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Darla Moore School of Business


Scott Vandervelde

Title: Academic Coordinator, Master of Accountancy Program
Department: School of Accounting
Darla Moore School of Business
Phone: 803-777-6075
Office: Darla Moore School of Business, Room 412
Resources: Curriculum Vitae [pdf]
Scott Vandervelde


Scott D. Vandervelde is a professor at the University of South Carolina as well as being the Dixon Hughes Goodman Faculty Fellow. He teaches Auditing 1, Auditing 2 and the Auditing Ph.D. seminar. His primary research interests are judgment and decision-making as it relates to auditing. He has published in Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, the International Journal of Accounting Information Systems, Behavioral Research in Accounting, Accounting Horizons, Current Issues in Auditing, and the Journal of Accounting and Public Policy. 

Vandervelde has served numerous times as an ad hoc reviewer for different journals and conferences, as well as being very active in the auditing section of the American Accounting Association. He was the co-chair for the 2011 AAA Midyear Auditing Section Meeting and co-vice chair for the 2010 meeting. Prior to earning a Ph.D. at the University of Iowa, Vandervelde spent three years as an auditor for Arthur Andersen. His students know that if they cannot find him in his office to start checking the local golf courses.

Research Interests

He has research interests in experimental auditing, judgment and decision-making.

Research Publications

"The Importance of Account Relations When Responding to Interim Evidence Results," Contemporary Accounting Research, 2006, Vol., 23(3): 789-821.

"Do Auditor Provided Non-Audit Services Improve Audit Effectiveness?" (with J.R. Joe), Contemporary Accounting Research, 2007, Vol. 24(2): 467-87.

"An empirical examination of CobiT as an internal control framework for information technology," (with B. Tuttle), International Journal of Accounting Information Systems, 2007, Vol. 8(4): 240-63.

"Auditors' Cross-sectional and Time Series Analysis of Account Relations in Identifying Financial Statement Misstatements," (with Y. Chen and R.A. Leitch), Auditing: A Journal of Practice & Theory, 2008, Vol. 27(2): 79-107.

"Investor Perceptions of an Auditor's Adverse Internal Control Opinion," (with T. Lopez and Y. Wu), The Journal of Accounting & Public Policy, 2009, Vol. 28(3): 231-250.

"Experimental Tests of Descriptive Theory of Auditee Risk Assessment," (with R.M. Tubbs, A. Schepanski, and W.F. Messier), Auditing: A Journal of Practice & Theory, 2009, Vol. 28(2): 145-169.

"Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing," (with A.A. Gramling and E. O'Donnell), Auditing: A Journal of Practice & Theory, 2010, Vol. 29(2): 175-188.

"The effects of prior auditor involvement & client pressure on proposed audit adjustments," (with R. Hatfield and S. Jackson), Behavioral Research in Accounting, 2011, Vol. 23(2): 117-130.

"An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting," (with A.A. Gramling and E. O'Donnell), Accounting Horizons, 2013, Vol. 27(2): 249-269.

"The Influence of Process Accountability and Accounting Standard Type on Auditor Usage of a Status Quo Heuristic," (with M.W. Messier, Jr. and L. Quick), Accounting, Organizations & Society, 2014, Vol. 39(1): 59-74.


Ph.D., University of Iowa, 2002
B.A., Hope College, 1992

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