Dan Heitger

Deloitte Professor & William Isaac and Michael Oxley Center for Business Leadership Co-Director and Professor



Academic Background

  • Ph.D. Michigan State University, Accounting, 2000
  • B.S. Indiana University, Accounting, 1993

Academic & Professional Experience

  • Deloitte Professor of Accountancy, Miami University (2012-Present)
  • Co-Director, William Isaac & Michael Oxley Center for Business Leadership
  • Professor, Miami University (2011-Present)
  • Associate Professor, Miami University (2007-2011).
  • Co-Founder, Indiana Executive Systems (2002-Present).
  • Assistant Professor, Miami University (2004-2006).
  • Assistant Professor, Auburn University (1999-2004).
  • Visiting Assistant Professor, Indiana University (2002-2003).
  • Research/Teaching Assistant, Michigan State University (1993-1999).
  • Audit Intern, Ernst & Young (1992-1992).

Recent Publications

  • Ballou, B., Chen, P., Grenier, J., and D. Heitger. 2018. Corporate Social Responsibility Assurance and Reporting Quality: Evidence from Restatements. Journal of Accounting and Public Policy.
  • Ballou, B., Heitger, D. and D. Stoel. 2018. Data- Driven Decision-Making and Its Impact on Accounting Undergraduate Curriculum. Journal of Accounting Education.
  • Stoel, D., Ballou, B., and D. Heitger. 2017. The Impact of Quantitative vs. Qualitative Risk Reporting on Risk Professionals' Strategic and Operational Risk Judgments. AccountingHorizons, Vol. 31 (4): 53-69.
  • Ballou, B., Gerhardt, M., and D. Heitger. 2017. Effectively Managing Outsourcing Risk by Engaging Service Providers that Have Effective Internal Controls Verified by an Independent Attester. The Credit and Financial Management Review. Credit Research Foundation. Vol. 23 (1).
  • Ballou, Heitger, and Landes. 2013. Accounting for the Sustainability Cycle. American Institute of Certified Public Accountants--Financial Reporting Center.
  • Ballou, Faris, Gilbert, Heitger, and LeBlanc. 2013. Demystifying Sustainability Risk: Integrating the Triple Bottom Line into an Enterprise Risk Management Program. The Committee on Sponsoring Organizations of the Treadway Commission.
  • Krzus, Ballou, and Heitger. 2013. The Economics of Sustainability. American Institute of Certified Public Accountants--Financial Reporting Center.
  • Ballou, Casey, Grenier, and Heitger. 2012. "Exploring the Perceived Effectiveness of Sustainability Initiatives: Opportunities for Accounting Research". Accounting Horizons.

Honors & Awards

  • Awarded Outstanding Educator. 2014. Cincy Magazine.
  • Awarded the Certificate of Merit research award from the Institute of Management Accountants. 2010, 2009, 2008, and 2004.
  • Awarded the 2009 Lybrand Medal research award from the Institute of Management Accountants. The Lybrand Award is given to the “most outstanding article” published in Management Accounting Quarterly each year.
  • Recipient of the 2008 Millstein Rising Star of Corporate Governance award from the Yale University Governance Forum. The award "Recognizes young professionals new to corporate governance, from the many bodies that comprise the global world of corporate governance, who are making an impact as outstanding analysts, experts, activists, or managers. Candidates were assessed on criteria such as past accomplishments and thought leadership; future projects and endeavors; reputation among existing industry leaders; and potential to influence the industry in the future." Only one academic was selected as a Millstein Award recipient.
  • 2007: Selected by Miami University Provost Jeffrey Herbst and Farmer School of Business Dean Roger Jenkins to be presented (along with my Promotion and Tenure dossier) to Miami University's Board of Trustees as a faculty member who represents the very best of Miami (Provost Herbst)., Miami University.
  • 2006: Nominee for university-wide Outstanding Professor Award, Miami University.
  • 2005: Recognized for passion and dedication to the field of teaching, Beta Gamma Sigma and Sigma Phi Epsilon.
  • 2004-2001: Named Nettles Faculty Fellow, Auburn University.
  • 2004: Recognized for service, Auburn University.
  • 2004: Receieved Certificate of Merit research award, Institute of Management Accountants.
  • 2003: Nominee for Student Choice Teaching Award, Indiana University.
  • 2003-2001: PricewaterhouseCoopers LLP Faculty, Auburn University.
  • 2002: Colonial Company Annual Award for Teaching Excellence, Auburn University, College of Business.
  • 1999: Beta Alpha Psi Ph.D. Student Excellence in Teaching Award, Michigan State University, Department of Accounting.
  • 1998: Milfred B. Erickson Fellowship.
  • 1998: Dissertation Completion Fellowship, Michigan State University, College of Business.
  • 1998-1993: Accounting Doctoral Fellowship, 1993-1998., Michigan State University.
  • 1996: Big Ten Doctoral Consortium Fellow.
  • 1994: American Accounting Association Doctoral Scholarship, American Accounting Association.

Professional Interests

  • Research: Encompass the areas of performance measurement, corporate sustainability reporting, enterprise risk management and auditing.
  • Teaching: Risk Management, Business Reporting, Introductory, intermediate and advanced Managerial Accounting, and introductory and intermediate Financial Accounting.

Areas of Expertise

  • Business reporting
  • Corporate governance
  • Enterprise risk management


Dan L. Heitger, Ph.D., has actively taught, researched, and worked with executives in enterprise risk management and non-financial reporting in varying capacities since 1999. His undergraduate and graduate level accounting courses emphasize performance measurement modeling, stakeholder engagement, and corporate sustainability reporting as a means for addressing accountability concerns for key decision makers and stakeholders of an organization. He co-founded Indiana Executive Systems, an organization that provides executive education across a variety of business topics for large international organizations. Through his company, Dr. Heitger has taught executives from over 20 different countries on a variety of topics related to governance, risk management and reporting, as well as on fraud investigation and forensic accounting. His articles and instructional cases in the area have been published in academic and practitioner journals. Dr. Heitger has received various grants and awards related to his work in risk management and reporting.

More on Heitger:Yale's Millstein Center names Heitger as Rising Star


  • SPRING 2020
  • ACC 695 SEC A, MW 1:15PM-2:35PM FSB 0031
  • ACC 695 SEC B, MW 2:50PM-4:10PM FSB 0031
Dan Heitger

Contact Information

Office Hours

  • SPRING 2020
  • MW 12:00pm-1:15pm; 2:35pm-2:50pm Others by appointment


* Accessible version of PDF available upon request.