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H. Wayne Huizenga
College of Business and Entrepreneurship
College of Business and Entrepreneurship
Chair - Accounting & Taxation/Professor - Accounting
Accounting and Taxation
H. Wayne Huizenga College of Business & Entrepreneurship
Dr. Linda Kidwell is a Chair/ 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
Kidwell, L.A. and Lowensohn, S. 2023. “Certain Risk Disclosures: What is Relevant to GASB Stakeholders?” The Intersection of Academic Research and the GASB Standards Setting. Annual Meeting of the Association for Budgeting & Financial Management. Denver, October.
Kidwell, L.A. and Hoy, T. 2023. “Virtual reality can be more than a game in auditing class.” Conference on Teaching and Learning in Accounting, Annual Meeting of the American Accounting Association. Denver, Colorado. August.
Kidwell, L.A., S. Lowensohn., and Moore, W. 2023. “The state of ESG reporting in US Municipalities,” Comparative International Governmental Accounting Research Conference, Tokyo, Japan, June.
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
Kidwell, R.E., Eddleston, K., Kidwell, L.A., Cater, J., and Howard, E. 2024. “Families and their firms behaving badly: A review of dysfunctional behavior in family businesses.” Family Business Review, doi10.1177/08944865241226739. (Winner of Wetherby Thought Leadership Platinum Award for 500,000 views from FamilyBusiness.Org)
Desai, V., Kidwell, L.A., Davidyan, J.Y., and Desai, R. 2023. “Do Publicly Traded Companies Engage in Opinion Shopping After Receiving a Going Concern Audit Opinion? Evidence from U.S. Firms in the Post-SOX Era.” Corporate Ownership & Control Journal, Vol. 21, no. 1, 21 – 31.
Moore, W. and Kidwell, L.A. 2023. “Fiscal policy space and voluntary narrative disclosures: A textual analysis of municipal budgetary transmittal letters.” Journal of Theoretical Accounting Research, forthcoming.
Kidwell, L.A. and Cainas, J.M. 2023. “A Tableau teaching application in financial data analytics to state local governments: A case study on Louisiana local government.” Journal of Emerging Technologies in Accounting, Vol 21, no. 1, 167-189.
Eric, J., Kidwell, L., Jordan, L., Philip, R. (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), 181-193.
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.