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FSB Directory

Dan Heitger

Deloitte & Touche Professor of Accountancy, William Isaac and Michael Oxley Center for Business Leadership Co-Founder and Professor

Accountancy


Dan Heitger

Contact Information

Office Hours

  • T/R 10:45-11:30 (FSB 3125)
  • T/R 2:35-3:20 (FSB 3125)
  • Or by appointment

Links

* Accessible version of PDF available upon request.

Profile

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-Founder and Co-Director, William Isaac & Michael Oxley Center for Business Leadership (2006-2022)
  • Professor, Miami University (2011-Present)
  • Associate Professor, Miami University (2007-2011).
  • Assistant Professor, Miami University (2004-2006).
  • Visiting Assistant Professor, Indiana University (2002-2003).
  • Assistant Professor, Auburn University (1999-2004).

Recent Publications

  • Brink, B., Eaton, T., and D. Heitger. 2023. How Students View the Accounting Profession. Journal of Accountancy. Association of International Certified Professional Accountants. June (25-28).
  • Heitger, A., Heitger, D., and L. Heitger. 2021. Driving Performance in the Retail and Banking Industries: The Consequences of Dysfunctional Management Control Systems at W. T. Grant and Wells Fargo. Issues in Accounting Education. Vol. 36, No. 2 (65-92). 
  • Heitger, A., Heitger, D., and L Heitger. 2020. Driving Performance in the Retail and Banking Industries: The Consequences of Dysfunctional Management  Control Systems at W. T. Grant and Wells Fargo. Issues in Accounting Education.
  • Reffett, A., Ballou, B., Heitger, D., Heitger, L. and J. Pyzoha. 2020. The Effects of Experience and Client-Preferred Outcomes on Accountants' Complex Loss Valuation Judgments. Journal of Forensic Accounting Research.
  • Ballou, B., Chen, P., Grenier, J., and D. Heitger. 2019. Sustainability Assurance Link to Reporting Quality. Journal of Accountancy.
  • 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.

Honors & Awards

  • Received the Richard K. Smucker Outstanding Professor Teaching Excellence Award from the Farmer School of Business. 2022.
  • 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.

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.
  • Executive Education and Consulting: Experience in successfully developing and delivering both tailored executive education programs and consulting solutions involving my areas of expertise.

Areas of Expertise

  • Performance Measurement and Incentive Systems
  • Business reporting
  • Corporate governance
  • Enterprise risk management
  • Stakeholder Management and Communication

Biography

Dan L. Heitger, Ph.D., has actively taught, researched, and worked with executives in performance measurement, enterprise risk management and stakeholder engagement and management, 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

Courses

  • ACC 695-A 11:40-1:00 TR 2041 FSB
  • ACC 695-B 1:15-2:35 TR 2041 FSB