Joshua Gunn
Associate Professor of Business Administration – Accounting


214 Mervis Hall

Google Scholar


Josh Gunn joined the Katz School faculty in 2014 after completing his Ph.D. at the University of Missouri–Columbia. He is a CPA (inactive) with eight years of professional experience as an audit manager with Deloitte & Touche. During his time as audit manager, Josh worked on audit engagements for a variety of public and private companies in the Louisville, KY, Cincinnati, OH, and Zurich, Switzerland offices.

Josh’s research focuses on various auditing and financial reporting topics and has been published in several leading accounting journals, including; The Accounting Review, Journal of Accounting & Economics, and Contemporary Accounting Research. He has been a member of the editorial board of The Accounting Review since July 2022 and a member of the editorial board of Auditing: A Journal of Practice & Theory since 2017.

Josh teaches financial accounting courses at the undergraduate and graduate levels and is a multi-time winner of the Katz Excellence in Teaching Award.

Courses Recently Taught

  • Intermediate Financial Reporting 2
  • Financial Accounting in Healthcare Organizations

Awards and Honors

  • Edward W. Kay and Mary Margaret Kay Endowment Award for Excellence in Undergraduate Accounting Teaching
  • Professor James Rossell Faculty Fellowship, 2018-2022
  • Outstanding Reviewer Award 2022, Auditing: A Journal of Practice and Theory
  • Katz School of Business Excellence in Teaching Award, 2017-2019, 2021
  • Katz School of Business Excellence in Research Award, 2018
  • “Best Conference Paper” at the 2013 AAA Auditing Section Midyear Conference
    • Awarded for “City-Level Human Capital and Audit Markets”
  • Invitation-Only RFP Research Grant (from an anonymous Big 4 firm)
  • Grant proposal co-authored with Jere R. Francis
  • AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow, 2013
  • Slusher Business Scholarship for Graduate International Studies, 2013
  • Earl R. Wilson Scholarship for Academic Excellence, 2012 & 2013
  • Outstanding Graduate Assistant Award, 2012

Professional Service and Activities

  • Certified Public Accountant (Kentucky, inactive)
  • Editorial Board, Auditing: A Journal of Practice & Theory, 2016-present
  • Editorial Board, The Accounting Review, 2021-present
  • Ad hoc reviewer: Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, Accounting Organizations & Society
  • Ad hoc reviewer, The Accounting Review
  • Ad hoc reviewer, Journal of Contemporary Accounting & Economics


  • PhD, Accountancy, University of Missouri
  • MBA, University of Dayton
  • BS, Accounting, University of Dayton

Recent Publications

Publications and Conditionally Accepted Articles

Gunn, J.L., C. Li, L. Liao, and S. Zhou. 2022. Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated vs. Non-integrated Audits. The Accounting Review forthcoming.

Fan, Y., J.L. Gunn, C. Li, and J. Shao. 2021 Financial reporting quality and auditor dismissal decisions at companies with common directors and common auditors, Contemporary Accounting Research forthcoming.

Docimo, W.M., J.L. Gunn, C. Li, and P.N. Michas. 2021. Do Component Auditors Harm Financial Reporting Quality? A Subsidiary-Level Analysis of Foreign Component Auditor Use. Contemporary Accounting Research 38(4), pp.3113-3145.

Beck, M.J., J.L. Gunn, and N. Hallman. 2019. The Geographic Decentralization of Audit Firms and Audit Quality. Journal of Accounting & Economics 68(1).

Gunn, J.L., B. Kawada, and P.N. Michas. 2019. Audit Market Concentration, Audit Fees, and Audit Quality: A Cross-Country Analysis of Complex Audit Clients. Journal of Accounting and Public Policy 38(6).

Gunn, J.L. and P.N. Michas. 2018. Auditor Multinational Expertise and Audit Quality. The Accounting Review 93(4), pp. 203-224.

Beck, M.J., J.R. Francis, and J.L. Gunn. 2018. Public Company Audits and City-Specific Labor Characteristics. Contemporary Accounting Research 35(1), pp. 394-433.
      Awarded “Best Conference Paper” at the 2013 AAA Auditing Section Midyear Conference

Gunn, J.L., I.K. Khurana, and S.E. Stein. 2018. Determinants and Consequences of Timely Asset Impairments During the Financial Crisis. Journal of Business Finance & Accounting 45(1-2), pp. 3-39.

Data and Code

Sample Generation code for Docimo et al. (2021)

DGLM Sample Generation Explanation Memo


DGLM_Sample Finalization

Academic Area


Personal Interests

Josh enjoys spending time with his wife and four kids. In his spare time, he enjoys running, college sports, and traveling.