Ayalew Lulseged
Biography
Dr. Lulseged received his Ph.D. in Accounting from LSU. He taught at Rutgers and Florida State University prior to his appointment at UNCG. He has published his research, focused on accounting, auditing, and public policy, in top journals, including The Accounting Review, Contemporary Accounting Research, Journal of Corporate Finance, Journal of Accounting and Public Policy, Accounting Horizons, Journal of Business Research, and Business Strategy and the Environment. His TAR paper, the first to empirically show the effects on audit quality of auditor’s outsourcing part of the audit, started a new stream of research published in elite journals. The PCAOB cited this paper (or its working paper version) in four of its releases requiring the disclosure of other audit participants. He presented his papers in numerous international and national conferences. He teaches undergraduate and graduate financial accounting courses and is a recipient of the 2023 Bryan Senior Faculty Teaching Excellence Award.
Education
Ph.D., Louisiana State University (1999), Baton Rouge, LA
MS., Katholieke Universiteit Leuven (1995), Belgium.
MBA, Katholieke Universiteit Leuven (1993), Belgium.
BA, Addis Ababa University (1985), Addis Ababa, Ethiopia.
Research/Publications
Lemma, T., Negash, M., Lulseged, A., & Maroun, W. 2023. “Sustainability Assurance and Corporate Environmental Accountability. Business Strategy and the Environment 33(4): 3167-3183.
Dee, C., Lulseged, A., & Zhang, T. 2021. Asymmetric Monitoring of Quarterly Financial Statements by Big 4 Auditors and the SEC’s Timely Review Requirement: Accounting Horizons 35 (4): 63-81.
Corporate Commitment to Climate Change actions, Carbon Risk, and a Firm’s Debt financing Policy (coauthored with Tesfaye Lemma and Mohammad Tavakolifar). 2021. Business Strategy and the Environment 30 (8): 3919-3936.
Dee, C., Lulseged, A., & Zhang, T. 2020. Audit Quality and Disclosures of Less-Experienced Participating Audit Firms in PCAOB Filings: Current Issues in Auditing 14(2): 1 – 8.
Lemma, T, Shabestari, M., Freedman, M., Lulseged, A., & Mthokozisi, M. 2020. Corporate Carbon Risk, Voluntary Disclosure and Debt Maturity. International Journal of Accounting & Information Management 28 (4): 667 – 683.
Lemma, T., & Lulseged, A., Mthokozisi, M., & Negash, M. 2020. Political Stability, Political Rights and Earnings Management: Some International Evidence. Accounting Research Journal 33 (1): 57 – 74.
Conference and Other Presentations
Negash, M., Lulseged, A. and Zeleke, Y. 2023. Extinction and the accounting for cultural heritage: An exploratory study. Presented at the 2023 AAA annual meeting in Washington D.C.
Negash, M., Lulseged, A. and Zeleke, Y. 2022. Extinction and the accounting for cultural heritage: An exploratory study. Presented at the 2022 AAA annual meeting in San Diego, CA.
Yebba, A., Elder, R. and Lulseged, A. 2020. Audit Quality, Audit Fees, and Nonaudit Services in the North Carolina Municipal Audit Market. The 2020 American Accounting Association Annual Meeting and the 2021 Auditing Midyear meeting.
Dee, C.C, Gunny, K. & Lulseged, A. Outsourced Audit Work and Audit Quality. 2019. The 2019 American Accounting Association Annual Meeting, San Francisco, CA.
Lulseged, A. & Upton, D. Academic Dishonesty and Online Exams. 2019. The 2019 American Accounting Association Annual Meeting, San Francisco, CA.
Bobe, B.J, & Lulseged, A. 2019. The Impact of Greater Representation of Women in Senior Executive Teams, or Chief Executives, on Organizational Performance: Evidence from Australian Universities. The 2019 Accounting and Finance Association of Australia and New Zealand Annual Meeting, Brisbane, Australia.