MARGARET H. CHRIST, PH.D, CIA is an Associate Professor of Accounting, and the PwC Faculty Fellow in the Terry College of Business at the University of Georgia. Her research focuses broadly on management control systems, including the effects of control systems and incentive compensation on employee behavior, the implementation of control systems in inter-organizational collaborations, and internal audit practices. She has earned several research awards from the American Accounting Association, including the Accounting Horizons Best Paper award, and outstanding paper awards from the Management Accounting Section, Information Systems Section, and the ABO Section. Her research is published in peer-reviewed journals such as The Accounting Review, Contemporary Accounting Research, Accounting, Organizations and Society, Auditing: A Journal of Practice & Theory, Accounting Horizons, and The Journal of Management Accounting Research. She is an editor for The Journal of Management Accounting Research and serves on the editorial boards of Auditing: A Journal of Practice and Theory, Accounting Horizons and Behavioral Research in Accounting. Dr. Christ currently serves as an editor for The Accounting Review and has previously served as an editor for the Journal of Management Accounting Research and Accounting Horizons. Dr. Christ's research contributes to research and theory. As a result, she serves on the AAA COSO Committee, providing insights to the recent revisions of the COSO Internal Control Integrated Framework, and was recently named to the Institute of Internal Auditors Committee of Research and Education Advisors. The Institute of Internal Auditors, Institute of Management Accountants, and Institute for Fraud Prevention have provided grants to support her research that addresses issues important to the profession.
Dr. Christ teaches accounting information systems and has developed a case-based curriculum that relies heavily on data analytics and data visualization techniques. Dr. Christ has developed numerous teaching cases and curriculum materials in conjunction with the EY Academic Resource Center and has presented cases at the AAA Excellence in Auditing Education Workshop, the AAA Management Accounting Section Teaching Symposium, and the AAA Accounting is Big Data conference. She and her co-authors won the 2020 Innovation in Accounting Education Award from the AAA for their collection of cases on the data analytics mindset.
PhD, Accounting, University of Texas, 2008
BS, Accounting, Louisiana State University, 1999
Prior Professional Positions
Protiviti, Risk Consulting, Sr. Risk Consultant, 2003 to 2004
Andersen, Business Process Risk Consultant, Sr. Risk Consultant, 1999 to 2003
Innovations in Audit Education Award, American Accounting Association - Auditing Section,
Innovation in Accounting Education Award, American Accounting Association, 2020
UGA Creative Teaching Award, University of Georgia, 2018
Terry Outstanding Teaching Faculty Award, University of Georgia, Terry College of Business, 2018
Information Systems Section Best Paper Award for "Integrated Information Systems, Risk Sharing and Alliance Risk", American Accounting Association, 2012
Management Accounting Section - Best Paper Award for "Framing Sticks as Carrots: An Experimental Investigation of Framing on Trust", American Accounting Association, 2010
Management Accounting Section Best Dissertation Award (Runner-Up) for "An Experimental, Investigation of the Interactions Among Control, Trust and Reciprocity", American Accounting Association, 2009
Michael J. Barrett Doctoral Dissertation Award for "An Experimental Investigation of the Interactions Among Control, Trust and Reciprocity", Institute of Internal Auditors, 2007
- Control Systems
- Data Analytics
- Accounting Innovation
- Internal Audit
- Risk Management
Austin, A., T. Carpenter, M. H. Christ, and C. Nielson. 2021. The data analytics journey: Interactions among auditors, managers, regulation and technology. Forthcoming Contemporary Accounting Research.
Christ, M. H., S. Emett, S. Summers and D. Wood. 2020. Prepare for Takeoff: Improving Audit Efficiency and Effectiveness with Drone-enabled Inventory Audit Procedures. Forthcoming in Review of Accounting Studies
Bowlin, K. O., M. H. Christ, and J. B. Griffin. 2019. Say-on-Pay and the Differential Effects of Voluntary versus Mandatory Regimes on Investor Perceptions and Behavior Journal of Management Accounting Research 32(1): 11-29.
- Cascading Controls: The Effects of Manager Incentive Frame on Subordinate Behavior.Accounting, Organizations, And Society.
- Rotational internal audit programs and financial reporting quality: Do compensating controls help? . Accounting, Organizations, And Society, 44(2015):37-59.
- Outsourcing the Information System: Determinants, Risks and Implications for Management Control Systems. Journal Of Management Accounting Research, forthcoming.
- The Use of Management Controls to Mitigate Risk in Strategic Alliances: Field and Survey Evidence. Journal Of Management Accounting Research,26(2014).
- An Experimental Investigation of the Interactions Among Intentions, Reciprocity and Control. Journal Of Management Accounting Research, 25(2013):169-197.
- 2013. Obtaining Assurance for Financial Statement Audits and Control Audits when Aspects of the Financial Reporting Process are Outsourced. Auditing: A Journal Of Practice And Theory, 32(Supplement):209-250.
- November 2012. Sticks and Carrots: The Effect of Contract Frame on Effort in Incomplete Contracts. The Accounting Review, 87(6):1913-1938.
- The Effects of Preventive and Detective Controls on Employee Performance and Motivation . Contemporary Accounting Research, 29(2):432-452.
- A Post-SOX Examination of Factors Associated with the Size of Internal Audit Departments . Accounting Horizons, 26(2):167-191.
The Accounting Review 2020 - 2023
Journal of Management Accounting 2016 - 2020
Accounting Horizons (Ad Hoc) 2019 - 2020