Wisconsin School of Business

Karla Johnstone

Professor

Professor - Accounting & Information Systems
Ernst & Young Professorship in Accounting

Karla Johnstone, EY Professorship in Accounting holds a Ph.D and CPA is a professor at the Wisconsin School of Business.

She teaches auditing, and her research investigates auditor decision making, including auditors' client acceptance and continuance decisions, how fraud risk and fraud brainstorming affect audit planning and audit fees, client-auditor negotiation, and audit budget-setting processes. She has also published various articles on accounting curriculum effectiveness, along with an auditing textbook. Professor Johnstone serves on the editorial boards of several academic journals, and is active in the Auditing Section of the American Accounting Association, currently serving on the Executive Committee in the role of Treasurer.
 

Selected Published Journal Articles


Hoitash, R., Hoitash, U., & Johnstone, K. (2012). Internal control material weaknesses and CFO compensation.
Article AbstractBoards of directors and compensation committees predominantly use financial measures reflecting executive managerial duties as inputs to executive compensation decisions. Yet, despite the fact that Holmstrom (1979) suggests that any readily available performance measure should be considered in executive compensation decisions, there is little research on the link between executive compensation and non-financial performance measures. We develop and test a model of chief financial officer (CFO) compensation with specific emphasis on the link between the disclosure of internal control material weaknesses (ICMW), a non-financial performance measure reflecting CFO fiduciary duties, and CFO compensation. Since internal controls are under the direct responsibility of the CFO, the disclosure of an ICMW reflects poorly on his/her performance. As a baseline, we find that ICMW disclosures lead to decreases in CFO compensation (bonus, equity, and total). Of greater interest, we find that CFOs at firms with stronger governance experience larger compensation decreases upon ICMW disclosures compared to CFOs at firms with weaker governance. In addition, CFOs at firms with greater costs of financial statement misreporting experience larger compensation decreases upon ICMW disclosures compared to CFOs at firms with lower costs of misreporting. Taken together, these results contribute to the relatively sparse literature on CFOs by illustrating the importance of CFO fiduciary duties and the interaction of those duties, in terms of firm governance and misreporting costs, with changes in CFO compensation.
Contemporary Accounting Research (29), 768-803. doi: 10.1111/j.1911-3846.2011.01122.x.
Anderson, U., Christ, M., Johnstone, K., & Rittenberg, L. (2012). A post-SOX examination of factors associated with the size of internal audit functions.
Article AbstractThis study develops and tests a conceptual model articulating factors associated with internal audit function size in the post-SOX era. These factors include audit committee characteristics, internal audit characteristics and mission, internal audit activities performed by others (including outsourced providers and other divisions within the organization), and organization characteristics. Results of a survey of 173 public and private companies reveal that internal audit function size is positively associated with: (1) better audit committee governance, (2) greater organizational experience of the chief audit executive, (3) missions involving IT auditing, (4) the use of sophisticated audit technologies, (5) the use of a staffing model in which internal audit is used for rotational leadership development, (6) organization size, and (7) the number of foreign subsidiaries that the organization possesses. Further, internal audit function size is inversely associated with: (1) the percentage of internal audit employees that are Certified Internal Auditors, and (2) the extent of assurance and compliance activities outsourced to outsiders. These results contribute to prior literature on internal audit function size by considering a variety of factors that are associated with internal audit function size in the contemporary era.
Accounting Horizons (26), 167-191. doi: 10.2308/acch-50115.
Johnstone, K., & Keune, M. (2012). Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees.
Article AbstractThis paper investigates how manager and auditor incentives, along with audit committee characteristics, are associated with materiality judgments about detected misstatements. Using data on detected misstatements that occurred between 2003 and 2006, we find that managers are more likely to waive qualitatively material misstatements as analyst following increases. However, auditors? incentives to protect their reputations weaken the effect of managerial incentives associated with analyst pressure; auditors are less likely to allow managers to waive material misstatements as audit fees increase. Regarding audit committee characteristics, results reveal that audit committees with greater financial expertise are less likely to allow managers to waive material misstatements compared to audit committees with less expertise.
