Dennis M. Lopez, Ph.D., CPA

Associate Professor, Accounting

Dennis Lopez

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Bio

Dennis M. López is an associate professor of accounting at The University of Texas at San Antonio. He holds a Ph.D. degree in accounting from the University of Arkansas, an MBA degree from George Washington University and a B.B.A. from the University of Puerto Rico. Dr. López has taught principles of accounting, auditing and financial statement analysis. Before joining UTSA, he taught accounting at the University of Puerto Rico and also worked as an auditor for the Government Accountability Office (GAO) in Washington, DC.

Dr. López’ research focuses on audit quality, earnings management, and the role of workload compression on auditor performance and client portfolio management. He also has an interest in research investigating non-profit organizations and forensic accounting issues. He has published in top-tier accounting journals such as Auditing: A Journal of Practice and Theory, Journal of Accounting and Public Policy and Accounting Horizons.

Research Interests

  • Audit quality
  • Earnings management
  • Role of workload compression on auditor performance

Degrees

  • Ph.D. University of Arkansas
  • MBA The George Washington University
  • B.B.A. University of Puerto Rico

Publications

  • “Geographic Distance and Municipal Internal Control Reporting,” Advances in Accounting, Vol. 36, March 2017, pp. 40-49.
  • “The Effect of Workload Compression on Audit Quality,” with G.F. Peters, Auditing: A Journal of Practice and Theory, forthcoming.
  • “An Empirical Investigation of the Audit Market in the U.S. Healthcare Sector,” with X. Yuan and D. Forgione, Journal of Public Budgeting, Accounting and Financial Management, forthcoming.
  • “Circular A-133 Audit Quality of Nonprofit Healthcare Organizations,” with K. Rich and P.C. Smith, Journal of Public Budgeting, Accounting and Financial Management, 2012.
  • “Workload Compression and Busy Season Auditor Switching,” with G.F. Peters, Accounting Horizons, Vol. 25, No. 2, 2011, pp. 357-380.
  • “Internal Control Reporting Differences Among Public and Governmental Auditors: The Case of City and County Circular A-133 Audits,” with G.F. Peters, Journal of Accounting and Public Policy, Vol. 29, Issue 5, 2010, pp. 481-502.