²ÝÁñÉçÇø

Professor, Accounting
Chair, Accounting Department 
Founder and Director, PhD in Accounting Program
Founder and Director, Nonprofit Leadership Program
Founder and Faculty Liaison, Kania School of Management High School Scholars Program
Founder and Former Director, MAcc Program                                                                                                              Faculty Senate Representative to Board of Trustees
Faculty Liaison to the University Planning Committee
Faculty Representative to Strategic Financial Planning Committee
Faculty Representative to Enrollment Committee
Former Faculty Senate Executive Committee and Chair Shared Governance and Leadership 
Former Founder and Director, Master of Accountancy Program
Former Faculty Senate President
Former Faculty Senate Academic Support Chair
Former Faculty Senate Representative to the University Governance Council
The ²ÝÁñÉçÇø, Kania School of Management

Dr. Boyle has over 35 years of experience in industry and higher education. At the ²ÝÁñÉçÇø, Dr. Boyle is a Professor, Department Chair, Founder of the Master of Accountancy program, and Founder and Director of the Ph.D. in Accounting, Nonprofit Leadership, and Business High School Scholars programs. He has served in executive roles in startup, middle market, and Fortune 500 companies, where he has held the positions of Board Chair, Chief Executive Officer, President, Chief Operations Officer, and Chief Financial Officer. Dr. Boyle served as Faculty Senate President and on the Faculty Senate Executive Committee (six consecutive years) at the ²ÝÁñÉçÇø. He also served on numerous university and college-level committees. Dr. Boyle is an expert witness for business valuation and fraud cases outside academia. He also serves as the Board Chair for Allied Services Healthcare System (three consecutive terms) and has been an active board member on various committees for the past 12 years. Last, Dr. Boyle is the Founder and Board President of a nonprofit 501(c)(3) that established and manages a Youth Community Center in West ²ÝÁñÉçÇø and serves as the Head Junior High Wrestling Coach for West ²ÝÁñÉçÇø.

An internationally award-winning researcher and teacher, Dr. Boyle is ranked No. 1 nationally for publication productivity in peer-reviewed practice journals and No. 6 in the world for accounting education research productivity (BYU 6-year rankings). His research and teaching focus is on business ethics, fraud behavior, and governance. He was selected as the IMA Research Foundation Distinguished Scholar in 2022, awarded the Outstanding Accounting Educator of the Year Award from the Pennsylvania Institute of Certified Public Accountants in 2015, and an Outstanding Lecturer Award from the Cultural Mission of the Royal Embassy of Saudi Arabia in 2012. At ²ÝÁñÉçÇø, Dr. Boyle earned Provost Excellence Awards for University Service and Leadership in 2021, the Scholarship of Teaching in 2014 and Scholarly Publication in 2012, and the Faculty Senate's Excellence in Graduate Teaching Award in 2019. He was named the Kania School of Management's (KSOM) Alperin Teaching Fellow for 2015 - 2018 and received the KSOM Advisory Board's Award for Curriculum Innovation for 2017-2018. He received the KSOM Faculty Research Award for 2019 – 2020 and was twice recognized as the KSOM Teacher of the Year.

Doug holds a DBA (Doctorate in Business Administration) from Kennesaw State University with a concentration in Accounting, an MBA from Columbia University, and a BS in Accounting from the ²ÝÁñÉçÇø.  

Doug is a Certified Public Accountant, a Certified Management Accountant and Six Sigma Black Belt trained in operations. He has completed ongoing Executive Programs at Harvard Business School, Stanford University, the University of Pennsylvania, The Center for Creative Leadership and the Chopra Center in operations, human resources, strategy, leadership, and wellness, respectively. Doug has completed the Association to Advance Collegiate Schools of Business (AACSB) Bridge Program where he obtained the designation of a professionally qualified faculty member in finance, accounting and management.

Doug was admitted into the Young Presidents’ Organization (YPO) in 2004. He is a member of the Woodstock Business Conference, the Institute of Management Accountants, the Pennsylvania Institute of Certified Public Accountants, and the Association of Certified Fraud Examiners.

