Brian Nagle

Associate Professor of Accounting
Business
Accounting

931 Rockwell Hall
Phone: 412.396.6240
nagle@duq.edu

Education:

Dr. Nagle received his Ph.D. from Saint Louis University, M.S. from the State University of New York at Albany and B.B.A. from Siena College and holds a CPA certificate from the state of New York (inactive).
Biography

Brian Nagle is an Associate Professor of Accounting at Duquesne University's A.J. Palumbo School of Business Administration and John F. Donahue Graduate School of Business.  Dr. Nagle develops and teaches courses in external financial reporting, more specifically Intermediate Accounting I and II (undergraduate) and Advanced Financial Reporting (graduate).  He is a past recipient of the Palumbo‚óŹDonahue School of Business Outstanding Educator Award and Kurt Rethwisch Outstanding Teacher Award.       

Away from school, Dr. Nagle is an avid baseball fan (New York Mets), enjoys playing guitar and cooking.  In addition, he frequents The Big Easy as often as time permits.

Publications

Articles in Journals

Rau, S., Nagle, B., & Menk, K. B. (2019). CPA Exam Performance: The Effect of Graduate Education and Accounting Faculty Credentials. CPA Journal

Nagle, B. M., Menk, K. B., & Rau, S. E.,  (2018).  Which Accounting Program Characteristics Contribute to CPA Exam Success? A Study of Institutional Factors and Graduate Education. Journal of Accounting Education.

Menk, K. B., Nagle, B., & Coss, D. L.,  (2017).  The Disconnect between Tax Laws, Public Opinion, and Taxpayer Compliance: A Study of the Taxation of Gambling Winnings. International Journal of Critical Accounting.

Nagle, B., Williams, V., Rau, S., Kollar, R., Yurko, A., et al. (2015). How one accounting department is preparing students for the updated CPA exam. Extra Credit, The Newsletter for Accounting Educators.  

Nagle, B. M., Wasieleski, D. M., & Rau, S. (2012).  The Impact of Ethical Tools on Aggressiveness in Financial Reporting. Business and Society Review, 117 (4), 477-513.  

Nagle, B. M. & Rau, S. E. (2010).  The Role of Deterrence and Retribution in Restoring Investor Confidence. Journal of Accounting, Ethics & Public Policy, 11 (4), 551-578.  

Nagle, B.M. & Green, S. L. (2009).  Implementing an Accounting Honors Program: One School's Response to the Changing Landscape of Accounting Education. Journal of Learning in Higher Education, 5 (2), 23-32.  

Nagle, B.M. & Green, S. L. (2009). Take the Air Out of Grade Inflation. Pennsylvania CPA  Journal, 80 (2), 17.  

Nagle, B.M. & Lundberg, C. G. (2008).  Spontaneous and Feedback-induced Post-decision Restructuring on Decision Aspects Among Experienced and Novice External Auditors. International Journal of Organization Theory and Behavior, 11 (2), 185-219.

Nagle, B. & Rau, S. (2004). Investor Confidence and the CEO/CFO Certification Requirement of Sarbanes-Oxley. Journal of Accounting, Ethics & Public Policy, 4 (2), 94-114.  

Nagle, B., Rubenfield, A. J., & Pandit, G. M. (2003).  Student Perceptions of the Importance of Course Syllabi. Journal of Business Disciplines, 4 (1), 61-68.  

Nagle, B. & Lundberg, C. G. (2002).  Post-Decision Inference Editing of Supportive and Counter Indicative Signals Among External Auditors in a Going Concern Judgment.  European Journal of Operational Research, 136 (2), 264-281.

Nagle, B. (1998).  A Proposal for Dealing with Grade Inflation: The Relative Performance Index. Journal of Education for Business, 74 (1), 40-43.  

Nagle, B. M. (1997).  Inventory Reporting: Accounting Fiction of Economic Fact. Accounting Instructors' Report, 19, 5.  

Nagle, B. M. (1996).  Going Concern Report Modifications and Opinion Shopping. Journal of Accounting and Finance Research, 2 (2), 100-106.  

Nagle, B. M. (1996).  Audit Report Modifications and Auditor Changes.  Accounting Enquires, 5 (2), 171-202.

Articles in Proceedings

Nagle, B.M. & Lundberg, C. G. (2000). Positive and Negative Biases Among External Auditors Factors Influencing the Emergence of Coherence. Fairness & Cooperation: Proceedings of the XXV Annual Colloquium on Research in Economic Psychology and SABE 2000 Conference, 253-257.  

Nagle, B.M. & Lundberg, C. G. (1999).  Post-Decision Editing of Auditors' Judgment.  Mini EURO Conference, Human Centered Processes (45-51).  

Nagle, B.M. & Lundberg, C. G. (1999).  Hindsight Biases Among External Auditors: The Effect of Experience.   Annual Colloquium of the International Association for Research in Economic Psychology, 1, 1-10.  

