Dr. Ethan Kinory

Ethan Kinory received his M.S. in Taxation and Ph.D. from the City University of New York. Since 2015 he has been an Assistant Professor of Accounting at the Rutgers School of Business–Camden. Previously, he worked as a Senior Auditor and Senior Tax Accountant at large, well-revered companies in New York City. His research, which has been published in respected journals, such as the International Journal of Enterprise Information Systems, the Journal of Emerging Technologies in Accounting, and the International Journal of Auditing, focuses on his interests in Financial Reporting and Disclosure, Accounting Regulation, Discretionary Adoption and Implementation of New Standards, and Earnings Management. Specifically, his research topics include bribe pricing, financial statement location, impacts of fraudulent financial reporting, and blockchains in education.

Research Interests: Financial Reporting and Disclosure, Accounting Regulation, Discretionary Adoption and Implementation of New Standards, Earnings Management

Courses Taught: Introduction to Financial Accounting, Concepts of Auditing, Intermediate Accounting I, Intermediate Accounting II, Government and Not-for-Profit Accounting, Managerial Accounting

Representative Publications:

• Baranek, D., and E. Kinory, “Statewide Adoption of AICPA Code of Professional Conduct: A Review of Recent AICPA Disciplinary Actions.,” in Accounting and Finance Research. 9:1 (2020).
• Canada, J., and E. Kinory, “The Impact of Mutual Monitoring and Enterprise System Integration on the Empowerment of Managers.,” International Journal of Enterprise Information Systems. Volume 16:2 (2020).
• Church, K.S., E. Kinory and S.S. Smith, “Accounting Implications of Blockchain – A Hyperledger Composer Use Case for Intangible Assets.,” Journal of Emerging Technologies in Accounting. (2020).
• Guo, J., E. Kinory, and Y. Zhou, “Examining PCAOB Disciplinary Orders on Small Auditors: Evidence from Settled Disciplinary Orders from 2005-2018.” International Journal of Auditing. (2020).
• Kinory, E., S.S. Smith, and K. Church, “Exploring the Playground: Blockchain Prototype Use Cases with Hyperledger Composer.,” Journal of Emerging Technologies in Accounting. Volume 17:1 (2020).