Chris Skousen
Department Head and Professor
Department(s):- School of Accountancy
Education
Ph.D., Accounting, Oklahoma State University, 2004
MBA, Business Administration, Utah State University, 1998
BA, Accounting, Utah State University, 1997
Biography
Dr. Chris Skousen obtained his Ph.D. at Oklahoma State University in December 2004. He earned his MBA(1998) and BA(1997) degrees from Utah State University. Prior to returning to school to obtain a Ph.D. Dr. Skousen gained public accounting auditing experience through KPMG’s International Internship program in Düsseldorf, Germany. Following the internship, he joined KPMG in their Portland, Oregon office. He also worked at Squire & Co. in Orem, Utah. In addition to Utah State, Dr. Skousen has taught accounting at The University of Texas at Arlington, Oklahoma State University, and Brigham Young University-Idaho. He has published in several journals, including Accounting Horizons, Accounting and the Public Interest, Journal of International Financial Management and Accounting, Journal of Forensic Accounting, Review of Accounting & Finance, and other journals.
News Articles
My Favorite Professor: Accounting 3120: Debits, Credits and Ethics (Huntsman Alumni Magazine - Spring 2012)
Research Highlights: "Haphazard Sampling" Not as Random as it Might Appear (Huntsman Alumni Magazine - Spring 2012)
Journal Articles
Academic Journal
- Akaaboune, O., Burnett, R.D, Skousen, C., Al-Wreiket, A., (2020). Do Strategic Cost Policies Lead to More Sustainable Practices? Evidence from County Governments. International Journal of Accounting, Auditing and Performance Evaluation , 16:1, 43-62.
- Crawford, S.S, Perotti, P.E, Price, R., Skousen, C., (2019). Financial Statement Anomalies in the Bond Market. Financial Analysts Journal, 75:3
- Olsen, B., Parayitam, S., Skousen, B., Skousen, C., (2018). How to strike a balance between CEO compensation and strategic risk? A longitudinal analysis. Journal of Strategy and Management, 11:3, 387-417. doi: 10.1108
- Albrecht, C., Holland, D., Skousen, B.R, Skousen, C., (2018). The Significance of Whistleblowing as an Anti-Fraud Measure. Journal of Forensic and Investigative Accounting, 10:1, 1-13.
- Skousen, C., Sun, L., (2016). ASC 820 Level 3 Net Assets and Goodwill Impairment Losses. International Journal of Economics and Accounting, 7:3, 250-264. doi: 10.1504/IJEA.2016.079941
- Oler, D.K, Oler, M.J, Skousen, C., Talakai, J., (2016). Has Concentration in the Top Accounting Journals Changed Over Time?. Accounting Horizons, 30:1, 63-78.
- Morris, M., Burnett, R.D, Skousen, C., Akaaboune, O., (2015). Accounting Education and Reform: A Focus on Pedagogical Intervention and Its Long-Term Effects. The Accounting Educators Journal, XXV, 67-93.
- Talakai, J., Skousen, C., Oler, D., (2015). What is the Dollar Value of LIFO?. Oil, Gas, and Energy Quarterly, June:4, 569-576.
- Hall, T.W, Higson, A.W, Pierce, B.J, Price, K.H, Skousen, C., (2013). Haphazard Sampling: Selection Biases and the Estimation Consequences of These Biases. Current Issues In Auditing, 7:2
- Hall, T.W, Higson, A.W, Pierce, B.J, Price, K.H, Skousen, C., (2012). Haphazard Sampling: Selection Biases Induced by Control Listing Properties and the Estimation Consequences of these Biases. Behavioral Research in Accounting, 24:2, 101-132.
- Burnett, R.D, Skousen, C., Wright, C.J, (2011). Eco-Effective Management Systems: An Empirical Link Between Firm Value and Environmental Sustainability. Accounting and the Public Interest, 11:December, 1-15.
- Wright, C.J, Skousen, C., (2010). Overview and Analysis of the IASB Extractive Activities Discussion Paper: Recommendations and Implications for Oil and Gas Accounting and Reporting. Petroleum Accounting and Financial Management Journal, 29:3, 1-20.
- Oler, D.K, Oler, M., Skousen, C., (2010). Characterizing Accounting Research. Accounting Horizons, 24:4, 635-670.
- Albrecht, C., Turnbull, C., Zhang, Y., Skousen, C., (2010). The Relationship between South Korean Chaebols and Fraud. Management Research Review, 33:3, 257-268.
- Oler, D.K, Olson, B., Skousen, C., (2010). Governance, CEO Power, and Acquisitions. Corporate Ownership and Control, 7:3, 430-447.
