Wayne State University School of Business Administration

Cathleen L. Miller

Associate Professor of Accounting

catmillr@wayne.edu
(313) 577-6256

Academic Degrees

  • Ph.D. (Accounting), University of Kentucky, September, 1998    
  • M.A.S. (Accounting), Northern Illinois University, August, 1994
  • B.B.A. (Accounting), University of Michigan – Flint, May, 1985

Teaching Interests

  • Financial Accounting
  • Auditing

Research Interests

  • Behavioral, experimental auditing

Bio

I grew up in Michigan in a small town northeast of Flint.  My parents worked for General Motors on the assembly line.  I have one sister, who lives near Seattle, WA, and has 2 children – my brilliant nephew and beautiful niece.  I enjoy bowling and golf, country music, and watching football and baseball. I am a major cat lover, but dogs are OK too.  I knew I wanted to be a teacher from a very early age, but in 8th grade, I took a national accounting exam and won first place (and $100), so I knew then I wanted to be a CPA.  I’ve never regretted either career choice! 

Professional Experience & Certification

  • Coopers & Lybrand, Detroit, MI: 1985-1993

    Positions Included:
    Senior Audit Associate (1989-1993)
    Senior Associate – Employee Benefits Specialist (1985-1989)

Publications & Presentations

Publications

  • Green, B.P., A. Reinstein, and C.L. Miller.  Plain Paper Statements: Did SSARS No. 8 Meet Its Purpose?  Advances in Public Interest Accounting, forthcoming.
  • Thornton, J., A. Reinstein, and C. L. Miller.  Self-Serving Bias, Respondent Knowledge, and Perceptions of Non-Audit Services' Impact on Auditor Independence.  Research on Professional Responsibility and Ethics in Accounting, 2008, Vol. 12, p. 173-202.
  • Reinstein, A. and C. L. Miller.  Accounting for the Purchase of Life Insurance Contracts.  The CPA Journal, September 2007, p. 28-34.
  • Reinstein, A., B. P. Green, and C. L. Miller.  Evidence of Perceived Quality of ‘Plain Paper Statements’.  Auditing:  A Journal of Practice & Theory, 2006, Vol. 25, No. 2, p. 85-94.
  • Miller, C. L., D. Fedor, and R. J. Ramsay.  Effects of Discussion of Audit Reviews on Auditors’ Motivation and Performance. Behavioral Research in Accounting, 2006, Vol. 18, p. 135-146.
  • Reinstein, A. and C. L. Miller.  The end is in FASB’s sights:  New FASB statements clarify accounting practices for debt extinguishment, severance costs, and pension disclosure.  hfm, Healthcare Financial Management Association, September 2004, Vol. 58, No. 9, p. 104-112.
  • Reinstein, A. and C. L. Miller.  New Auditors' Responsibilities For Detecting Fraud:  Some Implications For Real Estate Developers.  The Real Estate Review, Summer 2004, Vol. 33, No. 2, p. 34-36.
  • Mascha, M.F. and C.L. Miller.  Stop Email Snoops.  Journal of Accountancy, July 2002, p. 61-63.
  • Siegel, P.H., Reinstein, A., and C. L. Miller.  Mentoring and Organizational Justice Among Audit Professionals.  Journal of Accounting, Auditing, and Finance, Boston, Winter 2001, Vol. 16, No. 1, p. 1-25.