Education/Professional Experience

• B.S. (Accounting), ²ÝÁñÉçÇø, 1988
• MBA Columbia University, 2000
• DBA (Major Area: Accounting and Behavior Research), Kennesaw State University
• Over 25 years of professional experience in executive and board roles holding the titles of Chief Executive Officer,
• President, Chief Operations Officer, Chief Financial Officer, Board Chair and Audit Committee Chair.
• Selected positions include: Chief Executive Officer, Diamond Glass Companies; Chief Financial Office, Doylestown Hospital and Healthcare System; National Vice President of Revenue Services Operations, Quest Diagnostics Incorporated; Chief Financial Officer, MediMax Incorporated. Board Chair Allied Services Health System; Board Chair Allied Services Skilled Nursing Division; Audit Committee Chair, GeneLink Biosciences Incorporated; Board Member Chiliad Incorporated; Board Member Komen of NE PA.

Select Teaching/ Service Awards

• ²ÝÁñÉçÇø, Provost’s Excellence for University Service and Leadership (2021)
• ²ÝÁñÉçÇø, Kania School of Management Innovation in Curriculum Award (2017 – 2018)
• ²ÝÁñÉçÇø, Kania School of Management Alperin Teaching Fellow Award (2015 – 2018)
• The Pennsylvania Institute of Certified Public Accountants Outstanding Educator of the Year award (2015)
• ²ÝÁñÉçÇø, Provost’s Excellence in the Scholarship of Teaching and Learning (2014)
• Outstanding Lecturer Award, Cultural Mission of the Royal Embassy of Saudi Arabia (2012)
• ²ÝÁñÉçÇø, Kania School of Management Teacher of the Year Award (2011 – 2012 and 2009 – 2010)
• ²ÝÁñÉçÇø Provost’s Excellence in Scholarly Publication Award (2012)
• The Institute of Internal Auditors Michael J. Barrett Doctoral Dissertation Award (2011)
• Kennesaw State University DBA Excellence in Research Award (2010)

 Select Research Awards/Recognitions: 

• Ranked No. 6 internationally for accounting education research productivity (BYU 6-year rankings).
• Ranked internationally for accounting experimental, audit, and all research methods productivity in leading academic journals (BYU ranking).
• Recognized as No. 1 nationally for publication productivity in peer-reviewed practice journals.
• Institute of Management Accountants Research Foundation Distinguished Scholar (2022).
• Eight Institute of Management Accountants Lybrand Competition Medals: two gold (2019, 2016), four silver (2023, 2021, 2020, 2015), and two bronze (2020, 2014).
• Eight Institute of Management Accountants Lybrand Competition Certificates of Merit (2022, 2021 (2), 2020, 2017 (2), 2016, and 2013.
• Kania School of Management Faculty Award for Excellence in Scholarship (2020).
• Institute of Management Accountants Curtis C. Verschoor Ethics Article of the Year Award, “The Value of Trust to Financial Professionals and Their Organizations,” (2020).
• ²ÝÁñÉçÇø Provost’s Excellence in Scholarly Publication Award (2012).
• The Institute of Internal Auditors Michael J. Barrett Doctoral Dissertation Award (2011).
• Kennesaw State University DBA Excellence in Research Award (2010).
• Twelve Best Presentation Awards at International Academic Conferences (Orlando, Florida (2020), Las Vegas, Nevada (2019), New York, New York (2019), Dublin, Ireland (2019), Denver, Colorado (2019), New York, New York (2018), Barcelona, Spain, (2017), San Diego, California (2017), San Juan, Puerto Rico, (2015), London, United Kingdom, (2015), London, United Kingdom, (2015), San Antonia, Texas, (2014)).
• Institute of Management Accountants Research Grant (2015). “The Importance of Various Types of Communication Skills at Different Career Levels in Accounting.”
• PricewaterhouseCoopers Inquires Research Grant Award (2012). “An Empirical Study into the Importance, Characteristics, Channels, and Content of Communication Skills within Public Accounting.”
• Institute of Management Accountants Research Grant (2010). “Understanding the Perceptions of Accounting Practitioners: Teaching, Research, and Careers in Academia.”
• Institute of Internal Auditors Research Grant (2010). “The Effect of Internal Audit Report Types and Reporting Relationship on Internal Auditors’ Judgments.”
• ²ÝÁñÉçÇø Internal Research Grant (2009). “An Empirical Investigation of the Characteristics, Perceived Interests, Benefits and Barriers in Transitioning from a Professional Accounting Career into Accounting Academia.” 

