John Keyser, PhD, CPA, CFE, CIA, Assistant Professor of Accounting, is formerly a partner and National Director of Assurance Services for RSM US LLP, the fifth largest public accounting firm in the United States. Professor Keyser started his accounting career with a local Ohio firm, but moved to RSM (then McGladrey & Pullen, LLP) in Las Vegas, Nevada on January 2, 1996. During the early part of his career, he worked in a variety of industries including real estate, wholesale distribution, and financial institutions. As his career progressed, he specialized in financial institutions (i.e. community banks and credit unions). Professor Keyser was involved as the auditor in five initial public offerings and multiple acquisitions. In 2006, he was promoted to partner and served as the engagement partner for multiple publicly traded and privately-held financial institutions. In 2008, he was named National Director of Financial Institutions Services. In that role, Dr. Keyser was responsible for audit, accounting, and risk management in the financial institutions practice. Dr. Keyser also served as a member of the AICPA's Depository Institutions Expert Panel.
After weathering the financial crisis, he was named National Director of Assurance Services in 2012. In this role, he served on the management team for the National Professional Standards Group and led the team responsible for RSM's audit policies, methodology, tools, guidance, and training. He also led the working group the developed RSM's professional judgment framework. During this time (2012-2015), Dr. Keyser served on various AICPA and CAQ committees, including as technical advisor to the AICPA's Auditing Standards Board.
In 2015, Professor Keyser left RSM to become a Visiting Professor at CWRU and complete his PhD in Accountancy. He graduated in May 2017 and was appointed to a tenure-track position in July 2018.
Initially Appointed: 2015
Education
Teaching Information
Teaching Interests
Professor Keyser enjoys teaching challenging accounting and auditing courses including ACCT 404, Advanced Accounting , ACCT 444, Advanced Auditing. and ACCT 520, Advanced Accounting Theory. Advanced Accounting focuses on business combinations, consolidations, foreign currency transactions, and hedging transactions. Advanced Auditing is a case-based course that focuses on the application of professional standards to real-live cases. Advanced Accounting Theory examines the premises underlying accounting standards and practices.
Courses Taught
- Advanced Accounting Theory
- Advanced Auditing Theory and Practice
- Advanced Financial Reporting
Office Hours
By appointment only
Research Information
Research Interests
Professor Keyser focuses his research on two primary streams involving auditing: auditor judgment and decision making and history of auditing and audit standard setting.
Awards and Honors
- 2023 Vangermeersch Manuscript Award for James R. Doty, PCAOB Chairman: 2011-2018.Academy of Accounting Historians
- Best Paper Award - Award of Excellence2022Academy of Accounting Historians
- 2018 Innovation in Accounting History Education Award2018The Academy of Accounting Historians
- Partner of the Year2013RSM US, LLP (formerly McGladrey)
External Appointments
- Institute of Internal Auditors. 2021 - Present
- American Accounting Association. 2008 - Present
- Member, Association of Certified Fraud Examiners. 2004 - Present
- American Institute of Certified Public Accountants. 1996 - Present
Publications
- Keyser, J.D. 2024. George Henry Diacont: August 21, 1941 – October 1, 2020. Accounting Historians Journal (forthcoming).
- Bucaro, A.C. and J.D. Keyser. 2023. Classifying Internal Control Deficiencies: The Case of Magnum Hunter Resources Corporation. Submitted to: Issues in Accounting Education.(forthcoming). https://doi.org/10.2308/ISSUES-2022-073.
- Keyser, J.D. 2023. The Regulatory Philosophy of James R. Doty: PCAOB Chairman 2011 - 2017. Abacus (forthcoming). https://doi.org/10.1111/abac.12301.
- Keyser, J.D. 2023. Examine the Available Evidence: Was the Duhnke PCAOB Captured? Critical Perspectives on Accounting 97: 102573. https://doi.org/10.1016/j.cpa.2023.102573.
- Keyser, J.D. 2023. Statement 159 and the Intersection of Convergence, Reliability, and Comparability. Accounting Historians Journal 50 (1): 33-44. https://doi.org/10.2308/AAHJ-2021-027.
- Keyser, J.D. 2023. James R. Doty: PCAOB Chairman: 2011-2017. Accounting Historians Journal 50 (2):17-32. https://doi.org/10.2308/AAHJ-2023-017.
- Keyser, J.D. 2023. A Different Kind of Cola-War: Coca-Cola versus the IRS. Issues in Accounting Education 38 (3): 139-154. https://doi.org/10.2308/ISSUES-2021-127.
- Keyser, J. D. (2022). Has the SEC ever been Willing to Accept Qualified Audit Opinions for a GAAP Departure? (vol. 49, issue 1, pp. 29-37) Accounting Historians Journal
- Keyser, J. D., Smith, J. L., Stephens, N. M. (2022). An Audit Quality Inspection Scandal: Ethical Lapses in a Misguided Attempt to Alleviate Regulatory Scrutiny (vol. 37, issue 2, pp. 109-127) Issues in Accounting Education
- Keyser, J. D. (2021). The Recurring Debate in the United States over Mandatory Firm Rotation (vol. 48, issue 1, pp. 15-29) Florida: Accounting Historians Journal
- Keyser, J. D. (2020).
A Historical Assessment of Key Auditor Independence Policy: Auditing Your Own Work (vol. 47, issue 2, pp. 11-20) Accounting Historians Journal - Keyser, J. D. (2016). Professionalism (vol. 28, issue 2, pp. 63-65) Research in Accounting Regulation
- Keyser, J. D. (2015). The PCAOB’s Role in Audit Conduct and Conscience (vol. 27, issue 2, pp. 111-118) Research in Accounting Regulation
Presentations
- Keyser, J. D. (Panelist/Discussant), Paul, T. (Moderator), Botosan, C. (Panelist/Discussant), Hill, M. (Panelist/Discussant), Taylor, G. (Panelist/Discussant), Ulto, K. (Panelist/Discussant) WeAre Webinar Series, "2022 weARE Webinar Series: Best Practices for Student Comment Letter Projects", American Accounting Association, Internet. (2022).
- Keyser, J. D. History Section Mid-Year Webinar, "The Regulatory Philosophy of James R. Doty", American Accounting Association, Webinar. (2022).
- Keyser, J. D. (Panelist/Discussant), Hamilton, E. (Moderator), Goldsmith, T. (Panelist/Discussant), Downey, D. H. (Panelist/Discussant), Andiola, L. (Panelist/Discussant) AAA Audit Section Mid-Year Meeting, "Ciritical Thinking, Communication, and Technical Agility: How to Balance Classroom Content with Needed Skills", American Accounting Association, Las Vegas. (2022).
- Keyser, J. D. Webinar, "The Importance of ICFR and the Auditor's Role", Moss Adams, Internet based. (2016).
- Keyser, J. D. (Presenter & Author) Boesger Christian Business Leader Series, "The Auditor and His Public Interest Responsibility", Mount Vernon Nazarene University, Mount Vernon, Ohio. (2015).