Conference Proceedings (Abstracts) and Presentations

  • Miller, C. L., P.H. Siegel, and A. Reinstein. Auditor and Non-Mentor Supervisor Relationships: Effects of Mentoring and Organizational Justice. Proceedings of the 2009 (Jan) American Accounting Association Auditing Section Midyear Conference. St. Petersburg, FL. (presented)
  • Mascha, M.F. and C.L. Miller. The Effects of Task Complexity and Skill on Over/Under-Estimation of Internal Control. Proceedings of the 2009 (Jan) American Accounting Association Auditing Section Midyear Conference. St. Petersburg, FL. (presented)
  • Green, B.P., A. Reinstein, and C.L. Miller. Examining the Expectations Gap for No-Assurance Services.  Proceedings of the 2009 (Jan) American Accounting Association Auditing Section Midyear Conference. St. Petersburg, FL. (presented)
  • Miller, C. L., P.H. Siegel, and A. Reinstein. Auditor and Non-Mentor Supervisor Relationships: Effects of Mentoring and Organizational Justice. Proceedings of the 2008 (Aug) American Accounting Association Annual Meeting. Anaheim, CA. (presented)
  • Green, B. P., A. Reinstein, and C. L. Miller.  Plain Paper Statements:  Did SSARS No. 8 Meet Its Purpose?  Proceedings of the 2007 (Aug.) American Accounting Association Annual Meeting.  Chicago, IL.  (presented)
  • Mascha, M. F. and C. L. Miller.  The Effects of Task Complexity and Skill on Decision Accuracy: A Test of Bonner’s Theory.  Proceedings of the 2007 (Aug.) American Accounting Association Annual Meeting.  Chicago, IL.  (presented)
  • Thornton, J., A. Reinstein, and C. L. Miller.  Self-Serving Bias, Respondent Knowledge, and the ‘Non-Audit Services Expectation Gap’.  Proceedings of the 2006 (Aug.) American Accounting Association Annual Meeting.  Washington, D.C. (presented)
  • Reinstein, A., B. P. Green, and C. L. Miller.  Identifying Perceptions in the Quality and Purpose of SSARS No. 8 “Plain Paper Statements”.  Proceedings of the 2005 (Aug.) American Accounting Association Annual Meeting.  San Francisco, CA. (presented)
  • Thornton, J., A. Reinstein, and C. L. Miller.  The Effect of Non-Audit Services on Perceived Auditor Independence.  Proceedings of the 2004 (Apr.) American Accounting Association Western Regional Meeting.  Newport Beach, CA. (presented)
  • Miller, C. L.   Attitude Toward Client Effects on Auditor Judgments under Conditions of Time Pressure and Accountability (from dissertation). Proceedings of the 2003 (Apr.) American Accounting Association Midwest Regional Meeting.  St. Louis, MO. (presented)
  • Miller, C. L., P. H. Siegel, and A. Reinstein.  Mentoring Functions and Organizational Justice:  Effects on Auditor-Supervisor Relationships.  Proceedings of the 2002 (Oct.) American Accounting Association Accounting, Behavior, and Organizations Research Conference.  Dallas, TX. (presented)
  • Mascha, M. F. and C. L. Miller. The Effect of Task Complexity and a Decision Aid on Decision Accuracy, Consensus, and Efficiency.  Proceedings of the 2001 (Apr.) American Accounting Association Midwest Regional Meeting.  St. Louis, MO. (presented)
  • Miller, C. L., D. Fedor, and R. J. Ramsay.  Effects of Verbal Discussion in Audit Workpaper Review on Staff Auditor’s Motivation and Performance.  Proceedings of the 2000 (Aug.) American Accounting Association Annual Meeting.  Philadelphia, PA. (presented)
  • Miller, C. L., D. Fedor, and R. J. Ramsay.  Effects of Verbal Discussion in Audit Workpaper Review on Staff Auditor’s Motivation and Performance.  Proceedings of the 2000 (Jan.) American Accounting Association Auditing Section Midyear Conference.  Newport Beach, CA. (presented)
  • Miller, C. L. Attitude Toward Client Effects on Auditor Judgments under Conditions of Time Pressure and Accountability (from dissertation). Proceedings of the 1999 (Apr.) American Accounting Association Ohio Regional Meeting.  Akron, OH. (presented)
  • Miller, C. L., P.H. Siegel, and A. Reinstein. Auditor and Non-Mentor Supervisor Relationships: Effects of Mentoring and Organizational Justice. Proceedings of the 2009 (Jan) American Accounting Association Auditing Section Midyear Conference. St. Petersburg, FL. (presented)
  • Mascha, M.F. and C.L. Miller. The Effects of Task Complexity and Skill on Over/Under-Estimation of Internal Control. Proceedings of the 2009 (Jan) American Accounting Association Auditing Section Midyear Conference. St. Petersburg, FL. (presented)