- Oler, D.K, Olson, B., Skousen, C., (2009). What Effect Does CEO Power and Governance Have Over Acquisitions?. Corporate Board: Role, Duties, and Composition, 5:3
- Skousen, C., Twedt, B.J, (2009). Fraud Score Analysis in Emerging Markets. Cross Cultural Management: An International Journal, 16:3, 301-316.
- Skousen, C., Wright, C.J, (2008). Contemporaneous Risk Factors and the Prediction of Financial Statement Fraud. Journal of Forensic Accounting, IX:1, 37-61.
- Meek, G., Rao, R., Skousen, C., (2007). Evidence on Factors Affecting the Relationship between CEO Stock Option Compensation and Earnings Management. Review of Accounting & Finance, 6:3, 304-323.
- Skousen, C.R, Jenson, R.L, Skousen, C., (2006). Accounting in Support of Lean Manufacturing. Journal of Academy of Business and Economics, Fall 2006:Vol VI, No 1, 155-162.
- Skousen, C.R, Skousen, C., Kap, B., (2006). Character is Destiny: A Case Study of Jeld-Wen's Culture of Ethical Behavior. Review of Business Research, VI:3, 215-220.
- Guan, L., Skousen, C., Wetzel, T.S, (2005). Unusual Patterns in Reported Earnings: Additional Evidence. Journal of Forensic Accounting, VI:2, 317-331.
- Skousen, C., Guan, L., Wetzel, T.S, (2004). Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings. Journal of International Financial Management & Accounting, 15:3, 212-234.
Professional Journal
- Shuman, F., Skousen, C., Stephens, N., (2013). Initial Reaction to the FASB Accounting Standards Codification. Today's CPA, 40:4, 23-25.
- Skousen, C., Wright, C.J, (2009). How Successful is the FCPA at Combating Fraud: The Case of U.S. and non-U.S. Oil and Gas Companies. Petroleum Accounting and Financial Management Journal, 28:1, 31-43.
- Skousen, C., Wright, C.J, (2008). Assessing Fraud Risk: How does the Oil and Gas Industry Stack Up?. Petroleum Accounting and Financial Management Journal, 27:2, 61-74.
Public or Trade Journal
- Skousen, C., Twedt, B.J, (2010). Fraud in Emerging Markets: A Cross Country Analysis. Corporate Securities and Law Journal, 7:1 and 2, 126-143.
- Skousen, C., Twedt, B.J, (2009). Fraud in Emerging Markets: A Cross Country Analysis. KICPA Journal, 2009:4, 28-38.
Books
- Walther, L., Skousen, C., (2010). Analytics for Managerial Decision Making - Budgeting and Decision Making. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Basics of Accounting & Information Processing - The Accounting Cycle. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Budgeting: Planning for Success - Budgeting and Decision Making. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Cost Analysis - Managerial and Cost Accounting. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Current Assets: Part I. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Current Assets: Part II. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Income Measurement & The Reporting Cycle - The Accounting Cycle. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Introduction to Managerial Accounting - Managerial and Cost Acounting. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Job Costing - Managerial and Cost Accounting. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Process and Activity Based Costing - Managerial and Cost Accounting. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Reporting Techniques - In Support of Managerial Decision Making. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Tools for Enterprise Performance Evaluation - Budgeting and Decision Making. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2009). Managerial and Cost Accounting. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2009). Budgeting and Decision Making. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2009). Liabilities and Equity. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2009). Using Accounting Information. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2009). Current Assets. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2009). Long-Term Assets. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2009). The Accounting Cycle. Ventus Publishing ApS. *
Book Chapters
- Skousen, C., Twedt, B.J, (2010). Fraud in Emerging Markets: A Cross Country Analysis. Corporate Fraud *
- Skousen, C., Smith, K.R, Wright, C.J, (2009). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99 . Advances in Financial Economics
Other
- Walther, L., Skousen, C., (2011). Budgeting and Decision Making Exercises I. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Budgeting and Decision Making Exercises II. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Budgeting and Decision Making Exercises III. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Budgeting and Decision Making Exercises IV. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Managerial and Cost Accounting Exercises I. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Managerial and Cost Accounting Exercises II. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Managerial and Cost Accounting Exercises III. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Managerial and Cost Accounting Exercises IV. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Liabilities and Equity Exercises I. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Liabilities and Equity Exercises II. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Liabilities and Equity Exercises III. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Using Accounting Information Exercises I. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Using Accounting Information Exercises II. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Long-Term Assets Exercises I. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Long-Term Assets Exercises II. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2011). Long-Term Assets Exercises III. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Current Assets Exercises I. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Current Assets Exercises II. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Current Assets Exercises III. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Current Assets Exercises IV. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Accounting Cycle Exercises I. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Accounting Cycle Exercises II. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Accounting Cycle Exercises III. Ventus Publishing ApS. *
- Walther, L., Skousen, C., (2010). Accounting Cycle Exercises IV. Ventus Publishing ApS. *
An asterisk (*) at the end of a publication indicates that it has not been peer-reviewed.
