Education
University of Illinois at Urbana-Champaign, Ph.D., Accounting, 2017Indiana University, M.S., Accounting, 2009
University of Houston, Honors College, B.B.A., Accounting, Summa Cum Laude, 2008
Research Interest
Judgment & Decision Making in AuditingCourses Taught
AUDIT (ACCT 407)Biography
Professor Brent Garza teaches and researches financial statement auditing. He conducts experimental research using both contextual and abstract experiments. His current research interests are the effects of regulatory oversight on auditors and audit inspectors, audit firms’ responses to audit failures, and how auditors’ individual characteristics affect their audit judgments. His dissertation was awarded the 2020 Outstanding Auditing Dissertation Award.
Professor Garza earned a Ph.D. at the University of Illinois at Urbana-Champaign, a Master of Science in Accounting from Indiana University, and a B.B.A. in Accounting with Honors from University of Houston. Prior to pursing his PhD, he was an auditor at KPMG LLP in Indianapolis, IN. He is a CPA (TX).
Research Publications
Garza, B.A., 2023. Inspectors’ Incentive Perceptions and Assessment Timing: Inspectors’ Requests and Auditors’ Responses. The Accounting Review, 98(6):197–221. https://doi.org/10.2308/TAR-2019-0201