Publications

• Kogan, G., Kolin, J., Stampone, A., and Boyle, D.M. (2023). RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers. Accounting Horizons, (Forthcoming).
• Gaydon, Daniel, and Boyle D.M. (2023). The Effects of Whistleblower Program Financial Incentives and Administration on Financial Managers’ Reporting Judgments. Journal of Forensic Accounting Research, (Forthcoming).
• Haylon, L.S., Boyle, D.M., and Krull, G.W. (2023). What Are We Looking For? Accounting Program Leaders’ Perceptions of the Assistant Professor Hiring Process. Issues in Accounting Education, (Forthcoming).
• Haylon, L.S., O’Hara, R., and Boyle, D.M. (2023). A Data Analytics Mindset with CRISP-DM. Strategic Finance, February 2023. IMA Lybrand Competition Silver Medal.
• O’Brian, P.E., Bakarich, K.M., and Boyle, D.M. (2023) A Critical Look at Gender and Emotional Intelligence of Finance Professionals. Management Accounting Quarterly, Winter 2023.
• Falgout, S., Hilderbrand, J.L., and Boyle, D.M. (2022). The SEC’s Enforcement Initiative. Strategic Finance, May 2022. IMA Certificate of Merit Award.
• Losi, H. J., Isaacson, E. V., & Boyle, D. M. (2022). Integrating data analytics into the accounting curriculum: Faculty perceptions and insights. Issues in Accounting Education, 37(4), 1.
• Losi, H.J., Boyle, D.M., Giambatista, R.C. (2022). The Effects of Client Machiavellian Traits and Fraud Motivation on Fraud Risk Assessments. Journal of Forensic Accounting Research, (2022) 7 (1): 115–132. Paper was awarded the Timothy Pearson Dissertation Award from the Forensic Accounting Section of the AAA.
• Gregorowicz, A., Gaydon, Daniel, and Boyle D.M. (2022). Truth Tellers. Internal Auditor, October 2022.
• Haylon, L.S., Bishop, C.C., Boyle, D.M., Hermanson, D.R. (2022). How to Defend Yourself Against Pressure to Act Unethically. Management Accounting Quarterly. Spring 2022.
• Lamb, L.B., Wright, J.C., Morlino, S.H., and Boyle, D.M. (2022). SEC Targets Earnings Management through New EPS Initiative. Strategic Finance, May 2022. IMA Certificate of Merit Award.
• Knight, M.E., Boyle, D.M., Eckroth, J.L., and Hermanson, D.R., (2022). S. Research-Focused Nontraditional Doctoral Accounting Programs: A Status Update. Journal of Accounting Education, Volume 58, 2022, 100763.
• Kogan, G., Myers, N.E., Gaydon, D., and Boyle, D.M. (2021). Advancing Digital Transformation. Strategic Finance, December 2021. IMA Certificate of Merit Award.
• Kogan, G., Myers, N.E., Gaydon, D., and Boyle, D.M. (2021). Adding Value by Leading Governance for Analytics and Automation. Internal Auditor, October 2021.
• Boyle, D. M., and D. R. Hermanson. (2020). Research Initiatives in Accounting Education: Developing and Utilizing Faculty. Issues in Accounting Education, 35(4), 75.
• Fulmore, A.L., Boyle, D.M., and Mahoney, D.P. (2020). Valuable Credential Opportunities for Contemporary Accounting Professionals. The CPA Journal, September 2020.
• Stampone, A.L., Boyle, D.M., Hermanson, D.M. (2020). An Analysis of the IMA’s Lybrand Awards: 2010 – 2019. Management Accounting Quarterly. Summer 2020.
• Parker, R.D., Boyle, D.M., and Carpenter, B.W. (2020). Do Dark Triad Personalities Lurk in Your Company? Strategic Finance, June 2020.
• Li, R., Gaydon, D.J., and Boyle, D.M. (2020). Occupational Fraud Trends and Implications. Internal Auditing, May/June 2020.
• Oppong, A.A., Gaydon, D.J., and Boyle, D.M. (2020). Managing Reputational and Financial Risks Through Internal Whistleblower Programs. Management Accounting Quarterly, Spring 2020.
