Mary Jane Lenard

Professor, School of Business (Accounting)

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121 Harris Hall
(919) 760-8488

Areas of Expertise

  • Auditing
  • Fraudulent Financial Reporting
  • Corporate Governance

Work Experience

Professional biography

Lenard joined Meredith College as an Associate Professor of Accounting in 2005. Prior to coming to Meredith, she was on the faculty of Barton College and UNC Greensboro. Before beginning her academic career, she was an Information Systems Auditor for The Goodyear Tire & Rubber Company in Akron, Ohio. Lenard’s research is centered on the analysis of corporate governance mechanisms and the effect on financial reporting and corporate performance. Her research has appeared in Decision Sciences, Managerial Auditing Journal, The Journal of Financial & Investigative Reporting, and The Journal of Emerging Technologies in Accounting.

Academic Credentials

Ph.D., Kent State University

MBA, University of Akron

B.S., Carnegie Mellon University

Professional Credentials

Certified Management Accountant

Certified Fraud Examiner


Laura Harrill Presidential Award, 2014

School of Business Scholar of the Year, 2008, 2013

Meredith College Instructional Technology Grant, 2012


Refereed Journal Articles

Lenard, M.J., Petruska, K.A., Alam, P., and Yu, B. (2016).  "Internal control weaknesses and evidence of real activities manipulation."  Advances in Accounting, incorporating Advances in International Accounting, Vol. 33, 47-58.

Lenard, M.J., Yu, B., York, E.A., and Wu, S. (2014).  "Impact of board gender diversity on firm risk," Managerial Finance, 40 (8).

Lenard, Mary Jane, Yu, Bing, and York, Anne (2013).  "Do Discretionary Accruals Help Distinguish Between Internal Control Weaknesses and Fraud?" International Business Research, Vol. 6, No. 12., 84-93.

Bing, Yu and Lenard, Mary Jane (2013). "The Effect of Client Importance and Auditor Tenure on Accounting Conservatism: Evidence from Chinese Companies." International Business Research, Vol. 6, No. 1, 176-186.

Lenard, M.J., Petruska, K., Alam, P., and Yu, B. (2012). "Indicators of audit fees and fraud classification: Impact of SOX." Managerial Auditing Journal, 27(5), 500-525.

Lenard, Mary Jane, and Yu, Bing (2012).  "Do earnings management and audit quality influence over-investment by Chinese companies?" International Journal of Economics and Finance, 4(2), 21-30.

Lenard, M. J., Wessels, S. & Khanlarian, C. (2010).  "Gender Differences in Attitudes Toward Computers and Performance in the Accounting Information Systems Class."  American Journal of Business Education, 3(2), 23-29.

Lenard, M. J., & Alam, P. (2009).  "An Historical Perspective on Fraud Detection:  From Bankruptcy Models to Most Effective Indicators of Fraud in Recent Incidents."  The Journal of Forensic and Investigative Accounting, 1(1), 1-27.

Lenard, M. J., Meonske, N., & Alam, P. (2008).  "Public Company Accounting Oversight Board (PCAOB) Inspections: Auditor Violations and Client Characteristics."  The Journal of Finance and Accountancy, 1(1), 1-11.

Lenard, Mary Jane, Ann L. Watkins, & Pervaiz Alam. (2007).  "Effective Use of Integrated Decision Making: An Advanced Technology Model for Evaluating Fraud in Service-Based Computer and Technology Firms. The Journal of Emerging Technologies in Accounting, 4 (1), 123-137.



Lenard, M. J. & Alam, P. (2009).  "Use of Discretionary Accruals  Models to Distinguish between Firms with Weak Internal Controls and Firms with Specific Types of Financial Reporting Fraud," in Proceedings of the 2009 Decision Sciences Institute Annual Meeting. New Orleans, LA: Decision Sciences Institute.


Lenard, M.J., Yu, B., Work, E.A. and Wu, S. (2014, April). Impact of Board Gender Diversity on Bank Risk.  Paper presented at the Eastern Finance Association Meeting, Pittsburhg, PA.

Lenard, M.J., Yu, B., York, E.A. and Wu, S. (2014, March).  Impact of Audit Committee Gender Diversity on Bank Risk.  Paper presented at the Southwest American Accounting Association Meeting, Dallas, TX.

Lenard, Mary Jane, Petruska, Karin, Alam, P., & Yu, B. (2013, May).  Internal Control Weaknesses and Evidence of Real Earnings Management. Paper presented at the Ohio Regional meeting of the America Accounting Association, Sandusky, OH.

Lenard, Mary Jane, Petruska, Karin, Alam, P. & Yu, B. (2012, August).  Internal Control Weaknesses and Evidence of Real Earnings Management. Paper presented at the American Accounting Association Annual Meeting, Washington, DC.

Lenard, M. J., & Yu, B. (2011, July). Does Earnings Management Result in Over-Investment by Chinese Companies? Paper presented at the Financial Reporting and Business Communication 15th annual conference, Bristol, UK.

Lenard, M. J., & Yu, B. (2011, June). The Influence of Audit Quality on Financial Performance in the Chinese Stock Market. Paper presented at the Journal of International Accounting Research Conference, Xiamen, China.

Lenard, M. J. & Alam, P. (2009, November). Discretionary Accruals Models to Distinguish Between Firms with Weak Internal Controls and Firms with Financial Reporting Fraud. Paper presented at the Decision Sciences Institute Annual Meeting, New Orleans, LA.

Lenard, M. J. and Alam, P. (2008, August). Use of Historical and Current Data in the Examination of Fraud Detection Models. Paper presented at the annual meeting of the American Accounting Association, Anaheim, CA.

Lenard, M. J., Alam, P., & Pearson, M. (2008, July). An Investigation of Adverse Internal Control Reports and Changes in Discretionary Accruals. Paper presented at the annual conference of the Accounting and Finance Assocation of Australia and New Zealand, Sydney, Australia.

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