Phillip Lamoreaux
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Phone: 480-965-6617
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Mail code: 3606Campus: Tempe
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Phil Lamoreaux is a Professor of Accounting at the W.P. Carey School of Business at Arizona State University. Professor Lamoreaux received his Ph.D. in Accounting from the University of Arizona. Prior to entering academia, Phil was a senior manager in the audit practice of a Big 4 accounting firm.
Professor Lamoreaux has taught advanced auditing and a doctoral seminar on governance and auditing. His research has been published in top journals including: Journal of Accounting and Economics, Journal of Accounting Research,The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research and Accounting, Organizations and Society. Phil is a frequent referee for top journals, is an Editor for Contemporary Accounting Research and serves on the Editorial Board for The Accounting Review.
Professor Lamoreaux's outside interests include mountain biking, golf and spending time outdoors.
- Ph.D. University of Arizona
- MACC, Brigham Young University
- BS, Brigham Young University
- Auditing
- Regulation of Auditing
- Financial Reporting
- Corporate Governance
17. Alhusaini, B., Lamoreaux, P.T., and N. Newton. IPOs and auditor reputation: Evidence from Audit Firm Data Breaches. Forthcoming at The Accounting Review
15. Cannon, N., Lamoreaux, P.T., Myers, N. and E. Maksymov. 2025. Is the PCAOB enforcement approach aligned with the SOX mandate. Contemporary Accounting Research 42 (2): 807-836.
14. Lamoreaux, P.T., Myers, N. and M. Snow. 2024. Costs of public audit oversight: real earnings management and innovation loss. Auditing a Journal of Practice and Theory
13. Lamoreaux, P.T., Mowchan, M., and W. Zhang. 2023. Does PCAOB regulatory enforcement deter low quality audits? The Accounting Review 98 (3): 335-366.
12. Bae, G.S. S.U. Choi. P.T. Lamoreaux, and J.E. Lee. 2021. Internal control quality and auditor’s risk premiums. Contemporary Accounting Research 38 (1): 586-620.
11. Ege, M. P.T. Lamoreaux, R. Knechel, and E. Maksymov. 2020. A multi-method analysis of the PCAOB’s relationship with the audit profession. Accounting, Organizations and Society 84.
10. Lamoreaux, P.T., L. Mauler, and N. Newton. 2020. Audit regulation and the cost of equity capital: Evidence from the PCAOB’s international inspection regime. Contemporary Accounting Research 37 (4): 2438-2471.
9. Lamoreaux. P.T., L. Litov, and L. Mauler. 2019. The Lead Independent Director: Good Governance or Window Dressing? Journal of Accounting Literature 43: 43-69.
8. Drake, M. P.T. Lamoreaux, J. Thornock and P. Quinn. 2019. Auditor benchmarking of client disclosures. Review of Accounting Studies 24 (2): 393-425.
7. Finley, A. M. Kim, P.T. Lamoreaux, and C. Lennox. 2019. Employee movements from audit firms to audit clients,” Contemporary Accounting Research 36 (4): 1999-2034.
6. Carnes, R. D. Christensen, P.T. Lamoreaux. 2019. Investor demand for internal control audits of large U.S. companies: evidence from a regulatory exemption for M&A transactions. The Accounting Review 94 (1): 71-99.
5. Bae, G.S., S.U. Choi, D. Dhaliwal, P.T. Lamoreaux. 2017. Auditors and client investment efficiency. The Accounting Review 92 (2): 19-40.
4. Lamoreaux, P.T. 2016. Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States,” Journal of Accounting and Economics 61 (2-3): 313-337.
3. Dhaliwal, D., P.T. Lamoreaux, L. Litov, and J. Neyland. 2016. Shared auditors in mergers and acquisitions Journal of Accounting and Economics 61 (1): 49-76.
2. Dhaliwal, D., P.T. Lamoreaux, C. Lennox, and L. Mauler. 2015. Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period Contemporary Accounting Research 32 (2): 575-607.
1. Lamoreaux, P.T., P. Michas, and W. Schultz. 2015. Do accounting and audit quality affect World Bank lending? The Accounting Review 90 (2): 703-738.
Courses
2026 Spring
| Course Number | Course Title |
|---|---|
| ACC 799 | Dissertation |
| ACC 792 | Research |
2025 Spring
| Course Number | Course Title |
|---|---|
| ACC 799 | Dissertation |
| ACC 792 | Research |
| ACC 791 | Seminar |
2024 Fall
| Course Number | Course Title |
|---|---|
| ACC 799 | Dissertation |
| ACC 795 | Continuing Registration |
| ACC 792 | Research |
2024 Summer
| Course Number | Course Title |
|---|---|
| ACC 795 | Continuing Registration |
2024 Spring
| Course Number | Course Title |
|---|---|
| ACC 799 | Dissertation |
| ACC 792 | Research |
| ACC 512 | Advanced Auditing |
| ACC 512 | Advanced Auditing |
| ACC 791 | Seminar |
2023 Fall
| Course Number | Course Title |
|---|---|
| ACC 799 | Dissertation |
| ACC 795 | Continuing Registration |
| ACC 792 | Research |
| ACC 793 | Applied Project |
2023 Summer
| Course Number | Course Title |
|---|---|
| ACC 795 | Continuing Registration |
2023 Spring
| Course Number | Course Title |
|---|---|
| ACC 799 | Dissertation |
| ACC 512 | Advanced Auditing |
| ACC 512 | Advanced Auditing |
| ACC 791 | Seminar |
2022 Spring
| Course Number | Course Title |
|---|---|
| ACC 512 | Advanced Auditing |
| ACC 512 | Advanced Auditing |
2021 Fall
| Course Number | Course Title |
|---|---|
| ACC 791 | Seminar |
2020 Fall
| Course Number | Course Title |
|---|---|
| ACC 512 | Advanced Auditing |
| ACC 512 | Advanced Auditing |
Contemporary Accounting Research - Editor
The Accounting Review - Editorial Board
Senior Manager - audit practice, KPMG
Finance Committee Member - Habitat for Humanity - Central Arizona
Finance Committee - Habitat for Humanity - Central Arizona