Margaret Christ

Associate Professor; PwC Faculty Fellow

A327 Moore-Rooker Hall
610 South Lumpkin Street
Athens, GA 30602
Phone Numbers
Work 706-542-3602
Email Address


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 2013 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’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 presented teaching cases at the AAA Excellence in Auditing Education Workshop, the AAA Management Accounting Section Teaching Symposium, and the AAA Accounting is Big Data conference.


Degree Field of Study Institution Graduation Year
  • Accounting
University of Texas
  • Accounting
Louisiana State University

Research Interests

  • Control Systems
  • Data Analytics
  • Internal Audit
  • Strategic Alliances
  • Risk Management

Prior Professional Positions

Organization / Department Title Years of Service
Risk Consulting
Sr. Risk Consultant 2003 to 2004
Business Process Risk Consultant
Sr. Risk Consultant 1999 to 2003


Award Name Awarded By Year Awarded
UGA Creative Teaching Award
University of Georgia
Terry Outstanding Teaching Faculty Award
University of Georgia
Terry College of Business
Information Systems Section Best Paper Award for "Integrated Information Systems, Risk Sharing and Alliance Risk"
American Accounting Association
Management Accounting Section - Best Paper Award for "Framing Sticks as Carrots: An Experimental Investigation of Framing on Trust"
American Accounting Association
Management Accounting Section Best Dissertation Award (Runner-Up) for "An Experimental Investigation of the Interactions Among Control, Trust and Reciprocity"
American Accounting Association
Michael J. Barrett Doctoral Dissertation Award for "An Experimental Investigation of the Interactions Among Control, Trust and Reciprocity"
Institute of Internal Auditors

Editorial Appointments

Position Name of Journal Year(s)
American Accounting Association
Journal of Management Accounting Research
2015 - 2021
Editorial Board Member
Accounting Horizons
2015 - 2018
Editorial Board Member
Auditing: A Journal of Practice and Theory
2014 - 2017
Editorial Board Member
American Accounting Association
Journal of Management Accounting Research
2013 - 2015
Editorial Board Member
Behavioral Research in Accounting
2013 - 2015

Selected Publications

Journal Articles

  • 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.