Teaching
ACCT 2010 - Financial Accounting Principles, Fall 2020
ACCT 2010 - Financial Accounting Principles, Fall 2019
ACCT 4900 - Independent Research and Readings, Fall 2019
ACCT 4900 - Independent Research and Readings, Summer 2019
ACCT 3310 - Strategic Cost Management, Spring 2019
ACCT 2010 - Financial Accounting Principles, Fall 2018
ACCT 6250 - Accounting Concepts, Research, and Cases, Spring 2018
ACCT 2020 - Managerial Accounting Principles, Fall 2017
ACCT 4250 - Accounting Internship, Summer 2017
ACCT 6300 - Advanced Accounting Internship, Summer 2017
ACCT 4900 - Independent Research and Readings, Summer 2017
ACCT 6250 - Accounting Concepts, Research, and Cases, Spring 2017
ACCT 4250 - Accounting Internship, Fall 2016
ACCT 6900 - Independent Reading and Research, Fall 2016
ACCT 4900 - Independent Research and Readings, Fall 2016
ACCT 2020 - Managerial Accounting Principles, Fall 2016
ACCT 4250 - Accounting Internship, Summer 2016
ACCT 3310 - Strategic Cost Management, Spring 2016
ACCT 6200 - Accounting for Complex and Multinational Businesses, Fall 2015
ACCT 4250 - Accounting Internship, Fall 2015
ACCT 2010 - Financial Accounting Principles, Spring 2015
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Spring 2015
ACCT 3310 - Strategic Cost Management, Spring 2015
ACCT 4700 - Seminar in Accounting, Summer 2014
ACCT 6010 - Financial and Managerial Accounting, Spring 2014
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Spring 2014
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Fall 2013
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Fall 2013
ACCT 3310 - Strategic Cost Management, Fall 2013
ACCT 6010 - Financial and Managerial Accounting, Summer 2013
ACCT 6010 - Financial and Managerial Accounting, Summer 2013
ACCT 3110 - Intermediate Financial Accounting and Reporting I, Spring 2013
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Spring 2013
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Fall 2012
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Fall 2012
ACCT 6010 - Financial and Managerial Accounting, Summer 2012
ACCT 6010 - Financial and Managerial Accounting, Summer 2012
ACCT 3110 - Intermediate Financial Accounting and Reporting I, Spring 2012
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Spring 2012
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Fall 2011
ACCT 3120 - Intermediate Financial Accounting and Reporting II, Fall 2011
ACCT 6010 - FINANC & MGRL ACCT, Summer 2011
ACCT 6010 - FINANC & MGRL ACCT, Spring 2011
ACCT 3110 - INTERM FIN ACCT RPT 1, Spring 2011
ACCT 3120 - INTERM FIN ACCT/RPT II, Spring 2011
ACCT 2010 - FINANCIAL ACCT PRINCIPLES, Fall 2010
ACCT 3120 - INTERM FIN ACCT/RPT II, Fall 2010
ACCT 6010 - FINANC & MGRL ACCT, Summer 2010
ACCT 3120 - INTERM FIN ACCT/RPT II, Summer 2010
ACCT 3120 - INTERM FIN ACCT/RPT II, Spring 2010
ACCT 2010 - SURVEY OF ACCT I, Spring 2010
ACCT 3120 - INTERM FIN ACCT/RPT II, Fall 2009
ACCT 2010 - SURVEY OF ACCT I, Fall 2009
ACCT 6010 - FINANC & MGRL ACCT, Summer 2009
BUS 4010 - ST:BUSINESS TOOLS/ENTREPRENUER, Summer 2009
ACCT 3120 - INTERM FIN ACCT/RPT II, Spring 2009
ACCT 3120 - INTERM FIN ACCT/RPT II, Spring 2009
ACCT 3120 - INTERM FIN ACCT/RPT II, Fall 2008
ACCT 2010 - SURVEY OF ACCT I, Fall 2008
ACCT 6010 - FINANC & MGRL ACCT, Summer 2008
BUS 3020 - INTERM ACCOUNTING II, Spring 2008
ACCT 3120 - INTERM FIN ACCT/RPT II, Spring 2008
ACCT 3120 - INTERM FIN ACCT/RPT II, Spring 2008
ACCT 3120 - Intermediate Financial Accounting and Reporting, Fall 2007