Natalia Mintchik

Natalia M. Mintchik CPA, CISA, Ph.D. (University of North Texas) is an Associate Professor of Accounting. She has published extensively in the leading academic and premier professional outlets, including Auditing: Journal of Practice and Theory, Journal of Business Ethics, Accounting Horizons, Journal of Management Accounting Research (forthcoming), Research in Accounting Regulation, Journal of Information Technology, CPA Journal, Current Issues in Auditing, and Strategic Finance. She is also a winner of the Best Case of the 2008 IMA Carl Menconi Ethics Case Writing Competition and the recipient of several research and service awards. She has served as the campus academic advocate for Information System Audit and Control Association and is currently a faculty liaison with the Institute of Management Accounting.

Ph D: University of North Texas Denton, TX, 2005 (Accounting)

5-year degree in economics from out of USA institution that is comparable to master degree according to evaluation experts: Moscow State University Moscow, Russia, 1993 (Economics)

Information System Outsourcing, Impact of Cultural Attributes on Audit Environment, Audit Regulation, Properties of the Analyst Forecast.

Published Abstracts

Boyle, Erik;Mintchik, Natalia;Warne, Rick Forgiveness or Betrayal? An Investigation Into Investors’ Reactions of CSR Firms Following an Announcement of an Accounting Misstatement .[Abstract]

Mintchik, Natalia;Anna Alon Institutional logics and multi-mode standardization: Evolution of accounting standards in Russia.

Mintchik, Natalia Potential rationalizations of fraud perpetrators: how insights from recent behavioral research can help to refine the fraud triangle? .[Abstract]

Mintchik, Natalia;Jennifer Riley; Slippery slope to fraud: the impact of organizational climate and co-workers ties on subjects’ fraud awareness.

Mintchik, Natalia;Shi, Linna; The intangibles and goodwill as the proxies for audit complexity in audit fee research.

Mintchik, Natalia Which personal beliefs and values make fraud justifications easier? Evidence from the World Value Survey.

Other Publications

Mintchik, Natalia; Riley, Jennifer (03-2019. ) Rationalizing Fraud: How Thinking Like a Crook Can Help Prevent Fraud .89 (3 ) , CPA Journal

Knechel, Robert; Mintchik, Natalia; Pevzner, Mikhail; Velury, Uma (02-2019. ) The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe. 38 (1 ) , Auditing: Journal of Practice and Theory.

Mintchik, Natalia; Knechel, Robert Which personal beliefs and values make fraud justifications easier? Evidence from the World Value Survey . Accounting Review

Christ, Margaret H; Mintchik, Natalia; Bierstaker, James; Chen, Long (2015. ) Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems .27 (2 ) , Journal fo Management Accounting Research

Moehrle, Stephen R; Mintchik, Natalia; Mohrman, Mary Beth; Reynolds-Moehrle, Jennifer; Vargus, Mark (2014. ) Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature. 26 (2 ) , Research in Accounting Regulation

Mintchik, Natalia; Wang, Ashley; Zhang, Gaiyan (2014. ) Institutional investor preferences for analyst forecast accuracy: which institutions care? .6 (1 ) , International Review of Accounting, Banking and Finance.

Pevzner, Michael; Demirkan, Sebahattin; Feng, Nancy Chun; Mintchik, Natalia; Sierra, Gregory (12-2013. ) Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by International Auditing and Assurance Standards Board. .7 (2 ) , Current Issues in Auditing.

Mintchik, Natalia; Pevzner, Michael; Sierra, Greg (12-2013. ) Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Re-proposed Auditing Standard on Related Parties. .7 (2 ) , Current Issues in Auditing

Bierstaker, James; Chen, Long; Christ, Margaret H; Ege, Matthew; Mintchik, Natalia (05-2013. ) Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced .32 (Supplement 1 ) , AUDITING: A Journal of Practice & Theory.

