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FSB Directory

Jonathan Pyzoha

Endres Associate Professor Fellow & Assistant Department Chair

Accountancy


Jonathan Pyzoha

Contact Information

Office Hours

  • M 1:15-3:15
  • W 1:15-4:15
  • Others by appointment

Links

* Accessible version of PDF available upon request.

Profile

Academic Background

  • PhD (Accountancy), Virginia Tech, 2013
  • Master in Accountancy, Miami University, 2005
  • B.S. in Accountancy, Miami University, 2004

Academic & Professional Experience

  • Endres Associate Professor Fellow (July 2025–Present)
  • Assistant Department Chair, Miami University (2024-present)
  • Associate Professor, Miami University (2021-present)
  • PricewaterhouseCoopers Endowed Assistant Professor in Accountancy, Miami University (2018-2021)
  • Assistant Professor, Miami University (2015-2021)
  • Assistant Professor, Case Western Reserve University (2013-2015)
  • Graduate Assistant, Virginia Tech (2009-2013)
  • Senior Audit Associate, KPMG (2004-2009)

Recent Publications

  • Select publications:
  • Ballou, B., O. Brown, G. Jenkins, and J. S. Pyzoha. 2026. Does the type of ESG assurance provider and disclosure of subject matter experts influence investor judgments? Forthcoming, Behavioral Research in Accounting.
  • Barr-Pulliam, D., C. Boland, D. Hermanson, J. Keyser, and J. S. Pyzoha. 2026. Reimagining Public Company Auditing Regulation: A Framework for Auditing Oversight. Forthcoming, Accounting Horizons.
  • Jenkins, J. G., J. S. Pyzoha, and M. Taylor. 2025. Audit Committee Governance Practices at Investment Companies: Do They Provide Substantive Oversight? Journal of Accounting and Public Policy 51: 107319.
  • Eaton, T., M. Hazel, J. S. Pyzoha, and Y. Zhang. 2025. How Do the Accounting Profession and Higher Education Currently Approach Ethics Training? Issues in Accounting Education 40 (4): 47-64.
  • Pyzoha, J. S., and T. Fogarty. 2022. Evaluating the Impact of the Accounting Doctoral Scholars Program on Academic Accounting in the U.S. Issues in Accounting Education 37 (1): 41-57.
  • Frank, M., J. H. Grenier, and J. S. Pyzoha. 2021. Board Liability for Cyberattacks: The Effects of a Prior Attack and Implementing the AICPA's Cybersecurity Framework. Journal of Accounting and Public Policy 40 (5): 106860.
  • Pyzoha, J. S., M. H. Taylor, and Y. Wu. 2020. Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management's Specialist. The Accounting Review 95 (6): 367-394.
  • Bhattacharjee, S., K. Moreno, and J. S. Pyzoha. 2020. The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes. Auditing: A Journal of Practice and Theory 39 (3): 29-53.
  • Ballou, B., D. Heitger, L. Heitger, J. S. Pyzoha, and A. Reffett. 2020. The Effect of Experience and Client-Preferred Outcomes on Accountants' Loss Valuation Judgments. Journal of Forensic Accounting Research 5 (1): 21-35.
  • Brown, J. O., J. H. Grenier, J. S. Pyzoha, and A. Reffett. 2019. The Effects of Specialist Type and Estimate Aggressiveness on Juror Judgments of Auditor Negligence. Auditing: A Journal of Practice and Theory 38 (3): 47-69.
  • Brink, W. D., J. H. Grenier, J. S. Pyzoha, and A. Reffett. 2019. The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments. Journal of Business Ethics 158 (2): 313-332.
  • Brink, W. D., L. S. Lee, and J. S. Pyzoha. 2019. Values of Participants in Behavioral Accounting Research: A Comparison of the M-Turk Population to a Nationally Representative Sample. Behavioral Research in Accounting 31 (1): 97-117.
  • Frank, M., J. H. Grenier, and J. S. Pyzoha. 2019. How Prior Cyberattacks Influence the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance. Journal of Information Systems 33 (3): 183-200.
  • Pyzoha, J. S. 2015. Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives's Decision-Making during the Restatement Process. The Accounting Review 90 (6): 2515-2536.

Honors & Awards

  • FSB Faculty Award for Service Excellence, 2025
  • Miami Associated Student Government Top 100 Professor and Nominee for Outstanding Professor Award, 2022
  • Richard K. Smucker Teaching Excellence Award: Outstanding Junior Professor, 2021
  • Miami University Student Recognition of Teaching Excellence Award, 2020
  • CAQ and AAA Auditing Section Access to Audit Personnel Research Grant, 2014
  • Accounting Doctoral Scholarship (ADS) from the AICPA Foundation, 2009-2013
  • John E. Peterson & Mary Jane C. Peterson Ph.D. Fellowship, 2010-2012
  • Johnny R. Johnson Memorial Scholarship, 2012

Biography

Jonathan Pyzoha, CPA, is the Endres Associate Professor Fellow & Assistant Department Chair in Accountancy in the Farmer School of Business at Miami University. He received his Ph.D. from Virginia Tech. His primary teaching interests include financial statement auditing and accounting ethics. His research focuses on how regulations, standards, and governance oversight structures shape the judgments of key stakeholders, including auditors, audit committee directors, members of management, jurors, investors, and educators. He has published articles in Accounting Horizons, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Current Issues in Auditing, Issues in Accounting Education, Journal of Accounting and Public Policy, Journal of Business Ethics, Journal of Forensic Accounting Research, Journal of Information Systems, and The Accounting Review. Before his academic career, Jon worked as an auditor for KPMG in Chicago and Columbus.

Courses

  • ACC 453-A 11:40-1:00 MW 0021 FSB
  • ACC 553-A 8:30-9:50 MW 0021 FSB
  • ACC 553-B 10:05-11:25 MW 0021 FSB