The Accounting Review (87), 1641-1677. doi: 10.2308/accr-50185.
Johnstone, K., Li, C., & Rupley, K. (2011). Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation.
Article AbstractThe revelation of material negative events about a firm, including issues such as fraud, restatements, or internal control material weaknesses (ICMWs), may destabilize the firm’s corporate governance equilibrium as it works to remediate the event or effects thereof. Prior research investigates the association between the revelation of fraud and restatements and both board and management turnover. We extend that research, proposing and testing a conceptual model of the process that firms use to remediate negative events in general and ICMWs specifically, with a focus on the role of governance structure changes. Using a sample of 733 firms revealing an ICMW compared to 3,602 firms with unqualified internal control reports, results reveal a positive association between disclosure of ICMWs and subsequent turnover of members of boards of directors, audit committees, and top management. Focusing on the ICMW sample and comparing the 511 firms that remediate their ICMWs to the 222 firms that do not, results illustrate a positive association between remediation of ICMWs and improvements in the characteristics of boards of directors, audit committees, and top management.
Contemporary Accounting Research (28), 1-53. doi: 10.1111/j.1911-3846.2010.01037.x.
Ettredge, M., Johnstone, K., Stone, M., & Wang, Q. (2011). The effects of firm size, corporate governance quality, and bad news on disclosure compliance. Review of Accounting Studies (46), 866-889. doi: 10.1007/s11142-011-9153-8.
Johnstone, K., Hammersley, J., & Kadous, K. (2011). How Do Audit Seniors Respond to Heightened Fraud Risk?.
Article AbstractThis paper describes how audit seniors modify a standard audit program in response to heightened fraud risk when cues allow formation of specific hypotheses about the nature of the fraud. We conduct an experiment in which we manipulate provision of information about an internal control material weakness. We find that when fraud risk is heightened by provision of material weakness information, audit seniors’ programs are of lower quality. This occurs because these auditors tend to propose audit program modifications that are not effective in detecting the fraud, resulting in programs that are less efficient. We also investigate determinants of higher quality audit programs, finding that program quality increases as auditors identify more risk factors focused on the specific fraud. These results suggest that identifying risk factors focused on the fraud area is critical to the development of high quality audit plans, and thus to fraud detection.
Auditing: A Journal of Practice & Theory (30), 81-101. doi: 10.2308/ajpt-10110.
Bedard, J., & Johnstone, K. (2010). Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory (29), 45-70. doi: 10.2308/aud.2010.29.2.45.
Bedard, J., Johnstone, K., & Smith, E. (2010). Audit quality indicators: A status update on possible public disclosures and insights from audit practice. Current Issues in Auditing (4), C12-C19. doi: 10.2308/ciia.2010.4.1.C12.
Johnstone, K., Rittenberg, L., Christ, M., & Anderson, U. (2010). Effective sizing of internal audit departments. Institute of Internal Auditors (2010), 1-80.
Johnstone, K., Rittenberg, L., Christ, M., & Anderson, U. (2010). Effective sizing of internal audit departments for colleges and universities. Institute of Internal Auditors (2010), 1-66.
Johnstone, K., & Brown, H. (2009). Resolving disputed financial reporting issues: Effects of auditor negotiation experience and engagement risk on negotiation process and outcome. Auditing: A Journal of Practice & Theory (17), 27-39. doi: 10.2308/iace.2002.17.1.27.
Bedard, J., Johnstone, K., & Smith, E. (2009). How good is your audit firm?. National Association of Corporate Directors - Directorship Magazine (June/July), 64-67.
Keune, M., Johnstone, K., & . (2009). Staff accounting bulletin No. 108 disclosures: Descriptive evidence from the revelation of accounting misstatements. Accounting Horizons (March), 19-53. doi: 10.2308/acch.2009.23.1.19.
Bedard, J., Ettredge, M., & Johnstone, K. (2008). Fee pressure and the longitudinal dynamics of audit engagement budgeting and reporting. Advances in Accounting (24), 32-40. doi: 10.1016/j.adiac.2008.05.006.
Ettredge, M., Bedard, J., & Johnstone, K. (2008). Empirical tests of audit budget dynamics. Behavioral Research in Accounting (20), 1-18. doi: 10.2308/bria.2008.20.2.1.
