University of Vermont

School of Business Administration

Barbara Arel, Ph.D. Associate Professor

Contact Information
Office: 307 Kalkin
Phone: (802) 656-5478

Office Hours: TR 11:00-12:00 or by appointment

Dr. Arel joined the faculty in 2006 after completing her PhD at Arizona State University. Prior to her doctoral studies, Dr. Arel worked as a senior auditor in a regional public accounting firm and is currently licensed as a certified public accountant. She is also a member of the American Accounting Association. Her teaching interests are in the areas of auditing, accounting information systems, fraud and forensic accounting and financial accounting. Her research focuses on the judgment and decision making processes of auditors and others. Her research has been published in Auditing: A Journal of Practice & Theory, Journal of Business Ethics, Journal of Accounting and Public Policy, Issues in Accounting Education, Advances in Accounting, Journal of Sports Economics and The CPA Journal.

Courses Currently Taught by Barbara Arel:

Publication History

Journal Article, Academic Journal
  • Arel, B.; Jennings, M.; Pany, K.; Reckers, P. - "Auditor liability: A comparison of judge and juror verdicts" (Refereed) - Journal of Accounting and Public Policy - 2012 - v. 31, no. 5, pp. 516-532 [Show/Hide Abstract]
  • Arel, B.; Beaudoin, C.; Cianci, A. - "The Impact of Ethical Leadership, the Internal Audit Function, and moral intensity on a financial reporting decision" (Refereed) - Journal of Business Ethics - 2012 - v. 109, no. 3, pp. 351-366 [Show/Hide Abstract]
  • Arel, B. - "The Influence of Judges??? Attitudes on Liability Assessments Related to Failed Audits " (Refereed) - Advances in Accounting - 2012 - v. 28, no. 2, pp. 201-208 [View publication] [Show/Hide Abstract]
  • Arel, B.; Tomas III, M. - "The NBA draft: A put option analogy" (Refereed) - Journal of Sports Economics - 2012 - v. 13, no. 3, pp. 279-305. [View publication] [Show/Hide Abstract]
  • Arel, B.; Hughes, S.; Sander, J. F. - "The personal financial reporting project: A student-based comprehensive learning project" (Refereed) - Issues in Accounting Education - 2011 - v. 26, no. 4, pp. 777-796 [Show/Hide Abstract]
  • Arel, B. - "The Influence of Litigation Risk and Internal Audit Source on Reliance Decisions" (Refereed) - Advances in Accounting - 2010 - no. 26, pp. 170-176 [View publication] [Show/Hide Abstract]
  • O'Donnell, E.; Kaplan, S.; Arel, B. - "The Influence of Auditor Experience on the Persuasiveness of Information Provided by Management" (Refereed) - Auditing: A Journal of Practice & Theory - 2008 [View publication] [Show/Hide Abstract]
  • Arel, B.; Pany, K.; Brody, R. - "Findings on the Effects of Audit Firm Rotation on the Audit Process Under Varying Strengths of Corporate Governance" (Refereed) - Advances in Accounting - 2006 - v. 22-2006, pp. 1-27 [View publication] [Show/Hide Abstract]
Journal Article, Professional Journal
  • Arel, B.; Pany, K.; Brody, R. - "Audit Firm Rotation and Audit Quality" (Refereed) - The CPA Journal - 2005 - v. 75.1, pp. p.36(4) [View publication] [Show/Hide Abstract]