public Accountants and the Committee of Sponsoring Organizations to help them continue to evolve the emerging fields of enterprise risk management and sustainability reporting, which have been two areas of my research specialty for over a decade. 2013-2015.
  • Presented at the Prince of Wales Accounting for Sustainability Forum, St. James's Palace in London, on the state of sustainability in the United States. The Forum included over 200 global accounting, business, and political leaders, including the event's host, HRH Prince Charles; 2008.

Professional Interests

  • Research:Published and ongoing research examines the interrelationship between corporate governance, strategy, business processes, resiliency/risk management, performance measurement, stakeholder engagement, business reporting, and assurance.
  • Teaching: The role of governance, executive leadership, and industry expertise in executing strategy and their impact on performance measurement, financial and sustainability reporting, and assurance & advisory services.

Areas of Expertise

  • Business reporting
  • Corporate governance
  • Enterprise risk management

Biography

Brian Ballou, Ph.D., CPA has actively taught, researched, and worked with executives in governance, executive leadership, enterprise risk management, business reporting, and assurance in varying capacities since 1996. His graduate-level governance, risk management, and stakeholder reporting course sequence is one of the only courses of its kind in the United States and is taught utilizing a corporate governance perspective. He has conducted executive education courses on enterprise risk management and stakeholder management since 2001. He also has taught, researched, and worked with executives in governance-oriented, business risk based auditing approaches since 1998, including extensive seminars conducted for KPMG throughout the United States each summer since 1999. He also co-founded an organization in 2012 for business leaders in the Cincinnati area that promotes innovation, integrity, passion, and humility as values for business leaders to seek when running organizations.

Courses

  • FALL 2018
  • ACC 453 SEC A, MW 11:40AM-1:00PM FSB 0026
  • ACC 611 SEC VA, T 6:00PM-9:30PM VOA 127
  • ACC655 SEC A, MW 1:15PM-2:35PM FSB 0028
  • ACC 655 SEC B, MW 2:50PM-4:10PM FSB 0028
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Contact Information

Office Hours

  • FALL 2018
  • Monday and Wednesday 10:45 am – 11:30 am and 4:15 pm to 5:00 pm - Anytime by appointment

Links

* Accessible version of PDF available upon request.