Bedard, J., Ettredge, M., & Johnstone, K. (2007). Using electronic audit workpaper systemsin audit practice: Task analysis, learning, and resistance. Advances in Accounting Behavioral Research (10), 29-53.
Bedard, J., Ettredge, M., Jackson, C., & Johnstone, K. (2007). Knowledge, experience and work-around behaviors: Electronic media in the professional audit environment. Journal of Business and Behavioral Sciences (16), 131-160.
Bellovary, J., & Johnstone, K. (2007). Descriptive evidence from audit practice on SAS No. 99 brainstorming activities. Current Issues in Auditing (1), A1-A11. doi: 10.2308/ciia.2007.1.1.A1.
Johnstone, K. (2005). Discussion comments on Negotiations over accounting issues: The congruency of audit partner and chief financial office recalls. Auditing: A Journal of Practice & Theory (24), 195-196. doi: 10.2308/aud.2005.24.s-1.195.
Adams, F., Bedard, J., & Johnstone, K. (2005). Information asymmetry and competitive bidding in the market for audit services. Economic Inquiry (43), 417-425. doi: 10.1093/ei/cbi028.
Muzatko, S., Johnstone, K., Mayhew, B., & Rittenberg, L. (2004). An empirical investigation of IPO underpricing and the change to the LLP organization of audit firms. Auditing: A Journal of Practice & Theory (23), 53-67. doi: 10.2308/aud.2004.23.1.53.
Bedard, J., & Johnstone, K. (2004). Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions. The Accounting Review (79), 277-304. doi: 10.2308/accr.2001.76.2.199.
Johnstone, K., Bedard, J., & Ettredge, M. (2004). The effects of competitive bidding on engagement planning and pricing. Contemporary Accounting Research (21), 25-53. doi: 10.1506/47TF-WHQ1-RG39-8JX4.
Bedard, J., & Johnstone, K. (2004). Audit firm portfolio management decisions. Journal of Accounting Research (42), 1-32. doi: 10.1111/j.1475-679X.2004.00153.x.
Mutzako, S., Johnstone, K., Mayhew, B., & Rittenberg, L. (2004). Does Audit Firm Liability Status Affect IPO Pricing? Evidence from the Shift to Limited Liability Partnerships. Auditing: A Journal of Practice & Theory (3), 53-67.
Bedard, J., Jackson, C., Johnstone, K., & Ettredge, M. (2003). The effect of training on auditors' acceptance of an electronic work system. International Journal of Accounting Information Systems (4), 227-250. doi: 10.1016/j.accinf.2003.05.001.
Johnstone, K., & Bedard, J. (2003). Risk management in client acceptance decisions. The Accounting Review (78), 1003-1025. doi: 10.2308/accr.2003.78.4.1003.
Johnstone, K., Ashbaugh, H., & Warfield, T. (2002). Effects of repeated practice and contextual-writing experiences on college students' writing skills. Journal of Educational Psychology (94), 305-315. doi: 10.1037/0022-0663.94.2.305.
Ashbaugh, H., Johnstone, K., & Warfield, T. (2002). Outcome assessment of a writing-skill improvement initiative: Results and methodological implications. Issues in Accounting Education (17), 123-148. doi: 10.2308/iace.2002.17.2.123.
Bell, T., Bedard, J., Johnstone, K., & Smith, E. (2002). KRisk: A computerized decision-aid for client acceptance and continuance risk assessments. Auditing: A Journal of Practice & Theory (21), 97-113. doi: 10.2308/aud.2002.21.2.97.
Johnstone, K., Bedard, J., & Biggs, S. (2002). Aggressive client reporting: Factors affecting auditors' generation of financial reporting alternatives. Auditing: A Journal of Practice & Theory (21), 47-65. doi: 10.2308/aud.2002.21.1.47.
Johnstone, K., & Bedard, J. (2001). Engagement planning, bid pricing, and client response in the market for initial attest engagements. The Accounting Review (76), 199-220. doi: 10.2308/accr.2001.76.2.199.
Johnstone, K., Sutton, M., & Warfield, T. (2001). Antecedents and consequences of independence risk: Framework for analysis. Accounting Horizons (15), 1-18. doi: 10.2308/acch.2001.15.1.1.
Johnstone, K. (2001). Risk, experience, and auditors' client acceptance decisions. National Public Accountant (46), 27-38.
Johnstone, K. (2000). Client acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. Auditing: A Journal of Practice & Theory (19), 1-25. doi: 10.2308/aud.2000.19.1.1.
Trotman, K., Grambling, A., Johnstone, K., Kaplan, S., Mayhew, B., Reimers, R., Schwartz, H., & Wright, B. (2000). Twenty-five Years of Audit Research.
Ashbaugh, H., Johnstone, K., & Warfield, T. (1999). Corporate reporting on the internet. Accounting Horizons (13), 241-257. doi: 10.2308/acch.1999.13.3.241.
Johnstone, K., & Biggs, S. (1998). Problem-based learning: Introduction, analysis, and accounting curricula implications. Journal of Accounting Education (16), 407-427. doi: 10.1016/S0748-5751(98)00026-8.
Johnstone, K., Bedard, J., & Biggs, S. (1996). Framing effects and output interference in a concurring partner review context: Theory and exploratory evidence. Deloitte & Touche/University of Kansas Symposium Proceedings (8), 165-193.

