With over 200 publications in peer-reviewed journals, Timothy Fogarty, PhD, CPA, JD, professor of accountancy is among the most prolific authors of scholarly research in accounting worldwide. Fogarty focuses his research in three main areas: accounting regulation, organizations that employ and influence the work of accountants, and accounting education.
His most recent work has appeared in such journals as Research in Accounting Regulation and Accounting History. At present Fogarty serves as editor for the prestigious accounting journal Accounting and the Public Interest and as associate editor for the Accounting, Auditing and Accountability Journal.
Since his 1989 appointment to Case Western Reserve University, Fogarty has regularly received high departmental ratings on student evaluations. His courses include Income Tax: Concepts, Skills, Planning; Legal Environment for Managers – MBA; and Accounting, Finance, and Engineering Economics. In 2013, he was appointed as the Thomas A. Dickerson Faculty Fellow. Fogarty has served as a visiting professor at the University of Sydney (Australia) and senior associate dean and department chair in accountancy at Case Western Reserve.
Fogarty is a frequent conference panelist, discussant and moderator at both American Accounting Association (AAA) Annual Meetings and Ohio Regional AAA meetings and is currently the vice president of the AAA Education Division. He has received numerous AAA Best Paper Awards. He holds three master’s degrees in business, economics, and sociology and earned his JD degree from the State University of New York at Buffalo. Fogarty received his PhD from Pennsylvania State University.
Prior to his appointment at Case Western Reserve, Fogarty worked as an attorney, accountant, insurance consultant, and economist. He and his wife live on a horse farm east of Cleveland.
Initially Appointed: 1989
Teaching Information
Teaching Interests
- Accounting
- Auditing
- Income tax
- The legal environment of management.
Courses Taught
Office Hours
By Appointment Only
Research Information
Research Interests
- Accounting regulation
- Organizations that employ and influence the work of accountants
- Accounting education
Awards and Honors
External Appointments
Publications
- Fogarty, T. J.
Book Review, International Taxation, by A. Belhaoui (vol. 12, ) Research in Accounting Regulation - Warren, R. , Fogarty, T. J., Cola, P. A. (2022).
Mission Creep Within the IRS: Why Criminal Investigation Special Agents Will Not Shrink the Tax Gap (vol. 7, issue 2, pp. 124-152) Journal of Tax Administration - Warren, R. , Fogarty, T. J., Cola, P. A., Hartz, D. E. (2022).
A Qualitative Inquiry into Mission Creep at the Criminal Investigation Division of the Internal Revenue Service International Journal of Public Administration - Fogarty, T. J., Sasmaz, M. B., Reinstein, A. (2021).
Is academic performance a zero-sum game? Exploring the nexus between research and education outcomes of U.S. accounting programs Advances in Accounting - Fogarty, T. J., Jonas, G. (2018). In Emerald Publishing Limited (Ed.)
The Goldilocks Relationship Between Exam Completion Sequencing and Performance in Accounting Classes (vol. 22, pp. 89-107) Emerald Publishing Limited - Zimmerman, A. B., Fogarty, T. J., Jonas, G. (2017).
Is accounting an applied discipline? An institutional theory assessment of faculty accounting-related work experience in the academic labor market (vol. 41, pp. 33-47) Journal of Accounting Education - Jones, D. E., Fogarty, T. J. (2014).
“Between a Rock and a Hard Place: How Tax Practitioners Straddle Client Advocacy and Professional Responsibility” (vol. 11, issue 4) Qualitative Research in Accounting and Management - Fogarty, T. J., Jonas, G. (2013). In William Pasewark (Ed.)
Author Characteristics for Major Accounting Journals: Differences among Similarities 1989-2009 (vol. 28, issue 4, pp. 731-757) Sarasota, Florida: Issues in Accounting Education - Fogarty, T. J., Jonas, G. , Parker, L. M. (2013). In David Stout (Ed.)
The Medium is the Message: Comparing paper-based and web-based course evaluation modalities (vol. 31, issue 2, pp. 177-193) Youngstown, Ohio: Journal of Accounting Education - Fogarty, T. J., Holder, A. (2012).
Exploring Accounting Doctoral Program Decline: Variation and the Search for Antecedents (vol. 27, issue 2, pp. 373-397) Issues in Accounting Education. - Parker, L. M., Fogarty, T. J., Sellers, R. D. (2012).
Unleashing the Technical Core: Institutional Theory and the Aftermath of Arthur Andersen (vol. 24, issue 1) Behavioral Research in Accounting - Fogarty, T. J., Jonas, G. (2010). In M. Annissette (Ed.)
The Hand that Rocks the Cradle: Disciplinary Socialization at the American Accounting Association's Doctoral Consortium (vol. 21, issue 4, pp. 303-317) Oxford: Critical Perspectives on Accounting - Fogarty, T. J. (2006).
Book Review, Chasing Daylight, by John O'Mally (vol. 19, pp. 327-328) Research in Accounting Regulation - Fogarty, T. J. (2004).
Book Review, The Mind of Wall Street, By Leon Levy (vol. 17, pp. 318-320) Research in Accounting Regulation - Fogarty, T. J. (2003).
Appropriateness, in Management as Design - Fogarty, T. J. (1999).
Book Review, Personal Law, by E. Kramer (vol. 15, pp. 149) Issues in Accounting Education - Grant, J. , Fogarty, T. J. (1998).
Faculty Evaluation as a Social Dilemma: Toward a Zero-Sum Solution (vol. 7, issue 3, ) Accounting Education: An International Journal - Grant, J. , Fogarty, T. J. (1995).
The Impact of the Actuarial Profession on Financial Reporting Accounting Horizons
Presentations
- Warren, R., Fogarty, T. J., Cola, P. A. Public Interest Section and Doctoral/Early Scholar Consortium , "Mission Creep at the IRS: While Criminal Investigation Special Agents will not Shrink the Tax Gap", American Accounting Association, Orlando, Florida . (2019).
- Jimenez Andrade, J. R. (Presenter & Author), Fogarty, T. J. (Author Only) AAA Meeting 2016, "Internal Controls for Reputational Risks: The relevance of attention", AAA, NYC. (2016).
- Fogarty, T. J. (Author Only), Jonas, G. (Presenter & Author) AAA Annual Meeting, "The Heterogeneity of Success in the Big Leagues", American Accounting Association, Denver, CO. (2011).
- Fogarty, T. J. (Author Only), Jonas, G. (Presenter & Author) AAA Ohio Regional Meeting, "The Heterogeneity of Success in the Big Leagues", American Accounting Association, Dublin, OH. (2011).
- Jonas, G. (Presenter & Author), Fogarty, T. J. (Author Only) Research Workshop, "The Hand That Rocks the Cradle: Disciplinary Socialization at the American Accounting Association's Doctoral Consortium", University of North Carolina at Greensboro, Greensboro, NC. (2009).
- Fogarty, T. J. John Carroll University Accounting Colloquium, "The State of Research on Socialization in Public Accounting Organizations", John Carroll University, (1995).
- Fogarty, T. J. Annual Meetings of the American Accounting Association, "Actuaries and Accountants: Professional Jurisdictions and Differences", AAA, (1995).
- Fogarty, T. J. 1995 Ohio Regional Meetings of the American Accounting Association, "Progress in Gender Research", Ohio Regional AAA, (1995).