- Snead Hall
- 301 W. Main Street
- Box 844000
- Richmond, VA, 23284-4000
- Office: B3113
- Alternate Website: http://lindsay.fildred.com/
Expertise
- Audit Quality Control
- Auditor Judgment
- Behavioral Acct Methods
Interests
Teaching
- Auditing (Undergraduate & PhD levels)
Research
- Methods: Behavioral - Survey, Interviews, Experiments
Research topics of interest: Auditor-auditor interactions, auditor coaching and training, audit firm quality control, auditor judgment and decision-making
Bio
Lindsay received her PhD from Bentley University in Waltham, MA, and her bachelor's degree from American University in Washington, DC. Before pursuing her doctorate, she worked at KPMG in the firm's assurance practice and at Ripplewood Holdings, a private equity firm based in New York City. Lindsay is a licensed CPA in Virginia. Her research interests primarily focus on auditor-auditor interactions, audit firm quality control, and auditor judgment. These research interests extend to the classroom where Lindsay also works to create teaching cases that help students learn using "real world" audit techniques. Her work has been published in leading accounting journals including, Accounting, Organizations and Society, Accounting Horizons, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, and Issues in Accounting Education. She has presented her research at both national and international academic accounting conferences. She also serves on the editorial board for several journals and recently served a term as the Accounting, Behavior, and Organization Section's Treasurer. She is the current Faculty Director of the VCU Accounting Advisory Council.
Research
Published Intellectual Contributions
Book Chapter
- Andiola, L. M., Bedard, J. C., Hux, C. T. (2017). Writing an effective literature review in behavioral accounting. In The Routledge Companion to Behavioral Accounting Research (pp.473-485). Routledge Taylor & Francis Group.
Journal Article
- Andiola, L. M., Brazel, J. F., Downey, D. H., Schaefer, T. J. (2024). Coaching today’s auditors: What causes reviewers to adopt a more developmental approach?. (101548 ed., vol. 112). Accounting, Organizations and Society.
- Hux, C., Andiola, L. M., Noga, T. (2024). Interprofessional Collaboration and Conflict between Auditors and Tax Specialists During Audit Engagements. Behavioral Research in Accounting. DOI: 10.2308/BRIA-2023-018
- Andiola, L. M. (2023). How Do Novice Auditors’ Receptivity to Negative Feedback and Reviewer Goal Framing Affect Follow-Through Performance?. (pp.1-23). Auditing: A Journal of Practice & Theory. DOI: 10.2308/AJPT-2021-068
- Andiola, L. M., Downey, D. H., Earley, C., Jefferson, D. (2022). Wealthy Watches Inc.: The Substantive Testing of Accounts Receivable in the Evolving Audit Environment. (2 ed., vol. 37, pp.37-51). Issues in Accounting Education. DOI: 10.2308/ISSUES-2020-037
- Andiola, L. M., Bedard, J. C., Kremin, J. (2021). Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context . (3 ed., vol. 35, pp.23-46). Accounting Horizons. DOI: 10.2308/HORIZONS-2020-025
- Andiola, L. M., Downey, D. H., Westermann, K. D. (2020). Examining climate and culture in audit firms: Insights, practice implications, and future research directions. (4 ed., vol. 39, pp.1-29). Auditing: A Journal of Practice & Theory. DOI: 10.2308/AJPT-19-107
- Andiola, L. M., Masters, E., Norman, C. S. (2020). Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights. (1 ed., vol. 50, pp.1-18). Journal of Accounting Education. DOI: 10.1016/j.jaccedu.2020.100655
- Lynch, E., Andiola, L. M. (2019). If Eyes are the Window to Our Soul, What Role does Eye-Tracking Play in Accounting Research?. (2 ed., vol. 31, pp.107-133). Behavioral Research in Accounting. DOI: 10.2308/bria-52283
- Andiola, L. M., Bedard, J. C., Westermann, K. (2019). It's not my fault! Insights into subordinate auditors' attributions and emotions following audit review. (1 ed., vol. 38, pp.1-27). Auditing: A Journal of Practice & Theory. DOI: 10.2308/ajpt-52132
- Andiola, L. M., Bedard, J. C. (2018). Delivering the “Tough Message”: Moderators of Subordinate Auditors’ Reactions to Feedback. (vol. 70, pp.52-68). Accounting, Organizations and Society. DOI: 10.1016/j.aos.2018.02.002
- Andiola, L. M., Downey, D. H., Spilker, B. C., Noga, T. J. (2018). The Interactive Effects of Feedback Sign and Source on Indian Tax Professionals’ Satisfaction: A Social Identity Perspective. (2 ed., vol. 30, pp.1-21). Behavioral Research in Accounting. DOI: 10.2308/bria-52182
- Hess, M. F., Andiola, L. M. (2018). Fraud Risk Brainstorming at Tesla Motors. (2 ed., vol. 33, pp.19-34). Issues in Accounting Education. DOI: 10.2308/iace-51973
- Andiola, L. M., Lambert, T. A., Lynch, E. (2018). Sprandel, Inc.: A Practice in Electronic Workpapers, Audit Documentation, and Closing Review Notes through the Audit of Accounts Receivable. (2 ed., vol. 33, pp.43-55). Issues in Accounting Education. DOI: 10.2308/iace-52055
- Andiola, L. M. (2014). Performance Feedback in the Audit Environment: A Review and Synthesis of Research on the Behavioral Effects. (1-2 ed., vol. 33, pp.1-36). Journal of Accounting Literature. DOI: 10.1016/j.acclit.2014.07.001
Media Contributions
Internet
- Zipia Career Expert.Interview with Zippia (Alex Johnson) as an expert to discuss my opinion on where the job market for recent graduates is heading, as well as how young graduates entering the industry can be adequately prepared. Link: https://www.zippia.com/certified-public-accountant-jobs/trends/. (December 22, 2020).
Other
- Accountable with David Peters Podcast.Guest on Accountable With David Peters, a podcast that covers all things accounting with various business leaders. Episode entitled “Closing the gap between generations of CPAs” Andiola and Peters discussed the effects of the pandemic on the working life of accountants, the evolving wants of newly-graduated CPAs, how CPAs can help sustain the profession for the future, among some other topics.
Listen to the podcast episode here: https://www.youtube.com/watch?v=8gQmo7nz3cE. (December 20, 2021).
Listen to the podcast episode here: https://bit.ly/3tsRk7G. (April 12, 2021).
Contracts, Fellowships, Grants and Sponsored Research
- Andiola, L. M. (Principal), Alberti, C. (Co-Principal), Earley, C. (Co-Principal), Reina, C. S., “Come Together”: An Examination of Factors Influencing Audit Team Functioning in the COVID-19 Era and Beyond, Sponsored by Center for Audit Quality/American Accounting Association Private. (August, 2022 - August, 2023).
- Andiola, L. M., Jefferson, D. (Co-Principal), How does communication between supervisors and subordinates thrive and fail in a remote audit environment?, Sponsored by School of Business Virginia Commonwealth University 1700. (November, 2022 - January, 2023).
- Andiola, L. M. (Principal), Lambert, T. (Co-Principal), Peytcheva, M. (Co-Principal), The Effect of Early Prompts on Auditors’ Going Concern Reporting Judgments, Sponsored by Center for Audit Quality Private. (May, 2019 - June, 2020).
- Andiola, L. M., VCU School of Business Summer Research Fellow, Virginia Commonwealth University 10000. (June, 2019 - August, 2019).
- Andiola, L. M. (Principal), Epic Programmatic Quest Research Grant, Virginia Commonwealth University 20000. (January, 2016 - May, 2018).