Nagle, B.M. & Lundberg, C. G. (1999).  Positive and Negative Biases Among External Auditors The Effect of Experience on a High Risk Choice. International Stockholm Seminar on Risk Behavior and Risk Management, 3, 93-103.  

Paper Presentations

Nagle, B. (2019). Does Experience Mitigate the Effect of Negative Evidence When Making a Going Concern Decision? Academy of Business Research, New Oleans, Louisiana.

Nagle, B. & Menk, K. B. (2018). Learning by Failing: An Investigation of CPA Exam Performance for Candidates Repeating the Exam. Academy of Business Research, New Oleans, Louisiana.

Menk, K. B., Nagle, B., & Coss, D. L. (2017). The Disconnect Between Tax Laws, Public Opinion, and Taxpayer Compliance: A Study of the Taxation of Gambling Winnings. International Conference for Critical Accounting, New York, New York.

Nagle, B.M., Kannan, Y., & Rau, S. (2015). A Reexamination of Going Concern Opinions and the Self-Fulfilling Prophecy Effect. Academy of Business Research, New Orleans, Louisiana.  

Nagle, B., Kannan, Y., & Rau, S. (2014, March). Going Concern Modified Audit Reports and the Self-Fulfilling Prophecy. Academic and Business Research Institute Conference, New Orleans, Louisiana.

Nagle, B. & Lundberg, C. G. (2013). An Examination of Novice Decision Tendencies in a Going Concern Judgment Task. Academic and Business Research Institute Conference, New Orleans, Louisiana.

Nagle, B.M. & Lundberg (2010, October). Experience and Risk-taking Tendencies in a Going Concern Decision Task. International Academy of Business and Public Administration Conference, New Orleans, Louisiana.  

Nagle, B.M. & Green, S. L. (2010, February). Linking Curriculum Design to Student Satisfaction: An Exploratory Study. American Society of Business and Behavioral Sciences Annual Meeting, Las Vegas, Nevada.  

Nagle, B. (2009).  Judgement Tendencies in an Accounting-related Judgment. Academy of Accounting, Finance and Economics Annual Meeting, New Orleans, Louisiana.  

Nagle, B. & Rau, S. (2007, October). Do Investors Believe that the Sarbanes-Oxley CEO/CFOCertification Requirement is an Effective Deterrent? American Accounting Association ABO Research Conference, Philadelphia, Pennsylvania.

Nagle, B.M. & Green, S. (2007, February). One Size Doesn't Fit All: Why an Accounting Honors Program Works for Us. American Accounting Association Accounting Program Leaders Group Annual Meeting, San Diego, California.  

Nagle, B. M. & Rau, S. (2005). Do Investors Believe that the Sarbanes-Oxley SOX CEO/CFO Certification Requirement a Fair and Effective Deterrent? American Accounting Association Mid-Atlantic Region, Philadelphia, PA. 

Nagle, B.M. & Rau, S. (2004). Is the Penalty Phase of the SOX CEO/CFO Certification Requirement a Fair and Effective Deterrent? American Academy of Accounting and Finance Annual Meeting, New Orleans, Louisiana.

Nagle, B.M. & Lundberg, C. (2004). The Effect of Experience on the Identification of and Tolerance for Negative Evidence in a Going Concern Situation. American Accounting Association, Orlando, FL.

Nagle, B.M. & Lundberg, C. (2004). Positive-Negative Asymmetry and Going Concern Situations: The Effect of Experience. American Accounting Association Northeast Region Annual Meeting, Albany, NY.

Nagle, B.M. & Lundberg, C. (2004). Going Concern Judgements as a Multiple Constraint Satisfaction Process. American Accounting Association Mid-Atlantic Region, Washington, D.C.

Nagle, B.M. & Lundberg, C. (2003). Positive-Negative Signal Asymmetry among External Auditors Making a Going Concern Decision. International Association for Research in Economic Psychology (IAREP) Annual Meeting, Christchurch, New Zealand.

Nagle, B.M. & Wood, R. (2002). Comprehensive Income: More Information or Just More Disclosure. American Academy of Accounting and Finance Annual Meeting, New Orleans, Louisiana.

Nagle, B.M. & Wood, R. (2001). Quality/Activity-Based Costing: Cost Containment and Quality Improvements. American Academy of Accounting and Finance Annual Meeting, New Orleans, Louisiana.

Nagle, B.M. & Wood, R. (2000). Generation X and the Accounting Profession. American Academy of Accounting and Finance Annual Meeting, New Orleans, Louisiana.

Nagle, B.M. & Wood, R. (1999). Quality, Cost and Value-Added: The Integration of Activity Based Costing into Comprehensive Institutions of Higher Education. American Academy of Accounting and Finance Annual Meeting, New Orleans, Louisiana.

Research Interests

Dr. Nagle's research interests include auditor cognition, ethical issues in accounting, and accounting education. His prior research has been published in several journals including Accounting Enquiries, Journal of Accounting, Ethics, and Public Policy, Journal of Accounting and Finance Research, Pennsylvania CPA Journal, Journal of Learning in Higher Education and Journal of Education for Business.