• Boyle, D. M., J. F. Boyle, and D. R. Hermanson. (2020). How to Publish in Peer-Reviewed Practitioner Accounting Journals. Issues in Accounting Education 2020;35(2):19-30.
• Boyle, D. M., J. F. Boyle, and D. R. Hermanson. (2020). The Intersection of Academia and Practice: Publishing in Leading U.S. Accounting Organizations’ Journals. Issues in Accounting Education. 2020;35(2):1-17.
• Hilderbrand, J.L., Stampone, A.L., Boyle, D.M. (2020). Creating Sustainable Stakeholder Value. Internal Auditing, March/April 2020.
• Boyle, D.M., Hermanson, D.R., and Krull G.W. (2020). How Research-Focused Doctoral Programs Can Enhance Business Education. AACSB BizEd, April 2020.
• Marcy, A., Boyle, D.M., Boyle, J.F., and Mahoney D.M., (2020) The Value of Trust to Financial Professionals and Their Organizations. Strategic Finance, March 2020. IMA Curtis C. Verschoor Ethics Article of the Year.
• Sunday, J.W., Gaydon, D.J., and Boyle, D.M. (2020). SEC Enforcement: Doing More With Less. Internal Auditing, January/February 2020.
• O’Brien, P.A., Boyle, D.M. (2019). Do You Have Emotional Intelligence? Strategic Finance, June 2019. IMA Certificate of Merit Award.
• Gaydon, D.J., Boyle, D.M. (2019). SEC Whistleblower Program Expands. Strategic Finance, November 2019. IMA Lybrand Competition Silver Medal.
• Chacko, J., Boyle, D.M. (2019). Addressing the Talent Management Challenge in Internal Auditing. Internal Auditing, January/February 2019.
• Burke, J., Boyle, D.M., and Mahoney, D.P. (2019). Goodwill Accounting: The Matter of Serial Non-Impairment. Management Accounting Quarterly, Spring 2019. IMA Lybrand Competition Bronze Medal.
• Isaacson, E.V., Losi, H.J., and Boyle, D.M., (2019). Areas of Deficiency. Internal Auditor, June 2019.
• Gallagher, C.G., and Zielinski, K.L., and Boyle, D.M., (2019). The More You Say. Internal Auditor, April 2019.
• Boyle, D.M., Boyle, J.F., Carpenter, B.W., and Mahoney, D.P. (2019). Leadership Skills at Every Career Level. Strategic Finance, April 2019.
• Boyle, J.F., Boyle, D.M., and Lenns, C.A. (2019). Corporate State Tax Next Operating Losses. Tax Advisor, February 2019.
• Gaydon, D.J. and Boyle, D.M. (2018). Penalizing Corruption. Internal Auditor, December 2018.
• Boyle, D.M., Boyle, J.F., and Mahoney, D.P. (2018). Beyond Internal Controls: The Need for Behavioral Assessment and Modification in Fraud Mitigation Efforts. Management Accounting Quarterly, Fall 2018. IMA Lybrand Competition Gold Medal Article of the Year.
• Boyle, D.M., DeZoort, T.F., Hermanson, D.R., and Wolfe, D.T. (2018). Improving Fraud Risk Management with an Enhanced Fraud Triangle. Fraud Magazine. March/April 2018. 
• Boyle, D.M., Carpenter, B.W., and Mahoney, D.P. (2017). Developing the Communication Skills Required for Sustainable Career Success. Management Accounting Quarterly, Fall 2017. 
• Boyle, D.M., Boyle, J.F., and Carpenter, B.W. (2016). Accounting Student Academic Dishonesty: What Accounting Faculty and Administrators Believe. The Accounting Educators’ Journal. Volume Special Edition 2016; 39-61. 
• Boyle, D.M., Boyle, J.F., and Carpenter, B.W. (2016). SEC Supercharges Whistleblower Program. Strategic Finance, March 2016. IMA Certificate of Merit.
• Bishop, C., Boyle, D.M., Carpenter, B.W. and Hermanson, D.R. (2016). Transitioning into Academia: A New Pathway for Practitioners. Journal of Accountancy. March 2016.
