Contact Information

Office Hours

  • Fall 2017
  • MW 10:00 - 11:30


* Accessible version of PDF available upon request.

Brian Ballou

EY Professor of Accountancy & Center for Business Excellence Co-Director


Profile Biography Courses

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-founder and co-executive director, Center for Business Excellence, 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

  • Ballou, Brian and Dan Heitger. “Accounting for the Sustainability Cycle,” New York: American Institute of Certified Public Accountants ( October 2013-Invited white paper by AICPA and reviewed by external experts selected by AICPA.
  • Krzsus, Michel, Brian Ballou and Dan Heitger. “The Economics of Sustainability,” June 2013, New York: American Institute of Certified Public Accountants ( 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 ( 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 Heitger.  "Integrating Governance, Risk, and Reporting to Create Long-Term Value."  Strategic Finance.  May 2008, Vol. 89: 36-41.
  • 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

  • 2005: Best Professor, Masters in Accountancy students.
  • 2004: Certificate of Merit research award, Institute of Management Accountants (IMA).
  • 2004: University of Illinois List of Teachers ranked as Excellent by their students.
  • 2003-2001: Named the KPMG Faculty Fellow for Auburn University.
  • 2003, 1999: Outstanding Teacher Award, Auburn University School of Accounting Masters in Accountancy Program.
  • 2002: Outstanding Distance Learning Accounting Educator's Award, Auburn University School of Accountancy.
  • 2001: Excellence in Outreach Award, Auburn University College of Business.
  • 2001: Faculty Honoree. Nominated by students to represent the Auburn University faculty at one of the eight 2001 freshman orientation and integration three-day events known as Camp War Eagle.
  • 1999: Celita Everitt Annual Award for Teaching Excellence, Auburn University College of Business.
  • 1997, 1996: Teaching Honorable Mention, Grand Valley State College of Business.
  • 1996, 1995: Excellence-in-Teaching Citation, Michigan State University.
  • 1995: Big Ten Doctoral Consortium. Chosen as a Michigan State University representative at this annual accounting consortium held in 1995 at the University of Chicago., Michigan State University.

Professional Interests

  • Research: The impact of strategy, business processes, and enterprise risk management on assurance and corporate reporting, particularly in response to the transition to an information age business paradigm.
  • Teaching: Corporate Governance, Enterprise Risk Management and Business Reporting; Auditing and Assurance

Areas of Expertise

  • Business reporting
  • Corporate governance
  • Enterprise risk management