Joseph Brazel

Bio

Joseph Brazel is the Jenkins Distinguished Professor of Accounting and a University Faculty Scholar at North Carolina State University. He teaches undergraduate and graduate courses in auditing and assurance services. His research focuses on professional skepticism, fraud detection, data analytics, non-financial measures, investor and CFO responses to fraud red flags, fraud brainstorming, and judgment and decision-making in auditing.

He has published in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Accounting, Organizations and Society, Review of Accounting Studies, Auditing: A Journal of Practice & Theory, and the Journal of Business Ethics. Dr. Brazel is also a monthly contributor at Forbes.com. The Center for Audit Quality (CAQ), Foundation for Auditing Research (FAR), Association of Certified Fraud Examiners (ACFE) Research Institute, International Association for Accounting Education and Research, Institute for Fraud Prevention, Financial Industry Regulatory Authority (FINRA) Investor Education Foundation, Institute of Management Accountants, Institute of Internal Auditors, Ernst and Young, KMPG, and North Carolina State University have all supplied him with grants to support his research.

Dr. Brazel received the AAA/Deloitte Wildman Medal Award in 2014, presented annually to the publication judged to have made the most significant contribution to the advancement of the practice of accounting. He was engaged by the International Auditing and Assurance Standards Board (IAASB) from 2015-2016 to synthesize and present research related to professional skepticism. Dr. Brazel received the Notable Contribution to the Auditing Literature Award in 2018, which recognizes a published work of exceptional merit that makes a significant contribution to auditing or assurance research, education, or practice. In 2020, he was awarded the Best Paper Award from Behavioral Research in Accounting.

He also served on the research team for the American Institute of Certified Public Accountants’ (AICPA) Fraud and Going Concern Task Forces from 2022-2023. While he has presented his research to many academic audiences, Dr. Brazel has also presented his research on professional skepticism, data analytics, and fraud detection to the CAQ, FAR, Public Company Accounting Oversight Board, IAASB, Securities and Exchange Commission, ACFE, FINRA, the AICPA’s Auditing Standards Board, as well as to many practitioner audiences. He has served on the American Accounting Association’s Notable Contributions to the Accounting Literature Award Selection Committee, Competitive Manuscript Award Committee, COSO Task Force, as well as the AICPA’s Assurance Research Advisory Group and the CPA Exam’s Professional Skepticism Task Force. Prior to obtaining his Ph.D., Dr. Brazel was an audit manager with Deloitte.

Visit Joe Brazel’s Forbes.com Contributor page

Area(s) of Expertise

Fraud, Professional Skepticism, Audit, Assurace Services and Data Analytics