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Christopher Calvin

Associate Professor

Full-Time Faculty

School of Business Administration: Accounting

Contact

Email: Christopher Calvin
Phone: 937-229-4096
Miriam Hall 313
Curriculum Vitae: Read CV

Profile

Dr. Christopher Calvin is an Assistant Professor in the University of Dayton’s Department of Accounting. His research primarily examines audit quality and auditing regulation, with an emphasis on internal auditing and internal controls. His work has been published in Auditing: A Journal of Practice & Theory, Accounting Horizons, International Journal of Auditing, and Journal of International Financial Management & Accounting. Christopher has served as an ad hoc reviewer for Accounting Horizons and conferences hosted by the American Accounting Association. He currently serves on the Institute of Internal Auditors’ Committee of Research and Education Advisors. Prior to joining academia, Christopher delivered enterprise risk co-sourcing services for Deloitte.

Degrees

  • Doctor of Philosophy - Accounting, Duke University
  • Master of Science - Accounting, Louisiana State University
  • Bachelor of Science - Accounting, Louisiana State University

Licenses/Certifications

  • Certified Public Accountant (CPA), New York
  • Certified Internal Auditor (CIA)

Teaching Interests

  • Internal Auditing, Risk, and Controls
  • Financial Accounting
  • Accounting Theory and Research

Research Interests

  • Internal Audit Functions
  • Internal Control Environments
  • Auditing Standards and Regulation
  • External Audit Quality
  • Financial Reporting Quality

Selected Publications

  • Calvin, C.G. 2023. Where’s the risk? Material weakness detection in advance of financial misstatement discovery. Forthcoming in International Journal of Auditing.
  • Calvin, C.G., and M. Holt. 2023. The impact of domain-specific internal audit education on financial reporting quality and external audit efficiency. Accounting Horizons 37 (2): 47–65. https://doi.org/10.2308/HORIZONS-2020-105
  • Calvin, C.G. 2023. Building the talent pipeline. Internal Auditor April 2023. https://theiia.texterity.com/ia/april_2023/
  • Calvin, C.G. 2021. Adherence to the internal audit core principles and threats to internal audit function effectiveness. Auditing: A Journal of Practice and Theory 40 (4): 79–98. https://doi.org/10.2308/AJPT-19-072
  • Calvin, C.G., and D.L. Street. 2020. An analysis of Dow 30 global core indicator disclosures and environmental, social, and governance‐related ratings. Journal of International Financial Management & Accounting 31 (3): 323–349. https://doi.org/10.1111/jifm.12123