Professor of Accounting

Durr-Fillauer Chair in Business Ethics

Culverhouse School of Accountancy

Todd DeZoort headshot

Research Interests


Ph.D., The University of Alabama
M.Acc., The University of Georgia
B.B.A., The University of Georgia


Dr. DeZoort joined The University of Alabama accounting faculty in 2001. His teaching interests involve auditing, governance, ethics, and fraud risk management at the undergraduate, masters, and doctoral levels. Dr. DeZoort has received numerous teaching awards, including the Association of Certified Fraud Examiners’ 2015 Global Educator of the Year Award. Dr. DeZoort has published over 60 articles in many top journals including Accounting, Organizations and SocietyContemporary Accounting ResearchAuditing: A Journal of Practice & TheoryJournal of Business EthicsJournal of Accounting LiteratureJournal of Accounting and Public Policy, and Behavioral Research in Accounting. He also has received numerous research grants from the American Institute of Certified Public Accountants, Center for Audit Quality, KPMG, The Institute of Internal Auditors, and the Risk Management Association. Dr. DeZoort has served as a member of the Association of Certified Fraud Examiners’ Higher Education Committee, the AICPA’s Reliability Task Force, the Academy for Ethics in Financial Reporting’s Advisory Council, the Enterprise Risk Management Initiative Research Fellows, and the National Corporate Governance Center Academic Fellows, where he co-authored the Center’s 21st Century Governance and Financial Reporting Principles for U.S. Public Companies. Dr. DeZoort is a Certified Fraud Examiner and Certified Corporate Director.

Selected Publications

DeZoort, T, Doxey, M., & T. Pollard. 2021. Auditor Use of Root Cause Analysis and its Effect on Professional Skepticism and Judgment in an Integrated Audit” forthcoming in Contemporary Accounting Research.

Bierstaker, J. & T. DeZoort. 2019. The Effects of Problem Severity and Plan Viability on Managers’ Going Concern Judgments. Journal of Accounting and Public Policy, 38(5): 1-12.

DeZoort, T., Holt, T., & J. Stanley. 2019. A Comparative Analysis of Investor and Auditor Materiality Judgments. Auditing: A Journal of Practice & Theory, 38(3): 149-166.

Rummell, J., DeZoort, T., and D. Hermanson. 2019. Audit Firm Rotation and Tenure Effects on Audit Committee Member Support in an Accounting Dispute. Accounting Horizons, 33(2): 25-41.

DeZoort, T., Pollard, T., & E. Schnee. 2018. A Study of Perceived Ethicality of Low Corporate Effective Tax Rates. Accounting Horizons, March: 87-104.

DeZoort, T. & P. Harrison. 2018. Understanding Auditors’ Sense of Responsibility for Detecting Fraud within Organizations. Journal of Business Ethics, 149(4): 857-874.

DeZoort, F. T., Wilkins, A., Justice, S. 2017. The Effect of Financial Reporting Framework on Lenders’ Assessments of SME Lending. Journal of Accounting and Public Policy. 36(4): 302-315.

Bishop, C., DeZoort, F. T., Hermanson, D. 2017. The Effect of CEO Social Influence Pressure and CFO Accounting Experience on CFO Reporting Decisions. Auditing: A Journal of Practice & Theory, 36(1), 21-41.

DeZoort, F. T., Taylor, M. 2016. A Public Interest View of Auditor Independence: Moving Towards Auditor Reliability When Considering and Promoting Audit Quality. Accounting and the Public Interest, 15(1), 53-63.

DeZoort, F. T., Boyle, D., Hermanson, D. 2015. The Effects of Alternative Fraud Model Use on Auditors’ Fraud Risk Judgments. Journal of Accounting and Public Policy, 34, 578-596.

Boyle, D., DeZoort, F. T., Hermanson, D. 2015. The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors’ Judgments. Accounting Horizons, 29(3), 695-718.

DeZoort, F. T., Holt, T., Taylor, M. 2012. Testing the Auditor Reliability Framework Using Lenders’ Judgments: Is Independence Really the Capstone of the Profession? Accounting, Organizations & Society, 37(8), 519-533.

DeZoort, F. T., Harrison, P., Schnee, E. J. 2012. Tax Professionals’ Perceived Responsibility for Fraud Detection: The Effects of Engagement Type and Audit Status. Accounting Horizons, 26(2), 289-306.

DeZoort, F. T., Bierstaker, J., Cohen, J., Hermanson, D. 2012. The Effect of Audit Committee Compensation, Fairness, and Responsibility on the Resolution of Accounting Disagreements. Auditing: A Journal of Practice & Theory, 31(2), 131-150.