W. P. Carey School of Business
W. P. Carey School of Business

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Philip Reckers

Professional Advisory Board Professor
School of Accountancy

Office:BA 267B
Mailing Address:
Main Campus
PO BOX 873606
Tempe, AZ 85287-3606

Phone: 480-965-2283
Fax: 480-965-8392
Email: Philip.Reckers@asu.edu
Philip Reckers

View Vita

Job Title(s) Director, School of Accountancy

Education PhD University of Illinois

Research Areas Behavioral Auditing, Managerial and Tax

Academic Positions Held
Arizona State University: 2003-present. Previous appointments: University of Maryland

Career and Recent Professional Awards; 2013 Outstanding Auditing Educator Award, AAA Auditing Section;
Federation of Schools of Accountancy: Joseph A. Silvoso Lifetime Achievement Award, 2006; American Accounting Association, 2003 Innovation in Accounting Education Award

Professional Leadership; AAA Vice President 2007 - 2009; APLG Vice President 2001-2002, 2005 - 2009; FSA President 2001 - 2001.

Representative Publications

2014 Lessons Not Learned: Why Is There Still a Crisis-Level Shortage of Accounting PhDs? Accounting Horizons, with D. Plumlee, Volume 28, Issue 2, 313 - 330.

The Influence of Timeline and Perceived Strategy Strength on Balanced Scorecard Performance Evaluation Judgments, Journal of Management Accounting Research (JMAR), with Eric Johnson and Geoffrey Bartlett, Volume 26, Issue 1, 165 - 184.

2013 Timing in Accountability and Trust Relationships, Journal of Business Ethics (JBE), with Salvador Carmona and Rafa Donoso, Volume 112, Issue 3, 481 – 495.

Under Which Conditions are Whistleblowing “Best-Practices” Best? Auditing: A Journal of Theory and Practice (AUDITING), with K. Pany and Jian Zhang, Volume 32, Issue 3, 171 - 181.

2012 Measuring Accounting Professionals’ Support for Alternative Work Arrangements:  An Index of Organizational Culture Change, Behavioral Research in Accounting (BRIA), with E. Johnson and J. Lowe, Volume 24, Number 1, 2012.

An Examination of the Contribution of Dispositional Affect on Ethical Lapses, Journal of Business Ethics (JBE), Volume 111, Issue 2, 179-193 with D. Jordan Lowe.

Decomposition of Progressivity and Inequality Indices: Inferences from the US Federal Income Tax System, Journal of Accounting & Public Policy (JAPP), with G. Iyer, Volume 31, Issue 1,258 – 276.

The Effect of Auditor Reliance and Audit Source on Judicial Decision Making Evaluations, Journal of Accounting & Public Policy (JAPP), with Barb Arel and K. Pany, Volume 31, Issue 5,

Comparing the Top and the Bottom Income Earners: Distribution of Income and Taxes in the United States, Journal of Accounting & Public Policy (JAPP), with G. Iyer and P. Jimenez, Volume 31, Issue 2, 226 – 234.


ASU is a tier 1 research university and W. P. Carey is proud of its strong tradition of teaching and classroom excellence. Our students directly benefit from the research and theories our faculty brings into the classroom. Below is a list of courses being taught during the current semester by this faculty member. Click a course to view it in the ASU course catalog.

ACC 492 - Honors Directed Study
Independent study in which a student, under the supervision of a faculty member, conducts research or creative work that is expected to lead to an undergraduate honors thesis or creative project.

ACC 791 - Seminar
A small class emphasizing discussion, presentations by students, and written research papers.

ACC 799 - Dissertation
Supervised research focused on preparation of dissertation, including literature review, research, data collection and analysis, and writing.

W. P. Carey School of Business

400 E. Lemon St.
Tempe, AZ 85287