Mary Jane Lenard Associate Professor of Business With Meredith since 2005 Ph.D., Kent State University Office Location: Harris 121 Telephone Number: 919-760-8488 Fax Number: 919-760-8470 Email Address: lenardmj@meredith.edu
Teaching Interests: Auditing, Accounting Systems and Control, Cost Accounting, Advanced Technologies (Expert Systems, Neural Networks, XML, XBRL). Research Interests: Accounting Fraud, management accounting issues.

SCHOLARSHIP

Refereed Journal Articles :

Bing, Yu and Lenard, Mary Jane (2013). "The Effect of Client Importance and Auditor Tenure on Accounting Conservatism: Evidence
from Chinese Companies." International Business Research, Vol. 6, No. 1, 176-186.

Lenard, M.J., Petruska, K., Alam, P., and Yu, B. (2012). "Indicators of audit fees and fraud classification: Impact of SOX."
Managerial Auditing Journal, 27(5), 500-525.

Lenard, Mary Jane, and Yu, Bing (2012).  "Do earnings management and audit quality influence over-investment
by Chinese companies?" International Journal of Economics and Finance, 4(2), 21-30.

Lenard, M. J., Wessels, S. & Khanlarian, C. (2010).  "Gender Differences in Attitudes Toward Computers
and Performance in the Accounting Information Systems Class."  American Journal of Business Education,
3(2), 23-29.

Lenard, M. J., & Alam, P. (2009).  "An Historical Perspective on Fraud Detection:  From Bankruptcy
Models to Most Effective Indicators of Fraud in Recent Incidents."  The Journal of Forensic
and Investigative Accounting, 1(1), 1-27.

Lenard, M. J., Meonske, N., & Alam, P. (2008).  "Public Company Accounting Oversight Board (PCAOB)
Inspections: Auditor Violations and Client Characteristics."  The Journal of Finance and Accountancy,
1(1), 1-11. 

Lenard, Mary Jane, Ann L. Watkins, & Pervaiz Alam. (2007).  "Effective Use of Integrated Decision Making: 
An Advanced Technology Model for Evaluating Fraud in Service-Based Computer and Technology Firms.
The Journal of Emerging Technologies in Accounting, 4 (1), 123-137. 

Proceedings:

Lenard, M. J. & Alam, P. (2009).  "Use of Discretionary Accruals  Models to Distinguish between Firms
with Weak Internal Controls and Firms with Specific Types of Financial Reporting Fraud," in
Proceedings of the 2009 Decision Sciences Institute Annual Meeting.  New Orleans, LA: 
Decision Sciences Institute. 

 

Presentations:

Lenard, M. J., & Yu, B. (2011, July). Does Earnings Management Result in Over-Investment by Chinese Companies?
Paper presented at the Financial Reporting and Business Communication 15th annual conference, Bristol, UK.

Lenard, M. J., & Yu, B. (2011, June). The Influence of Audit Quality on Financial Performance in the
Chinese Stock Market. Paper presented at the Journal of International Accounting Research
Conference, Xiamen, China.

Lenard, M. J. & Alam, P. (2009, November).  Discretionary Accruals Models to Distinguish Between
Firms with Weak Internal Controls and Firms with Financial Reporting Fraud.  Paper presented
at the Decision Sciences Institute Annual Meeting, New Orleans, LA.

Lenard, M. J. and Alam, P. (2008, August). Use of Historical and Current Data in the Examination
of Fraud Detection Models. Paper presented at the annual meeting of the American Accounting
Association, Anaheim, CA.

Lenard, M. J., Alam, P., & Pearson, M. (2008, July).  An Investigation of Adverse Internal Control
Reports and Changes in Discretionary Accruals.  Paper presented at the annual conference
of the Accounting and Finance Assocation of Australia and New Zealand, Sydney, Australia.

Awards:

School of Business Scholar of the Year, 2008

 

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