Areas of Expertise
Research: Audit production functions; audit quality; audit judgment and decision making; financial reporting;
Ph.D. Business Administration (Emphasis on Accounting), Oklahoma State University, December 1981.
MBA (Emphasis on Accounting), University of North Florida, December, 1975.
B.S. Economics, Jacksonville University, August 1971.
Timothy B. Bell, Ph.D., CPA, is the Coggin Distinguished Professor of Accounting at the University of North Florida (UNF). His research and teaching interests include auditing, corporate governance and financial accounting. Prior to joining the faculty at UNF in 2009, Tim was director, academic research at KPMG International’s Audit & Advisory Services Center where he directed and participated as a researcher in numerous programs involving auditing research and classroom case development. Tim has published over thirty articles in both scholarly and professional journals. He is co-editor of the AICPA monograph Auditing Practice, Research, and Education: A Productive Collaboration (1995) and co-author of the KPMG monographs Auditing Organizations Through a Strategic-Systems Lens (1997), Cases in Strategic-Systems Auditing (2002), and The 21st Century Public Company Audit (2005). Both the 1995 and 1997 monographs received the Joint AICPA/AAA Collaboration Award. In 2003, the 1995 monograph received the Notable Contribution to the Auditing Literature Award from the Auditing Section of the American Accounting Association. In 2005, Dr. Bell received the section’s Distinguished Service in Auditing Award and the Innovation in Auditing and Assurance Education Award. Tim was a member of the accounting faculty at the University of Texas at Austin from 1981 to 1987 and a member of IFAC’s International Accounting Education Standards Board (IAESB) from 2006 through 2008.
Best Paper Award, 2013 Accounting and Finance Association of Australia and New Zealand Conference, Perth, Australia.
Best Paper Award, 24th Asian-Pacific Conference on International Accounting Issues, Maui, Hawaii.
Distinguished Service in Auditing Award from the Auditing Section of the American Accounting Association, 2005.
Innovation in Auditing and Assurance Education Award from the Auditing Section of the American Accounting Association, 2005.
Notable Contributions to the Auditing Literature Award from the Auditing Section of the American Accounting Association, 2003, for the monograph Auditing Practice, Research, and Education: A Productive Collaboration (AICPA, 1995).
Joint AICPA/AAA Collaboration Award, 1998, for the AICPA monograph Auditing Practice, Research, and Education: A Productive Collaboration (AICPA, 1995).
Joint AICPA/AAA Collaboration Award, 1998, for Auditing Organizations Through a Strategic-Systems Lens (KPMG Peat Marwick LLP, 1997).
Elected President of the Auditing Section of the American Accounting Association and served for three years on the Section’s Executive Committee as Vice President-Academic (1997-1998), President (1998-1999) and Past President (1999-2000).
Audit Research Fellow, Peat Marwick Main & Co. for fiscal year ended June 30, 1988.
Arthur Andersen & Co. Alumni Faculty Fellowship, Summer 1984 through Spring 1987.
Peat Marwick Foundation Research Opportunities in Auditing Research Grant, July-October, 1986, for research on "Empirical Analysis of Audit Uncertainty Qualifications."
Quoted in Wall Street Journal article entitled “More Employers Focus on Ethics Training, Cottage Industry for Consultants Grows,” August 12, 1996.
Featured in Wall Street Journal article on the front page of the Market Section entitled “This Auditing Team Wants You to Create the Moral Organization,” January 19, 1996.
Publications & Presentations
Bell, T. B., Causholli, M. and Knechel, W. R. (2015) "Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality," Journal of Accounting Research, Vol. 53 No. 3: 461-507.
Bell, T. B. and Griffin, J. B. (2012) "Commentary on Auditing High-Uncertainty Fair Value Estimates," Auditing: A Journal of Practice and Theory, February: 147-155.
Bell, T. B. and McAllister, J. P. (2011) “Expanded Information in the Annual Report,” The CPA Journal, December: 12-13.
Bell, T. B. (2011) “Discussion of ‘An Investigation of the Association between Cultural Dimensions and Variations in Perceived Use of and Compliance with Internal Auditing Standards in Nineteen Countries’,” The International Journal of Accounting, December: 390-401.
Bell, T. B., Doogar, R. and Solomon, I. (2008) “Audit Labor Usage and Fees Under Business Risk Auditing,” Journal of Accounting Research, September: 729-760.