Christopher Calvin

Associate Professor
Full-Time Faculty
School of Business Administration: Accounting

Christopher Calvin

Associate Professor
Full-Time Faculty
School of Business Administration: Accounting

Profile

Dr. Christopher Calvin has taught a variety of courses at the University of Dayton, including Introductory Financial Accounting, Accounting Information Systems, Accounting Research and Critical Thinking, and Internal Auditing. His research examines audit quality and auditing regulation, with an emphasis on internal auditing and internal controls. His work has been published in leading journals such as Auditing: A Journal of Practice & Theory, Accounting Horizons, and International Journal of Auditing.

Christopher has served as a member of the University of Dayton’s Academic Senate, Faculty Affairs Committee, Budget Education and Advisory Group, and Faculty Hearing Committee. He has also served as a member or chair of numerous department committees, as an ad hoc journal article reviewer, and as an academic conference submission reviewer and discussant. He has served on the Institute of Internal Auditors’ Committee of Research and Education Advisors and on the Dayton Public School’s Audit Committee. Prior to joining academia, Christopher delivered enterprise risk co-sourcing services for Deloitte in New York City.

Courses Taught

  • ACC 202 - Accounting Information for Business Decisions II
  • ACC 341 - Accounting Systems and Data Analytics
  • ACC 207 – Introduction to Financial Accounting
  • ACC 291 – EY Day One Ready
  • ACC 602A – Internal Auditing

Degrees

  • Duke University, PhD (Accounting), 2017
  • Louisiana State University, MS (Accounting), 2009
  • Louisiana State University, BS (Accounting), 2008

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

Recent Publications

  • Calvin, C.G., Holt, M., and Eulerich, M. 2024. Characteristics of Cybersecurity and IT Involvement by the IA Activity. International Journal of Accounting Information Systems 56 (2025): 100726. https://doi.org/10.1016/j.accinf.2025.100726
  • Calvin, C.G., and Eulerich, M. 2024. The Effects of Internal Audit’s Core Principles on Audit Characteristics. Journal of International Accounting Research 24 (2): 1–20. http://doi.org/10.2308/JIAR-2022-059
  • Calvin, C.G. 2024. Where’s the risk? Material weakness detection in advance of financial misstatement discovery. International Journal of Auditing 28 (2): 251-269. http://dx.doi.org/10.1111/ijau.12329
  • 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