Headshot of Alisa Brink

Alisa Brink

KPMG Teaching Excellence Professor

Area: Accounting

  • Snead Hall
  • 301 W. Main Street
  • Box 844000
  • Richmond, VA, 23284-4000
  • Office: B3113


  • Creativity and Incentives
  • Whistleblowing
  • Participative Budgeting


  • Managerial Accounting, Financial Accounting, Experimental and Behavioral Accounting Research


Published Intellectual Contributions
Journal Article
  • Brink, A. G., Gouldman, A., Rose, J., Rotaru, K. (in press). Effects of Superiors' Compensation Structures on Psychophysiological Responses and Real Earnings Management Decisions of Subordinate Managers. Management Accounting Research. DOI: 10.1016/j.mar.2020.100691
  • Gao, L., Brink, A. G. (2019). A Content Analysis of the Privacy Policies of Cloud Computing Services. (3 ed., vol. 33, pp.93-115). Journal of Information Systems. DOI: 10.2308/isys-52188
  • Brink, A. G., Coats, J. C., Rankin, F. W. (2018). Who's the Boss? The Economic and Behavioral Implications of Various Characterizations of the Superior in Participative Budgeting Research. (vol. 41, pp.89-105). Journal of Accounting Literature. DOI: 10.1016/j.acclit.2018.03.004
  • Brink, A. G., Eller, C. K., Green, K. (2018). The Effects of Corporate Social Responsibility and Wrongdoer Rank on Whistleblowing. (vol. 18 (1)). Accounting and the Public Interest. DOI: 10.2308/apin-52240
  • Brink, A. G., Gouldman, A., Victoravich, L. M. (2018). The Effects of Organizational Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior. (vol. 30(2)). Behavioral Research in Accounting. DOI: 10.2308/bria-51987
  • Rose, J., Brink, A. G., Norman, C. S. (2018). The Effects of Compensation Structures and Monetary Rewards on Managers' Decisions to Blow the Whistle. (vol. 150 (3), pp.853–862). Journal of Business Ethics. DOI: 10.1007/s10551-016-3222-7
  • Lehman, C., Abdullah, I., Brink, A. G. (2018). Pressure to Commit Fraud in the Workplace: Two Teaching Cases Addressing Fraud and Whistleblower Protection. (Special Issue ed., vol. 10 (2)). Journal of Forensic and Investigative Accounting.
  • Yang, L., Brink, A. G., Wier, B. (2018). The Impact of Emotional Intelligence on Auditor Judgment. (vol. 22, pp.83-97). International Journal of Auditing. DOI: 10.1111/ijau.12106
  • Brink, A. G., Coats, J. C., Rankin, F. W. (2017). Deceptive Superiors and Budgetary Reporting: An Experimental Investigation. (vol. 29 (3), pp.79-91). Journal of Management Accounting Research. DOI: 10.2308/jmar-51591
  • Brink, A. G., Tang, F., Yang, L. (2017). The Effects of Social Influence Pressure Source and Reporting Consequence on Financial Statement Preparers' Fair Value Estimate Choices. (vol. 6 (2), pp.168-187). International Journal of Behavioural Accounting and Finance. DOI: 10.1504/IJBAF.2017.086462
  • Brink, A. G., Lowe, D. J., Victoravich, L. M. (2017). The Public Company Whistleblowing Environment: Perceptions of a Wrongful Act and Monetary Attitude. (vol. 17 (1), pp.1-30). Accounting and the Public Interest . DOI: 10.2308/apin-51681
  • Gao, L., Brink, A. G. (2017). Whistleblowing Studies in Accounting Research: A Review of Experimental Studies on Determinants of Whistleblowing. (vol. 38 (June), pp.1-13). Journal of Accounting Literature. DOI: 10.1016/j.acclit.2017.05.001
  • Abdullah, I., Brink, A. G. (2017). The Influence of Horizontal Equity, Self-Efficacy, and Ethical Position on the Creation of Budgetary Slack. (vol. 12 (2), pp.1-27). Journal of Theoretical Accounting Research..
  • Brink, A. G., Hobson, J. L., Stevens, D. E. (2017). The Effect of High Power Financial Incentives on Excessive Risk-Taking Behavior: An Experimental Examination. (vol. 29 (1), pp.13-29). Journal of Management Accounting Research. DOI: 10.2308/jmar-51533
  • Brink, A. G., Tang, F., Yang, L. (2016). The Impact of Estimate Source and Social Pressure on Auditors' Fair Value Estimate Choices. (vol. 28 (2), pp.29-40). Behavioral Research in Accounting. DOI: 10.2308/bria-51457
