Professor, Accounting


College of Business Administration


Accounting and Finance



Demergasso-Bava Hall DBH243

Ph.D. in Accounting, University of Oregon
M.S. in Accounting, California State University, Chico
B.S. in Accounting, University of Nevada, Reno

Financial Accounting, Intermediate Accounting, Auditing

Determinants of Audit Fees and Costs, Quality of Audits, Auditor Independence, Relationship between internal and external auditors

  • Johnson, L., Parker, S. (2017). The Development of Internal Auditing as a Profession in the U.S. during the Twentieth Century. Accounting Historians Journal, 44(2), 47-67.
  • Campbell, A., Lindsay, D., Johnson, L., Wagner, D. (2017). Closing the Loop: How Program Assessment Led to a Finance Co-Requisite. Western Journal of Human Resource Management, Fall 2017, 31-40.
  • Campbell, A., Johnson, L., Lindsay, D., Filling, S. (2017). Putting Ethics into the Business Curriculum: a Story of Program Improvement. Western Journal of Human Resource Management, Fall 2017, 41-48.
  • Johnson, L., O'Keefe, T. (2015). The Effect of Tenure on Auditor Realization Rates. Managerial Auditing Journal, 30(3), 206-225.

  • Certified Public Accountant (CPA), 1975
  • Certified Managerial Accountant (CMA), 1990

  • American Accounting Association
  • Institute of Management Accountants
  • American Institute of Certified Public Accountants
  • California Society of CPAs