Presentations


Accounting and Finance Association of Australia and New Zealand Annual Conference ( 2014 ) Improving the Quality of Greenhouse Gas Emissions Assurance with an Understanding and Reduction of Biased Processing of Evidence

( 2014 ) An Audit Partner-Led Field Intervention in Fraud Brainstorming

2013 ANCAAR Conference ( 2013 ) Keynote Remarks at 2013 ANCAAR

2013 AAA Annual Meeting ( 2013 ) Discussion Comments on "City-level human capital and audit markets"

International Symposium on Audit Research ( 2012 ) Client supply chain relationships, audit firm selection, and implications for audit quality and pricing

European Accounting Association Annual Meeting ( 2012 ) Client supply chain relationships, audit firm selection, and implications for audit quality and pricing

18th Annual Conference of the Multinational Finance Society ( 2011 ) Internal Control Material Weaknesses and CFO Compensation

Mid-year Auditing Section Conference ( 2011 ) Audit committee members' and executives' financial incentives and the materiality of financial statement misstatements

University of Kansas/Deloitte LLP Research Symposium ( 2010 ) Audit committee members' and executives' financial incentives and the materiality of financial statement misstatements

Annual Meeting ( 2009 ) How do manager and auditor incentives affect the correction of detected misstatements? Evidence from Staff Accounting Bulletin No. 108 disclosures

Mid-year Auditing Section Conference ( 2009 ) Does control-related information enhance fraud detection?

University of Wisconsin School of Business ( 2008 ) How do manager and auditor incentives affect the correction of detected misstatements? Evidence from Staff Accounting Buletin No. 108 disclosures

University of Illinois/KPMG Research Conference ( 2008 ) Does control-related information enhance fraud detection?

Annual Meeting ( 2008 ) Inferences from the revelation of previously uncorrected accounting misstatements

Deloitte LLP and University of Kansas Auditing Conference ( 2008 ) Does control-related information enhance fraud detection?

