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Linda Kidwell, Ph.D.

Linda Kidwell
Associate Professor of Accounting


  • PHD - Louisiana State University and Agricultural and Mechanical College - Accounting/Economics
  • BA - Smith College - Geology

Dr. Linda Kidwell is an Associate Professor of Accounting, teacher and researcher, who aims to prepare students to be ethical professional accountants and to better understand ethical business behavior and its correlates.

Much of her research is directed at accounting ethics and accounting ethics education, as well as governmental accounting.

She studied efforts to combat corruption in public procurement during her Fulbright year in Romania, and researched factors associated with followers of unethical leaders. She also worked on developing a stakeholder model of public sector financial reporting standards.

ACT 3060 Intermediate Accounting II
ACT 4210 Auditing I
ACT 5007 Intermediate Accounting 2
ACT 5010 Auditing
ACT 5140 Accounting For Decision Makers

EU Member State Participation in Setting IPSAS: A Potential Precursor to Setting EPSAS, 17th Biennial CIGAR Conference, 2019, Amsterdam, The Netherlands

GPFS User Participation in the Process of Setting Public Sector Standards: An International Comparison, Comparative International Governmental Accounting Network Biennial Conference., 2017, Porto, Portugal

Stakeholder Participation in the Government Accounting Standard-Setting Process, American Accounting Association Annual Meeting, 2015, Porto, Portugal

The Association between Follower Personal Characteristics and Intended Compliance with Leader Directives to Commit Financial Statement Fraud, American Accounting Association, Mid-year Meeting, 2015, Porto, Portugal

An Examination of Stakeholder Participation in the Public Sector Standard-Setting Process, 11th World Congress of the International Association for Accounting Educators and Researchers, 2014, Porto, Portugal

The Association between Follower Characteristics and Intended Compliance with Leader Directives to Commit Financial Statement Fraud, American Accounting Association, Mid-year Meeting, Accounting, Behavior, and Organizations Section 2014, Porto, Portugal

Standardized Clients: A Family Business Application, United States Association for Small Business Education Annual Meeting 2012, Porto, Portugal

Linda Kidwell & Suzanne Lowensohn (2019). Participation in the Process of Setting Public Sector Accounting Standards: The Case of IPSASB. Accounting in Europe 16(2), pp. 177-194.

Johnson Eric, Linda Kidwell, Lowe Jordan, & Reckers Philip (2019). Who follows the unethical leader? The association between followers' personal characteristics and intentions to comply in committing organizational fraud.. Journal of Business Ethics 154(1), pp. 181-193.

Linda Kidwell & Lowensohn Suzanne (2018). Stakeholder Participation in the Governmental Accounting Standard-Setting Process. Journal of Public Budgeting, Accounting, and Financial Management 30(2), pp. 252-268.

Linda Kidwell, Dann Fisher, Robert Braun, & Diane Swanson (2013). Developing learning objectives for accounting ethics using Bloom's Taxonomy. Accounting Education: an international journal 22(1), pp. 44-65.

Linda Kidwell & Suzanne Lowensohn (2011). A review and assessment of behavioral accounting research in government. Journal of Accounting Literature 30(), pp. 41-67.

Linda Kidwell & Robert Braun (2009). Generalized audit software and job-related factors. International Journal of Business, Accounting, and Finance 3(1), pp. 60-69.

Linda Kidwell & Kidwell Kent (2009). Integrity at a distance: A study of academic misconduct among university students on and off campus. Accounting Education: an international journal 17(S1), pp. S3-S16.

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