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Margaret Christ

J.M. Tull Chair in Accounting
PwC Faculty Fellow
Professor

MARGARET H. CHRIST, PH.D, CIA is a 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. 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, and the Journal of Management Accounting Research. 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 analytics and has developed a case-based curriculum that focusing on the use of data analytics and data visualization techniques across all accounting domains. 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. 

Education:
  • 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
Awards, Honors and Recognitions:
  • 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
Research Interests and Areas of Expertise:

Accounting Innovation;  Management Control Systems

Selected Publications:

Journal Articles

  • 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.

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

Articles Featuring Margaret Christ