Margaret Christ

MARGARET H. CHRIST, PH.D, CIA is the Associate Dean for Graduate Programs and AI Initiatives and the J. M. Tull Chair in Accounting in the Terry College of Business at the University of Georgia. In her role as Associate Dean, she provides leadership for Terry’s portfolio of graduate business programs and leads college-wide initiatives related to artificial intelligence, including efforts to integrate AI into teaching, professional development, and organizational strategy.

Her research examines how people and organizations respond to changes in technology, organizational systems, and the nature of professional work. Her work spans management control, auditing, and accounting practice, with particular emphasis on how emerging technologies, including data analytics and artificial intelligence, affect professional judgment, behavior, knowledge sharing, and performance. Her research has been published in leading accounting journals, including The Accounting Review, Contemporary Accounting Research, Accounting, Organizations and Society, Review of Accounting Studies, Auditing: A Journal of Practice & Theory, and Accounting Horizons. She has received numerous research honors from the American Accounting Association, including the Deloitte Wildman Medal, the Accounting Horizons Best Paper Award, and outstanding paper awards from several AAA sections.

Dr. Christ currently serves as an editor for The Accounting Review and Accounting Horizons and has previously served as an editor for the Journal of Management Accounting Research. She serves on the editorial boards of Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting, the Journal of Information Systems, the Journal of Management Accounting Research, and Management Accounting Research. Dr. Christ’s research contributes to research and theory.  Her research has been supported by organizations including The Institute of Internal Auditors, Institute of Management Accountants, Institute for Fraud Prevention, Foundation for Audit Research, and Center for Audit Quality, and she has served in advisory roles with the AAA, AICPA, and Institute of Internal Auditors.

Dr. Christ is also active in accounting and business education, with particular interests in data analytics, artificial intelligence, and preparing students for technology-enabled professional practice. She has developed case-based curricula and teaching materials focused on analytics and data visualization and, with her co-authors, received 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

• Accounting Innovation
• Management Control Systems

Working Papers

• Carpenter, T. D., M. H. Christ, and M. T. Hugie. 2026.Stay in your own lane: Navigating the challenges of upward knowledge sharing in hierarchical audit teams. The Accounting Review. https://doi.org/10.2308/TAR-2024-0518
• Christ, M. H., S. Emett, J. K. Fisher, W. R. Titera, and D. A. Wood. 2026.Discovering Educational Resources to Prepare the Accountant of the Future. Issues in Accounting Education. https://doi.org/10.2308/ISSUES-2024-113

Journal Articles

• Christ, M. H., M. Kim, and M. A. Yip. 2025. Artificial Intelligence in the equity research industry. The Capco Journal of Financial Transformation. 61 (2025) : 42-50.
• Austin, A., T. Carpenter, M. H. Christ, and C. Nielson. 2024. Empowering Auditors to Pursue Fraud during Evidence Evaluation Accounting Horizons. 39 (2): 7-18. https://doi.org/10.2308/HORIZONS-2023-187
• Christ, M. H., M. Eulerich, R. Krane., and D. Wood. 2021. New Frontiers for Internal Audit Research. Accounting Perspectives. 20(4):449-475. doi:10.1111/1911-3838.12272
• 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
• Austin, A., T. Carpenter, M. H. Christ, and C. Nielson. 2021. The data analytics journey: Interactions among auditors, managers, regulation and technology. Contemporary Accounting Research.38(3):1888-1924.  doi:10.1111/1911-3846.12680v
• 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. Review of Accounting Studies. 26(4): 1323-1343.
• 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.
• Margaret H. Christ and Thomas W. Vance. Cascading Controls: The Effects of Manager Incentive Frame on Subordinate Behavior.Accounting, Organizations, And Society.
• M. H. Christ, A. Masli, N. Y. Sharp, D. A. Wood. Rotational internal audit programs and financial reporting quality: Do compensating controls help? . Accounting, Organizations, And Society, 44(2015):37-59.
• Christ M. H., N. Mintchik, L. Chen and J. BIerstaker. Outsourcing the Information System: Determinants, Risks and Implications for Management Control Systems. Journal Of Management Accounting Research, forthcoming.
• Anderson, S. W., M. H. Christ, H. Dekker, K. L. Sedatole. The Use of Management Controls to Mitigate Risk in Strategic Alliances: Field and Survey Evidence. Journal Of Management Accounting Research,26(2014).
• Margaret Christ. An Experimental Investigation of the Interactions Among Intentions, Reciprocity and Control. Journal Of Management Accounting Research, 25(2013):169-197.
• Bierstaker, Chen, Christ, Ege and Mintchik. 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.
• Margaret H. Christ, Karen L. Sedatole, and Kristy L. Towry. November 2012. Sticks and Carrots: The Effect of Contract Frame on Effort in Incomplete Contracts. The Accounting Review, 87(6):1913-1938.
• M. H. Christ, S. Emett, S. Summers, D. Wood. The Effects of Preventive and Detective Controls on Employee Performance and Motivation . Contemporary Accounting Research, 29(2):432-452.
• U. Anderson, M. H. Christ, K. Johnstone, L. Rittenberg. A Post-SOX Examination of Factors Associated with the Size of Internal Audit Departments . Accounting Horizons, 26(2):167-191.

Book Chapters

• Anderson, U. L., and M. H. Christ.  2014. Internal Auditing in: The Routledge Companion to Auditing eds. Hay, Knechel, and Willekens

Books

• Cost Accounting: A Data Analytics Approach, 1st Edition. McGraw Hill (ISBN10: 1266654011 | ISBN13: 9781266654015) with K, Holderness and V. Richardson.

• The Accounting Review 2020 - 2023
• Journal of Management Accounting 2016 - 2020
• Accounting Horizons (Ad Hoc) 2019 - 2020

• Deloitte Wildman Award, for "The data analytics journey: Interactions among auditors, managers, regulation and technology", 2025
• 2023 EARNET Best Paper Award for "Thinking Outside of the Box: Can an Innovation Culture Improve Auditors’ Fraud Actions?"
• Innovations in Audit Education Award, American Accounting Association - Auditing Section, 2021
• 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

VP of Finance – American Accounting Association (2023 – 2026)

• Sr. Risk Consultant, Protiviti
• Business Process Risk Consultant, Sr. Risk Consultant, Anderson