Image of faculty member, Paul Caster

Dr. Paul Caster

Professor of Accounting
o: Dolan School of Business Rm 2103
p: x2057


B.S., Lehigh University
M.B.A., University of Chicago
Ph.D., University of North Texas

Current Research Interests

Professor Caster's primary research interests are:

  • The reliability of audit evidence
  • The persuasiveness of audit evidence
  • Inferences from missing data
  • Strategic variance analysis
  • Accounting education and curricular issues

He has published a number of articles in such journals as:

  • Auditing: A Journal of Practice and Theory
  • Journal of Accounting Literature
  • Journal of Forensic Accounting
  • Issues in Accounting Education
  • Journal of the Transportation Research Forum
  • Journal of Transportation Management
  • The CPA Journal
  • The Journal of Accountancy

Drawing on his practice background and academic training, Professor Caster has conducted field research on missing data using an accounts receivable confirmation application, modeled the confirmation process, and tested the validity of confirmation evidence in a manufacturing setting. His early work on confirmation evidence was used by the AICPA's confirmation task force that led to the issue of Statement on Auditing Standards Number 67: The Confirmation Process by the Auditing Standards Board. His recent work on confirmation evidence, with Dr. Randy Elder of Syracuse University and Dr. Diane Janvrin of Iowa State University, is currently being used by the Public Company Accounting Oversight Board.

Courses Taught

  1. AC 11: Intro to Financial Accounting
  2. AC 12: Intro to Management Accounting
  3. AC 012: Intro to Management Accounting
  4. AC 330: Auditing
  5. AC 560: Audit Issues in a Global Env

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