Randy Elder
Department Head / Forvis Mazars Professor
Accounting and Finance
Email Address: rjelder2@uncg.edu
Phone: 336.256.0530
Biography
Randy Elder is the Forvis Mazars Term Professor and Head of the Department of Accounting and Finance at University of North Carolina Greensboro. Prof. Elder previously held positions as senior associate dean and director of the Lubin School of Accounting in the Whitman School of Management at Syracuse University where he was selected twice as the Whitman School of Management outstanding teacher and received the Oberwager prize for student mentoring. Dr. Elder teaches courses on auditing concepts and fraud examination and has taught staff training for one of the Big 4 accounting firms. He recently served as Council Chair of the American Accounting Association.
Prof. Elder’s is a coauthor on the leading auditing text, Auditing and Assurance Services: an Integrated Approach. He is also a coauthor of the Integrated Audit Practice Case and Computerized Auditing using ACL Data Analytics. His research interests including audit sampling, audit confirmations, audit pricing, and government and nonprofit auditing and has been published in leading accounting journals, including The Accounting Review, Accounting Horizons, and Auditing: A Journal of Practice & Theory. He is an editor for Issues in Accounting Education and serves on the editorial boards of the International Journal of Auditing, Journal of Governmental and Nonprofit Accounting and Journal of Public Budgeting, Accounting, and Financial Management.
Education
Ph.D. in Accounting, Michigan State University, Graduate School of Business Administration. Major: Auditing. Minors: Finance, Statistics, Economics (1993)
B.S. in Accounting, University of Detroit Mercy (1980).
Research/Publications
“Auditing of Nonprofit Entities” (2023). Research Handbook in Nonprofit Accounting. R. Elder and A. Yebba. Edward Elgar Publishing (D. Tinkelman and L. Parsons, editors).
“Comments by the Ad Hoc Task Force of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Proposed Auditing Standard, the Auditor’s Use of Confirmation, and Other Proposed Amendments to PCAOB standards” (2023). C. Boland, P. Caster, R. Elder, and D. Janvrin. Current Issues in Auditing 17 (2): 1-13.
“An Exploration of Bank Confirmation Automation” (2021). P. Caster, R. Elder, and D. Janvrin. Journal of Information Systems 35 (3): 1-16. DOI: 10.2308/ISYS-19-038.
“Practitioner Summary – The Introduction of State Regulation and Auditor Retendering In School Districts: Local Audit Market Structure, Audit Pricing, and Internal Control Reporting” (2021). R. Elder and A. Yebba. Current Issues in Auditing 15 (1): 1-15.
“Research Initiatives in Accounting Education: Managing Academic Programs” (2020). S. Albring and R. Elder. Issues in Accounting Education 35 (4): 61-74.
“The Effects of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting” (2020). R. Elder and A. Yebba. Auditing: A Journal of Practice and Theory 39 (2): 81-115.
Conference and Other Presentations
“Auditing Inventory: Insights from Accounting and Auditing Enforcement Release Evidence”, with P. Caster, D. Janvrin, and E. Paulius. Presented at American Accounting Association Annual Meeting (August 2024) and American Accounting Association Auditing Section Midyear Meeting (January 2024). Also presented to PCAOB Office of Economic and Risk Analysis (July 2024).
“Nonaudit Services and Governmental Audit Quality: Evidence from the North Carolina Municipal Audit Market”, with A. Yebba and A. Lulseged. Presented at 2021 American Accounting Associating Auditing Section midyear meeting (January 2021), the American Accounting Association Annual Meeting (August 2020), and the American Accounting Associating Government and Nonprofit Section midyear meeting (March 2020.)