  • Green, B.P., A. Reinstein, and C.L. Miller. Examining the Expectations Gap for No-Assurance Services.  Proceedings of the 2009 (Jan) American Accounting Association Auditing Section Midyear Conference. St. Petersburg, FL. (presented)
  • Miller, C. L., P.H. Siegel, and A. Reinstein. Auditor and Non-Mentor Supervisor Relationships: Effects of Mentoring and Organizational Justice. Proceedings of the 2008 (Aug) American Accounting Association Annual Meeting. Anaheim, CA. (presented)
  • Green, B. P., A. Reinstein, and C. L. Miller.  Plain Paper Statements:  Did SSARS No. 8 Meet Its Purpose?  Proceedings of the 2007 (Aug.) American Accounting Association Annual Meeting.  Chicago, IL.  (presented)
  • Mascha, M. F. and C. L. Miller.  The Effects of Task Complexity and Skill on Decision Accuracy: A Test of Bonner’s Theory.  Proceedings of the 2007 (Aug.) American Accounting Association Annual Meeting.  Chicago, IL.  (presented)
  • Thornton, J., A. Reinstein, and C. L. Miller.  Self-Serving Bias, Respondent Knowledge, and the ‘Non-Audit Services Expectation Gap’.  Proceedings of the 2006 (Aug.) American Accounting Association Annual Meeting.  Washington, D.C. (presented)
  • Reinstein, A., B. P. Green, and C. L. Miller.  Identifying Perceptions in the Quality and Purpose of SSARS No. 8 “Plain Paper Statements”.  Proceedings of the 2005 (Aug.) American Accounting Association Annual Meeting.  San Francisco, CA. (presented)
  • Thornton, J., A. Reinstein, and C. L. Miller.  The Effect of Non-Audit Services on Perceived Auditor Independence.  Proceedings of the 2004 (Apr.) American Accounting Association Western Regional Meeting.  Newport Beach, CA. (presented)
  • Miller, C. L.   Attitude Toward Client Effects on Auditor Judgments under Conditions of Time Pressure and Accountability (from dissertation). Proceedings of the 2003 (Apr.) American Accounting Association Midwest Regional Meeting.  St. Louis, MO. (presented)
  • Miller, C. L., P. H. Siegel, and A. Reinstein.  Mentoring Functions and Organizational Justice:  Effects on Auditor-Supervisor Relationships.  Proceedings of the 2002 (Oct.) American Accounting Association Accounting, Behavior, and Organizations Research Conference.  Dallas, TX. (presented)
  • Mascha, M. F. and C. L. Miller. The Effect of Task Complexity and a Decision Aid on Decision Accuracy, Consensus, and Efficiency.  Proceedings of the 2001 (Apr.) American Accounting Association Midwest Regional Meeting.  St. Louis, MO. (presented)
  • Miller, C. L., D. Fedor, and R. J. Ramsay.  Effects of Verbal Discussion in Audit Workpaper Review on Staff Auditor’s Motivation and Performance.  Proceedings of the 2000 (Aug.) American Accounting Association Annual Meeting.  Philadelphia, PA. (presented)
  • Miller, C. L., D. Fedor, and R. J. Ramsay.  Effects of Verbal Discussion in Audit Workpaper Review on Staff Auditor’s Motivation and Performance.  Proceedings of the 2000 (Jan.) American Accounting Association Auditing Section Midyear Conference.  Newport Beach, CA. (presented)
  • Miller, C. L. Attitude Toward Client Effects on Auditor Judgments under Conditions of Time Pressure and Accountability (from dissertation). Proceedings of the 1999 (Apr.) American Accounting Association Ohio Regional Meeting.  Akron, OH. (presented)

Honors & Awards

  • 2006 Best Research Paper Award, American Accounting Association Western Regional Meeting
  • 2006 Beta Gamma Sigma Outstanding Service Award
  • 2005 Service Learning Course Development Funding Grant – University of Michigan-Flint
  • 2004 Michigan Road Scholar – University of Michigan
  • 2003 Distinguished Alumni Award (1st year) – Genesee High School
  • 2000 Faculty Development Pedagogical Grant - University of Michigan-Flint
  • 1999 Summer Pedagogical Fellowship Award – University of Michigan-Flint
  • 1999 American Accounting Association New Faculty Consortium Fellow
  • 1997 American Accounting Association Doctoral Consortium Fellow
  • 1997 Dissertation Research Grant – University of Kentucky
  • 1997 Dissertation Enhancement Award – University of Kentucky
  • 1997 MACPA Accountancy Foundation Loan/Grant
  • 1985 Maize and Blue Award – University of Michigan
  • 1985 Beta Alpha Psi
  • 1985 Beta Gamma Sigma

Professional Memberships

  • Certified Public Accountant (Michigan)
  • American Accounting Association (including Auditing Section and Accounting, Behavioral and Organizations Section)
  • American Institute of CPAs
  • Michigan Association of CPAs