Directory

Jonathan Pyzoha

PricewaterhouseCoopers Assistant Professor of Accountancy & Assistant Professor

Accountancy


Profile

Academic Background

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

Academic & Professional Experience

  • PricewaterhouseCoopers Endowed Assistant Professor in Accountancy (2018-present)
  • Assistant Professor, Miami University (2015-present)
  • Assistant Professor, Case Western Reserve University (2013-2015)
  • Graduate Assistant, Virginia Tech (2009-2013)
  • Senior Audit Associate, KPMG (2004-2009)

Recent Publications

  • 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. Forthcoming, Journal of Accounting and Public Policy.
  • 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, A. Reffett, and N. Zielinski. 2020. When does utilizing valuation specialists reduce auditors' litigation risk? Current Issues in Auditing 14 (1): 1-9.
  • 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, A. Reffett, and N. Zielinski. 2019. Practitioner Summary: The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments. Current Issues in Auditing 13 (3): 183-200.
  • 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., and J. G. Jenkins. 2019. Practitioner Summary: The Influence of Auditor Quality and Executive Compensation Structure on Financial Reporting Executives' Restatement Decisions in a Clawback Environment. Current Issues in Auditing 13 (1): 28-36.
  • 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

  • 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

Jon Pyzoha, CPA, is the PricewaterhouseCoopers Endowed Assistant Professor in Accountancy in the Farmer School of Business at Miami University. He received his Ph.D. from Virginia Tech. His teaching interests include financial statement auditing, advanced auditing, and ethics. Jon's research investigates judgment and decision-making in accounting and auditing contexts related to executive compensation clawbacks, cybersecurity, audit committees, auditor-client negotiations, and fair value measurements. He has published articles in Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, Current Issues in Auditing, 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

  • SPRING 2021
  • ACC 453 SEC C, TR 8:30-9:50AM, WEB, 1/25-5/15/2021
  • ACC 453 SEC D, TR 10:05-11:25AM, WEB, 1/25-5/15/2021
  • ACC 453/553 SEC E, TR 11:40-1:00PM, WEB, 1/25-5/15/2021
  • ACC 453 SEC C, D, 453/553 E: ONLINE SYNCHRONOUS
Jonathan Pyzoha

Contact Information

Office Hours

  • SPRING 2021
  • (Virtual only)
  • MW 1:00-3:30pm
  • Others by appointment

Links

* Accessible version of PDF available upon request.