  • Brink, A. G., Norman, C. S., Wier, B. (2016). Attained Education and Promotion in Public Accounting. (vol. 31 (3), pp.301-320). Issues in Accounting Education. DOI: 10.2308/iace-51244
  • Collins, S., Brink, A. G. (2016). Fundamentals, Momentum, and Bubbles in Experimental Asset Markets. (vol. 8 (1), pp.17-38). Review of Behavioral Finance. DOI: 10.1108/RBF-02-2014-0016
  • Brink, A. G., Emerson, D., Yang, L. (2016). Job Autonomy and Counterproductive Behaviors in Chinese Accountants: The Role of Job-Related Attitudes. (vol. 15 (1), pp.115-131). Journal of International Accounting Research. DOI: 10.2308/jiar-51194
  • Abdullah, I., Brink, A. G., Eller, C. K., Gouldman, A. (2016). Pedagogical Training in Ph.D. Programs: How Does Accounting Compare to Similar Disciplines?. (vol. 18, pp.111-145). Advances in Accounting Education: Teaching and Curriculum Innovations.
  • Brink, A. G., Gan, H., Eller, C. K. (2015). Reporting Fraud: An Examination of the Bystander Effect and Evidence Strength. (vol. 18, pp.125-154). Advances in Accounting Behavioral Research. DOI: 10.1108/S1475-148820150000018004
  • Brink, A. G., Cereola, S., Menk, K. B. (2015). The Effects of Personality Traits, Ethical Position and the Materiality of Reporting on Entry-level Employee Whistleblowing Decisions. (vol. 7 (1), pp.180-211). Journal of Forensic and Investigative Accounting.
  • Brink, A. G., Gooden, E., Kohli-Mishra, M. (2014). The Impact of Rule Precision, Information Ambiguity, and Conflicting Incentives on Aggressive Reporting Decisions. (vol. 17, pp.1-29). Advances in Accounting Behavioral Research. DOI: 10.1108/S1475-148820140000017001
  • Brink, A. G. (2013). Nonprofessional Investors' Perceptions of Corporate Governance Factors. (vol. 14 (2), pp.289-330). Journal of Accounting, Ethics & Public Policy.
  • Brink, A. G., Lowe, J., Victoravich, L. (2013). The Effect of Evidence Strength and Internal Rewards on Intentions to Report Fraud in the Dodd-Frank Regulatory Environment. (vol. 32 (3), pp.87-104). Auditing: A Journal of Practice and Theory. DOI: 10.2308/ajpt-50449
  • Brink, A. G., Rankin, F. W. (2013). The Effects of Risk Preference and Loss Aversion on Individual Behavior under Bonus, Penalty, and Combined Contract Frames. (vol. 25 (2), pp.145-170). Behavioral Research in Accounting. DOI: 10.2308/bria-50408
  • Brink, A. G. (2013). The Impact of Pre- and Post-lecture Quizzes on Performance in Intermediate Accounting II. (vol. 28 (3), pp.461-485). Issues in Accounting Education. DOI: 10.2308/iace-50445
  • Brink, A. G., Glasscock, R., Wier, B. (2012). The Current State of Accounting Ph.D. Programs in the US. (vol. 27 (4), pp.917-942). Issues in Accounting Education. DOI: 10.2308/iace-50254
  • Brink, A. G. (2011). The Effect of Contract Frame on the Perceived Fairness and Planned Effort under Economically Equivalent Bonus, Penalty, and Combination Contracts. (vol. 1, pp.9). Journal of Theoretical Accounting Research.
  • Gao, L., Brink, A. G. (2019). Why it’s hard to read the privacy policies of cloud service providers. London School of Economics Blog.
Contracts, Fellowships, Grants and Sponsored Research
  • Brink, A. G. (Co-Principal), Norman, C. S. (Co-Principal), Wier, B. (Co-Principal), The Impact of Graduate Accounting Education on Accounting Career Outcomes ($10,000), Sponsored by Federation of Schools of Accountancy, 10000. (2012).


  • Editor, Associate Editor, Issues in Accounting Education. (2019 - Present).
  • Editorial Board, Behavioral Research in Accounting. (2019 - May 31, 2020).
  • Board of Directors, Central Virginia Chapter of the Institute of Internal Auditors. (2018 - 2019).
  • President, Accounting Behavior and Organizations. (2017 - 2018).
  • President Elect, Accounting Behavior and Organizations. (2016 - 2017).
  • Program Organizer, 2015 Accounting Behavior and Organizations Conference. (2014 - 2015).