Davis, Shawn; King, Ron; Mintchik, Natalia (09-2012. ) Mandatory Disclosure of the Engagement Partner Identity: Potential Benefits and Unintended Consequences. 26 (3 ) , Accounting Horizons

Blaskovich, Jennifer; Mintchik, Natalia; (06-2011. ) Accounting Executives and IT Outsourcing Recommendations: An Experimental Study of the Effect of CIO Skills and Institutional Isomorphism. 26 (2 ) , Journal of Information Technology

Mintchik, Natalia; Blaskovich, Jennifer (2011. ) Information Technology Outsourcing: A Taxonomy of Prior Studies and Directions for Future Research. 25 (1 ) , Journal of Information Systems

Mintchik, Natalia (2009. ) The impact of SFAS No. 141 on earnings predictability of merging firms: Evidence from the initial year of implementation. 21 (2 ) , Research in Accounting Regulation

Mintchik, Natalia; Blaskovich, Jennifer (09-2009. ) Party of Three? A Source Credibility Perspective on the Use of Consultants for Internal Control Assessments .25 (5 ) , Journal of Applied Business Research

Mintchik, Natalia; Farmer, Tim (2009. ) Associations between Epistemological Beliefs and Moral Reasoning: Evidence from Accounting .84 (2 ) , Journal of Business Ethics

Mintchik, Natalia; (2007. ) Post-Sarbanes-Oxley Audit Planning: Perceptions of Internal Control Assessments and Other Institutional Considerations. 77 (10 ) , CPA Journal

UC European Strategy Committee Committee Member Type:University Level:University 08-2016 -04-2017

Department Head Search Committee (I have spent very significant amount of time reviewing candidates" dossiers, preparing information for more efficient discussions, scheduling the meetings and documenting their results, interviewing candidates at the national conference and then as the full day event, collecting the feedback from the faculty, documenting this feedback in a systematic manner, sharing this feedback with administration. ) Committee Chair Type:Departmental Service Level:Department 07-01-2017 -11-15-2018

Geis Chair Hiring Committee (Spend significant amount of time reviewing candidates" CV, discussing candidates" CV at the meetings, interviewing candidates (including interviews at the national conference), taking them to dinners, etc. ) Committee Member Type:Departmental Service Level:Department 08-15-2017 -12-15-2017

MS of Accounting Accreditation Committee for 2016-2017 (The major part of the time will be related to collect the measurements, necessary for AACSB assessments and reports in ACCT 8021 that I teach. ) Committee Member Type:Departmental Service Level:Department 08-2016 -04-2017

MS of Accounting Accreditation Committee (Participated in committee sessions and prepared the necessary requested materials necessary for accreditation ) Committee Member Type:Departmental Service Level:Department 08-15-2015 -04-30-2016

Accounting tenure-track faculty hiring committee (Spent approximately 5 hours per week on average during the Spring Semester (plus 10 hours in the Fall Semester) on reviewing applicants, attending the presentations, attending meeting, taking the candidates to lunch, etc. ) Committee Member Type:Departmental Service Level:Department 08-15-2015 -04-15-2016

Geis Chair Hiring Committee (Spend time reviewing candidates" vita, participating in discussions, attending presentations and taking the candidates for dinner ) Committee Member Type:Departmental Service Level:Department 08-15-2015 -04-15-2016

Lindner College RPT Committee (Reviewing 33 dossiers for promotions and re-appointments, discussing those dossiers at the meetings, preparing the first drafts of six of the letters from the Committee, revising/commenting on the drafts of the other drafts, prepared by other committee members, etc. ) Committee Member Type:University/College Service Level:University 08-15-2017 -04-20-2018

Lindner Research Excellence Committee Committee Member Type:University/College Service Level:University 08-2016 -04-2017

College Research Committee (Attended the meeting, reviewed the necessary materials, provided feedback on the distributed materials, attended the necessary events to promote awareness, etc. ) Committee Member Type:University/College Service Level:University 08-15-2015 -04-15-2016

