Dr. Mary Jane Lenard
Associate Professor of Business
With Meredith since 2005
Ph.D., Kent State University
Office Location: Harris 121
Telephone Number: 919-760-8488
Fax Number: 919-760-8470
Email Address: lenardmj@meredith.edu
Teaching Interests: Auditing, Accounting Systems and Control, Cost Accounting, Advanced Technologies (Expert Systems, Neural Networks, XML, XBRL).
Research Interests: Accounting fraud, management accounting issues.
SCHOLARSHIP:
Refereed Journal Articles
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 Attitudues Toward Computers and Performance in 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, M.J., Watkins, A.L., & Alam, P. (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.
Proceedings
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 Science Institute.
Presentations
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., & 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. & 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.
Awards
School of Business Scholar of the Year, 2008