William Messier

William F. Messier, Jr. is a Professor II in Auditing at the Department of Accounting, Auditing and Law at the NHH Norwegian School of Economics. Professor Messier holds a B.B.A. from Siena College, an M.S. from Clarkson University, and an M.B.A. and D.B.A. from Indiana University. He has held faculty positions at the University of Florida (Price Waterhouse Professor), Georgia State University (Deloitte & Touche Professor), and University of Nevada, Las Vegas (Kenneth and Tracy Knauss Endowed Chair in Accounting). Professor Messier was a visiting faculty member at SDA Bocconi in Milan and the Universities of Michigan and Luxembourg. He was formerly a CPA in Massachusetts and Florida.

Professor Messier is the recipient of the American Accounting Association’s Outstanding Accounting Educator Award (2015), AICPA’s Distinguished Achievement in Accounting Education Award (2012), AAA Auditing Section’s Outstanding Auditing Educator Award (2009), the Distinguished Service in Auditing Award (2008), and the Department of Accounting, Kelley School of Business, Indiana University - Academic Excellence Award (2018). In 2011, Professor Messier was awarded an honorary doctorate (doctor honoris causa) from the Norwegian School of Economics.

Professor Messier served as the Academic Member of the AICPA’s Auditing Standards Board and as Chair of the AICPA’s International Auditing Standards Subcommittee. He was formerly the Editor of Auditing: A Journal of Practice & Theory and President of the Auditing Section of the American Accounting Association.

He is the lead author on Auditing and Assurance Services: An Integrated Approach and he has authored or coauthored numerous articles in accounting, decision science, and computer science journals. Professor Messier has served as an expert witness in audit-related cases.

Download CV here.

Selected publications

Author(s) Title Publisher
Eilifsen, Aasmund; Kochetova, Natalia; Messier, William Mitigating the Dilution Effect in Auditors´ Judgements Using a Frequency Response Mode Behavioral Research in Accounting Volume 31 (2); page 51 - 71; 2019
Messier, William; Schmidt, Martin Offsetting misstatements: The effect of misstatement distribution, quantitative materiality, and client pressure on auditors' judgments Accounting Review Volume 93 (4); page 335 - 357; 2018
Eilifsen, Aasmund; Messier, William Materiality Guidance of the Major Public Accounting Firms Auditing: A journal of Practice and Theory (AJPT) Volume 34 (2); page 3 - 26; 2015
Eilifsen, Aasmund; Kinserdal, Finn; Messier, William; McKee, Thomas E. An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements Accounting Horizons Volume 34 (4); page 75 - 103; 2020
Christensen, Brant E.; Messier, William; Glover, Steven M.; Eilifsen, Aasmund The effect of audit materiality disclosures on investors´ decision making. Accounting, Organizations and Society Volume 87 (13 pages); 2020
Eilifsen, Aasmund; Hamilton, Erin L.; Messier, William The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions Accounting, Organizations and Society Volume 90; 2020
Jiang, Like; Messier, William; Wood, David A. The association between internal audit operations-related services and firm operating performance Auditing: A journal of Practice and Theory (AJPT) Volume 39 (1); page 101 - 124; 2020
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