Research Workshop Brown Bag Presentation ( 2008 ) Inferences from the revelation of previously uncorrected accounting misstatements

Mid-year Auditing Section Conference ( 2008 ) Internal governance, external governance, and internal control remediation

Mid-Year Auditing Section Conference ( 2008 ) The effects of internal control quality, CFO characteristics, and board of director strength on CFO annual compensation

Research Workshop ( 2007 ) The dynamics of audit risk response and portfolio change

Research Workshop ( 2007 ) The effects of internal control quality, CFO characteristics, and board of director strength on CFO annual compensation

Annual Meeting ( 2007 ) Audit time budget dynamics

Research Workshop ( 2007 ) The effects of internal control quality, CFO characteristics, and board of director strength on CFO annual compensation

Research Workshop ( 2007 ) The effects of internal control quality, CFO characteristics, and board of director strength on CFO annual compensation

Research Workshop ( 2006 ) A theory of compliance with disclosure requirements: Empirical tests

Midyear Auditing Section Conference ( 2006 ) A longitudinal comparison of auditors' response to client risk in the Sarbanes-Oxley era

Accounting, Behavior and Organizations Conference ( 2005 ) Audit time budgeting dynamics

Research Workshop ( 2005 ) A longitudinal comparison of auditors' resposne to client risk in the Sarbanes-Oxley era

Research Workshop ( 2005 ) A longitudinal comparison of auditors' response to client risk in the Sarbanes-Oxley era

American Accounting Association-Mid-year Auditing Section Conference ( 2004 ) Audit-client bid-seeking behavior: Modeling private negotiation versus competitive bidding

( 2003 ) Audit firm portfolio management decisions

International Symposium on Audit Research ( 2003 ) Audit firm portfolio management decisions

( 2002 ) Audit firm portfolio management decisions

( 2002 ) Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions

American Accounting Association - Mid-year Auditing Section Conference ( 2001 ) Antecedents and consequences of independence risk: Framework for analysis

Accounting, Behavior, and Organizations Section Conference ( 2000 ) Risk management in client acceptance decisions

American Accounting Assocation - Auditing Section Conference ( 2000 ) Behavioral research in auditing: Past, present, and future research

American Accounting Association Annual Meeting ( 2000 ) The effects of competitive bidding on engagement planning and pricing

( 2000 ) Antecedents and consequences of independence risk: Framework for analysis

Boston Area Research Colloquium ( 2000 ) Risk management in client acceptance decisions

Mid-year Auditing Section Conference ( 2000 ) Engagement planning, bid pricing, and client response in the market for initial attest engagements

( 2000 ) Risk management in client acceptance decisions

University of Illinois Symposium on Audit Research ( 2000 ) Risk management in client acceptance decisions


Undergraduate Courses


Info Tech Risk&Assurance Serv
Course DescriptionOperational and information systems auditing; risk analysis, electronic evidence; computerized audit and assurance techniques; internal auditing and outsourcing; analytical techniques; auditor judgment; control concepts, business process risk analysis; reporting on controls and business processes; expanding technology and assurance.
(AIS 631 Section 1), Spring 2009.

Info Tech Risk&Assurance Serv
Course DescriptionOperational and information systems auditing; risk analysis, electronic evidence; computerized audit and assurance techniques; internal auditing and outsourcing; analytical techniques; auditor judgment; control concepts, business process risk analysis; reporting on controls and business processes; expanding technology and assurance.
(AIS 631 Section 2), Spring 2009.

Info Tech Risk&Assurance Serv
Course DescriptionOperational and information systems auditing; risk analysis, electronic evidence; computerized audit and assurance techniques; internal auditing and outsourcing; analytical techniques; auditor judgment; control concepts, business process risk analysis; reporting on controls and business processes; expanding technology and assurance.
(AIS 631 Section 1), Spring 2010.

Info Tech Risk&Assurance Serv
Course DescriptionOperational and information systems auditing; risk analysis, electronic evidence; computerized audit and assurance techniques; internal auditing and outsourcing; analytical techniques; auditor judgment; control concepts, business process risk analysis; reporting on controls and business processes; expanding technology and assurance.
(AIS 631 Section 2), Spring 2010.

Audit and Assurance Services
Course DescriptionGeneral principles, including preparation of working papers and various kinds of reports.
(AIS 630 Section 1), Spring 2009.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2001.

