Contact Information

Biography

Dr. Brian Nagle is an Associate Professor of Accounting at the Palumbo-Donahue School of Business. He develops and teaches courses in external financial reporting at the graduate and undergraduate levels, including Intermediate Accounting and Advanced Financial Reporting.

Dr. Nagle's research interests include auditor cognition, ethical issues in accounting, and accounting education. His 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.

Dr. Nagle is a past recipient of the Palumbo-Donahue School of Business Outstanding Educator Award and Kurt Rethwisch Outstanding Teacher Award.       

Outside of the classroom, he is an avid New York Mets fan and enjoys playing the guitar and cooking. As often as time permits, he frequents The Big Easy.

Education

  • Ph.D., Saint Louis University
  • M.S., State University of New York at Albany
  • B.B.A., Siena College 

School

Palumbo-Donahue School of Business
  • Outstanding Educator Award
  • Kurt Rethwisch Teacher of the Year Award

External
  • Best Paper Award, Academy of Business Research, 2017-2018
  • Best Paper Award, Academic and Business Research Institute, 2017-2018

Articles in Journals

Gleason, K., Nagle, B., Kannan, Y., & Rau, S. (2022). Going concern modifications and the self-fulfilling prophecy: evidence from extreme market conditions. Meditari Accountancy Research, 31(5), 1215-1238.

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.