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 and Director of the School of Accountancy at the W. P. Carey School of Business, Arizona State University, where he also holds the Accountancy Professional Advisor Board Professorship.
His research focuses on auditing and assurance, financial reporting and disclosure, audit regulation, internal control, and corporate governance, with particular emphasis on the economic effects of public audit oversight and regulatory enforcement. He is widely recognized for his work on the Public Company Accounting Oversight Board (PCAOB) and global audit oversight regimes, examining how inspections, enforcement actions, and auditor–client relationships influence audit quality, corporate behavior, and capital markets.
Professor Lamoreaux has published extensively in leading academic journals, including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Contemporary Accounting Research, and Review of Accounting Studies. His research has informed regulatory and policy discussions and has been cited by the SEC and PCAOB, as well as featured in outlets such as The Economist, The Wall Street Journal, and Forbes.
He currently serves as an Editor at Contemporary Accounting Research, is on the editorial board of The Accounting Review, and is a regularly invited to present his research at universities around the world. He is also actively involved in doctoral education and mentoring future accounting scholars. Prior to academia, he spent nearly a decade in public accounting at KPMG LLP, where he served as a senior manager in the audit practice.
Professor Lamoreaux earned his Ph.D. in Accounting from the University of Arizona and his Master of Accountancy and B.S. in Accounting from 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 791 | Seminar |
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 |
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