Audit and Assurance Services
Course DescriptionGeneral principles, including preparation of working papers and various kinds of reports.
(ACC 630), Fall 2001.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2002.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2002.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2002.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2003.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2003.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2003.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2005.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2005.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(ACC 630), Fall 2005.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(AIS 630 Section 1), Spring 2010.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(AIS 630), Fall 2006.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(AIS 630), Fall 2006.

Audit and Assurance Services
Course DescriptionEvolution of assurance services; role of assurance services as part of corporate governance; professional standards and ethical concepts; evidence concepts and evaluation of evidence, business and information technology risk analysis, the audit risk model, assurance reports, and development of audit and assurance programs.
(AIS 630), Fall 2006.

Audit and Assurance Services
Course DescriptionGeneral principles, including preparation of working papers and various kinds of reports.
(AIS 630 Section 3), Fall 2010.

Auditing
Course DescriptionGeneral principles, including preparation of working papers and various kinds of reports.
(AIS 630 Section 1), Fall 2007.

Auditing
Course DescriptionGeneral principles, including preparation of working papers and various kinds of reports.
(AIS 630 Section 2), Fall 2007.

Auditing
Course DescriptionGeneral principles, including preparation of working papers and various kinds of reports.
(AIS 630 Section 3), Fall 2007.

Reading and Research
Course DescriptionPhD student supervision-Sean Dennis
(AIS 399), Spring 2013.

Reading and Research
Course DescriptionPhD student supervision-Sean Dennis
(AIS 399), Summer 2013.

Reading and Research
Course DescriptionPhD student supervision-Sean Dennis
(AIS 399), Fall 2013.



Graduate Courses


Readings and Research PhD
Course DescriptionIndividual work to complete dissertation requirement of Ph.D. program.
(AIS 999 Section 1), Spring 2008.

Readng & Rsch-Accountng PhD
Course DescriptionIndividual work to complete dissertation requirement of Ph.D. program.
(ACC 999 Section 77), Fall 2008.

Readng & Rsch-Accountng PhD
Course DescriptionIndividual work to complete dissertation requirement of Ph.D. program.
(AIS 999 Section 77), Spring 2009.



Learning/Teaching Oriented Publications


Rittenberg, L., Johnstone, K., Gramling, A., & Schweiger, B. (2009). Auditing: A Business Risk Approach.
Rittenberg, L., Johnstone, K., Gramling, A., & Schweiger, B. (2009). Auditing: A Business Risk Approach.
Bedard, J., Ettredge, M., & Johnstone, K. (2007). Using electronic workpaper systems in audit practice: task analysis, learning, and resistance. (10)
Johnstone, K., & Muzatko, S. (2002). Resolving difficult accounting issues: A case study in client-auditor interaction. Issues in Accounting Education (17), 27-39. doi: 10.5555/1558-7983-17.1.1.
Warfield, T., Skaife, H., & Johnstone, K. (2002). Effects of Repeated Practice and Contextual Writing Experiences on College Students' Writing Skills. Journal of Educational Psychology (94), 305-315. doi: 10.1037/0022-0663.94.2.305.
Ashbaugh, H., Johnstone, K., & Warfield, T. (2001). Enhancing student writing skills with professional experience. The Learning Link at the University of Wisconsin - Madison (2), 2.
Ashbaugh, H., & Johnstone, K. (2000). Developing students' technical knowledge and professional skills: A sequence of short cases in Intermediate Financial Accounting. Issues in Accounting Education (15), 67-88. doi: 10.2308/iace.2000.15.1.67.
Rittenberg, L., Schwieger, B., & Johnstone, K. Auditing, Concepts for a Changing Environment, 6th ed.: Auditing, Concepts for a Changing Environment, 6th ed.
Article AbstractOne of the three leading textbooks in auditing.
, 830.

Editorial and Reviewing Activities


Auditing: A Journal of Practice and Theory - January 2014 - December 2017
Editor

Auditing: A Journal of Practice and Theory - January 2014 - December 2016
Editor


Photograph of Karla Johnstone

Karla Johnstone

Professor
 
Professor | Accounting & Information Systems
Ernst & Young Professorship in Accounting
(608) 234-1052
4133C Grainger Hall