• Boyle, D.M., Carpenter, B.W., Luciani, N., and Mahoney, D.P. (2016). Goodwill Impairment Adequacy: Perspectives of Public Accounting Professionals. Management Accounting Quarterly, Winter 2016. IMA Certificate of Merit. 
• Boyle, D.M., Boyle, J.F., Carpenter, B.W., and Mahoney, D.P. (2015). The Continuing Saga of Goodwill Accounting. Management Accounting Quarterly, Fall 2015. IMA Lybrand Competition Gold Medal Article of the Year. 
• Boyle, D.M., Boyle, J.F., and Carpenter, B.W. (2015). Insights into the Accounting Quality Model: An Interview with Craig M. Lewis (Former SEC Chief Economist) and Implications for Practitioners. The CPA Journal, May 2015. 
• Boyle, D.M., DeZoort, T., and Hermanson, D. (2015). The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors’ Risk Judgments. Accounting Horizons, September 2015: 29(3):695-178.
• Boyle, D.M. and Carpenter B.W. (2015). Professional Skepticism: Insights from Recent Research for Auditors of Financial Statements. The CPA Journal, March 2015.
• Boyle, D.M. and Mahoney, D.P. (2015). Implications of the Global Financial Crisis: Interagency Investigations and Enforcement Actions. The CPA Journal, April 2015. 
• Boyle, D.M., Carpenter, B.W., and Hermanson, D. (2015). The Accounting Faculty Shortage: Causes and Contemporary Solutions. Accounting Horizons29 (2), 245-264. 
• Boyle, D.M., DeZoort, T., and Hermanson, D. (2015). The Effect of Alternative Fraud Model Use on Auditors’ Fraud Risk Judgments. Journal of Accounting and Public Policy, June 2015.
• Boyle, D.M., Carpenter, B.W., Hermanson, D., and Mero N. (2015). Examining the Perceptions of Professionally Oriented Accounting Faculty. Journal of Accounting Education, March 2015; 33(1):1-15.
• Bishop, C., Boyle, D.B., DeZoort T., Hermanson. D. Iannarelli, J. and Sharma, D. (2014). An Examination of Non-Traditional Doctoral Education. The Pathways Commission (Jointly Sponsored by the AICPA and the AAA).
• Boyle, D.M., Boyle, J.F., and Mahoney, D.P. (2014). Avoiding Common Fraud Pitfalls: Learning Objectives for Consideration by Practitioners and Boards. Strategic Finance, February 2015. IMA Certificate of Merit.
• Boyle, D.M., Boyle, J.F., and Carpenter, B.W. (2015). The SEC’s Operation Broken Gate Initiative: Internal Audit’s Role as a 'Gatekeeper'. Internal Auditing,  January/February 2015.
• Boyle, D.M., Boyle, J.F., Carpenter, B.W., and Mahoney, D.P. (2015). Operation Broken Gate: The SEC Holding Gatekeepers Accountable. Strategic Finance, January 2015. IMA Lybrand Competition Silver Medal.
• Boyle, D.M., Boyle, J.F., and Carpenter, B.W. (2014). Meeting the Ever Evolving and Increasing Expectations of the Audit Committee. Internal Auditing, September/October 2014.
• Boyle, D.M., Mahoney, D.P., Carpenter, B.M., and Grambo, R.J. (2014). The Importance of Communication Skills at Different Career Levels. The CPA Journal, August 2014.
• Boyle, D.M., Boyle, J.F., and Carpenter B.W. (2014). Too Much Data and Not Enough Analysis: The Authors Respond. The CPA Journal, June 2014.  
• Boyle, D.M. and Rudy, J.A. (2014). The Volcker Rule: Accounting Treatment and Implications for Investments in Debt Securities. The CPA Journal, June 2014.
• Boyle, D.M. and Mahoney, D.P. (2014). The Increasing Relevance of GASB Statement No. 58. The CPA Journal, May 2014. 
• Boyle, D.M., Carpenter, B.W., and Mahoney, D.P. (2014). New Rules for Lessee Accounting: A Summary of the Lessee Provisions of Accounting Standards Update. Management Accounting Quarterly, Winter 2014. IMA Lybrand Competition Bronze Medal.
