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Matthew Holt

Associate Professor

Full-Time Faculty

School of Business Administration: Accounting

Contact

Email: Matthew Holt
Phone: 937-229-4605
Miriam Hall 417
Curriculum Vitae: Read CV

Profile

Dr. Matthew Holt is an Assistant 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; 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, and tinkering with computers.

Courses Taught

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

Degrees

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

Licenses/Certifications

  • CPA, Florida

Research Interests

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

Selected Publications

  • 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.