Institute of Management Accounting (I was serving as a link between the Cincinnati Chapter of the Institute of Management Accounting and UC students. I was attending the meetings of the IMA chapter, invited IMA members in the classroom, consulted with the faculty and wrote the nomination letter for the IMA student of the year, attended IMA student night and facilitated the participation of UC students in this event, held in Xavier University (i.e., provided information, directions, parking passes). I also facilitated the whole day IMA chapter event on UC campus: Mr. Excel training. ) Campus Academic Advocate Type:Prof. Org. Level:Service to Professional Associations 08-15-2017 -05-30-2018

External Reviewer for the promotion (I was examining the evidence, reading the articles, and writing the external review recommendation for the tenure decision of Arno Forst from Texas Rio Grande Valley. ) External Reviewer for the tenure and promotion decision Type:Prof. Org. Level:Service to Professional Associations 04-20-2018 -Bad Format: 20180500

Academic Advocate for the Institute of Management Accountants Interaction with Industry Type:Prof. Org. Level:Service to Professional Associations 08-2016 -04-2017

The Ohio Council Scholarship review committee (Participated in the committee deliberations and provided the detailed feedback on 15+ scholarship applications for the Ohio Council Scholarship. ) Committee Member Type:Prof. Org. Level:Service to Professional Associations 04-01-2016 -04-30-2016

Institute of Management Accountants (Served as Academic Advocate for Institute of Management Accountants. Solicited information about scholarships and organized selection process of selecting IMA student of the year from University of Cincinnati. Attended meeting and helped to organize the IMA meeting on UC campus. ) Interaction with Industry Type:Prof. Org. Level:Service to Professional Associations 08-15-2015 -04-30-2016

08-15-2015 -08-15-2018: Member of American Accounting Association, International

08-15-2015 -04-30-2018: Member and Academic Advocate for the Information Systems and Control Association., International

08-15-2015 -04-30-2018: Member and Academic Advocate for the Institute of Management Accountants., International

MGT CONTROL SYS

COST ACCT

COST ACCT

MGT CONTROL SYS

MGTCONTROLSYS

COST ACCT

COST ACCT

MGT CONTROL SYS

MGT CONTROL SYS

AUDITING

Cost Accounting

Management Control Systems

Cost Accounting

Management Control Systems

Cost Accounting

Management Control Systems

Management Control Systems

COST ACCT

MGT CONTROL SYS

Accepted Contributions

Robert Knechel, Natalia Mintchik, Mikhail Pevzner, Uma Velury,  (Accepted). The effects of generalized trust and civic cooperation on the Big N presence and audit fees across the globe.. Auditing: Journal of Practice and Theory.,

Research in progress

Title:Forgiveness or Betrayal? An Investigation Into Investorsí Reactions of CSR Firms Following an Announcement of an Accounting Misstatement

Description:We investigate investor reactions to misstatements for firms that voluntarily provide corporate social responsibility reports (CSR). We rely upon Stereotype Content Theory and Betrayal Aversion Theory to predict that investor reactions to misstatements will differ based on the level of CSR performance (Average, High) and misstatement type (Unintentional, Intentional). We expect that high CSR firms are more likely to be forgiven for unintentional misstatements but are more likely to generate feelings of betrayal in investors for intentional misstatements. These feelings of betrayal are expected to decrease the likelihood of forgiveness for intentional misstatements. We conduct an experiment with non-professional investors recruited through Amazon's Mturk to test our hypotheses. Participants are asked to evaluate their desired investment relationship with a CSR reporting firm (either average or high) that reports a misstatement (either intentional or unintentional).

Status:On-Going

Research Type:Scholarly

Title:Which personal beliefs and values make fraud justifications easier? Evidence from the World Value Survey.


Status:On-Going

Research Type:Scholarly,

306 Carl H. Lindner Hall
Phone: 513-556-6321
Fax: 513-556-6278
mintchna@ucmail.uc.edu