• Boyle, D.M., Boyle, J.B., and Carpenter, B.W. (2014). The SEC's Renewed Focus on Accounting Fraud: Insights and Implications for Practitioners. The CPA Journal, February 2014.
• Boyle, D.M., Boyle, J.F., and Mahoney, D.P. (2014). The Value-Added Significance of Continuous Assurance. Internal Auditing, January/February 2014.
• Boyle, J.F., and Boyle, D.M. (2013). The Role of Internal Audit in Enterprise Risk Management. Internal Auditing, July/August 2013.
• Boyle, J.F., Boyle, D.M., Hermanson, D. R., and Houston, R. (2013). An Analysis of Quality Control Defects Appearing in Smaller Firms’ Updated PCAOB Inspection Reports. The CPA Journal, June 2013.
• Boyle, D.M., Carpenter, B.W., Hermanson, D. R., and Mensah, M. (2013). Transitioning from practice to academia: Examining the interest of accountants.Management Accounting Quarterly, Fall 2013. 
• Boyle, D.M., Lawrence, R. and Mahoney, D.P. (2013). Navigating the Maze of Today’s Professional Credentials. The CPA Journal, June 2013.
• Boyle, D.M., Carpenter, B.W., Hermanson, D. R. and Mensah, M. (2013). The Accounting Doctorate Shortage: Opportunities for Practitioners. Strategic Finance, May 2013.
• Boyle, D.M., Boyle, J.F., and Mahoney, D.P. (2013). Ask Yourself the Right Questions Before Embarking on an Audit. The PICPA Journal, Spring 2013.
• Boyle, D.M., Carpenter, B.W., and Hermanson, D. R., Mensah, M. (2012). Understanding the Accounting Faculty Shortage: Perceptions of Practitioners. Institute of Management Accountants C-Suite Report, Summer, 1-14.
• Boyle, D.M., Hermanson, D.R., and Wilbanks, R.M. (2012). Financial Statement Fraud: Monitoring the C- Suite. Internal Auditing, Summer, 3-9.
• Boyle, D.M., Carpenter, B.W., and Mahoney, D.P. (2012). Goodwill Accounting: A Closer Examination of the Matter of Non-Impairments. Management Accounting Quarterly, Summer, 14(4), 10-19. IMA Certificate of Merit.
• Carpenter, B.W., Boyle, D.M., and Ren, Y. (2012). The Impending Demise of LIFO: History, Threats, Implications, and Potential Remedies. Journal of Applied Business Research, 28(4), 1-6.
• Carpenter, B.W., Bankert, J.P., and Boyle, D.M. (2012). The historical development of Dollar Value LIFO Method of Inventory Valuation. Journal of Business and Behavioral Sciences, 24(1), 34-48.
• Carpenter, B.W., and Boyle, D.M. (2012). Goodwill Impairment Testing: Revised FASB Standard and Respondent Comments. The PICPA Journal, Spring, 4-6.
• Boyle, D.M., Hermanson, D.R. and Wilkins, A. (2012). Corporate Governance: Preparing for the Expanding Role of the Internal Audit Function. Internal Auditing, March/April 13-19.
• Bishop, C., Boyle, Hermanson, D.R. and Clune, R. (2012). A Different Model for Doctoral Education in Accounting and Auditing: Student. Current Issues in Auditing, 6(1), 1-16.
• Boyle, D.M., Carpenter, B.W., and Hermanson, D. R. (2012). CEOs, CFOs, and accounting fraud. The CPA Journal, 82(1), 62-65.
• Boyle, D.M., Hermanson, D.R., and Wilkins, A. (2011). Ethics Audits: Implications for Internal Auditors. Internal Auditing, November/December 3-9. 
• Carpenter, B.W., and Boyle, D.M. (2011). Testing goodwill for impairment: An Optional Consideration of Qualitative Factors. The CPA Journal, 81(11), 36-39.
• Boyle, D.M., Hermanson, D.R. and Mensah, M. (2011). Addressing the Accounting and Auditing Faculty Shortage: Practitioners’ Perceptions of Academia. Current Issues in Auditing, 5(1), 70-85.