The National Weather Service has issued a cold weather advisory until noon Saturday for wind chills as low as nine below zero. As cold weather persists, the University wants to remind our community about tips for protecting yourself, your residences and your property, plus dealing with winter weather. These will be posted on UD's emergency preparedness and response page, along with updates on weather alerts, event cancellations and building closures.

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Matthew Holt

Matthew Holt

Associate Professor and Chairperson, Department of Accounting
Full-Time Faculty
School of Business Administration: Accounting
Contact 937-229-4605 Email Matthew Holt

Matthew Holt

Associate Professor and Chairperson, Department of Accounting
Full-Time Faculty
School of Business Administration: Accounting

Profile

Dr. Matthew Holt is an Associate Professor in the Department of Accounting. His research primarily examines auditor expertise and the impact of technology on the accounting profession. His work has been published in Accounting Horizons, Journal of Information Systems, International Journal of Accounting Information Systems, and Journal of Emerging Technologies in Accounting. He has served as an ad hoc reviewer for Accounting Horizons; Journal of Information Systems; International Journal of Accounting Information Systems; Intelligent Systems in Accounting, Finance and Management; Journal of Accounting, Auditing, and Finance; Management Accounting Research; and Journal of International Accounting, Auditing, and Taxation.

Prior to entering academia, Matthew worked in assurance at two large public accounting firms. He is a classically trained chef who worked in various restaurants and provided catering for movie sets before his career in public accounting. When not working, he enjoys spending time with his family, traveling, reading, playing music and tinkering with computers.

Courses Taught

  • ACC 341 - Accounting Systems and Data Analytics
  • ACC 707/432 - Advanced Accounting Data Analytics
  • ACC 207 - Introduction to Financial Accounting
  • ACC 707 - Critical Thinking: Role and Purpose for Accounting Professionals

Research Interests

  • Auditor judgment and decision making; Auditor expertise
  • Impact of technology on the accounting profession
  • Cognitive science and human-machine collaboration

Degrees

  • University of Central Florida, PhD
  • Bentley University, MS in Accountancy (High Distinction)
  • University of Central Florida, BS in Accounting

Licenses/Certifications

  • CPA, Florida

Selected Publications

  • Holt, M., Lang, B. (2025). The Impact of Active Monitoring and Remote Work Arrangements on Potential Employees’ Engagement and Job Appeal: The Role of Trust. Journal of Information Systems 2025, Forthcoming
  • Calvin, C., Eulerich, M., and Holt, M. (2025). Characteristics of Cybersecurity and IT Involvement by the IA Activity. International Journal of Accounting Information Systems, 56, 100726
  • Sutton, S. G., Arnold, V., and Holt, M. (2023). An extension of the theory of technology dominance: Capturing the underlying causal complexity. International Journal of Accounting Information Systems, Forthcoming
  • Calvin, C., and Holt, M. (2023). The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency. Accounting Horizons 37(2), 47–65.
  • Holt, M., and Lang, B. (2021). GADGET: An Accounting Data Generator. Journal of Emerging Technologies in Accounting, 18(1), 113-129.Street, D. and Holt, M. (2020). General Electric Case Study on Practical Implementation of Core Indicators for Entity Reporting. UNCTAD ISAR Annual Review 2020
  • Sutton, S. G., V. Arnold, and M. Holt. (2018). How Much Automation Is Too Much? Keeping the Human Relevant in Knowledge Work. Journal of Emerging Technologies in Accounting 15(2): 15-25.
  • Holt, M., B. Lang and S. G. Sutton. (2017). Potential Employees’ Ethical Perceptions of Active Monitoring: The Dark Side of Data Analytics. Journal of Information Systems 31(2): 107-124.
  • Sutton, S. G.. M. Holt, and V. Arnold. (2016). “The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting. International Journal of Accounting Information Systems 22: 60-73.