Director, School of Accounting; KPMG Eminent Professor of Accounting

Year Started at JMU: 2005

Contact Info

  • Ph.D., Florida State University, 1993
  • M.B.A., The Citadel, 1989
  • B.S., The Citadel, 1984
Professional Interests
  • Auditors' reporting decisions
  • Ethical issues in accounting
Professional Background
  • Currently chair the AUD Subcommittee for the Uniform CPA Examination
  • Recently served as President of the Forensic Accounting Section of the American Accounting Association (AAA)
  • Previously served as President of the Accounting, Behavior, and Organizations (ABO) section of the AAA
  • Previously served as Chair of the AAA Professionalism and Ethics Committee
  • Served in leadership positions for the Baton Rouge Chapters of the Institute of Internal Auditors (IIA), the Association of Certified Fraud Examiners (ACFE), and the Information Systems Audit and Control Association (ISACA), as well as the Texas Society of CPAs, the Houston Chapter of CPAs, the Baton Rouge Chapter of the Louisiana Society of CPAs, and the Greenville (SC) Chapter of the Institute of Management Accountants.
Positions Held
  • Associate Professor, Louisiana State University, Baton Rouge, LA
    Marjory B. Ourso Excellence in Teaching Professor
    June 1998 – June 2005
  • Assistant Professor, University of Houston, Houston, TX
    September 1993 – June 1998
  • Research and Teaching Assistant, Florida State University, Tallahassee, FL
    August 1989 - August 1993
  • Assistant Business Manager, Athletic Department, The Citadel, Charleston, SC
    August 1987 - August 1989.
  • Senior Accountant, KPMG Peat Marwick, Greenville, SC
    July 1984 - August 1987.
  • Team Captain (Barbara Louwers’ BFFs) for the Alzheimer’s Association Walk to End Alzheimer’s, 2014 - present
  • Harrisonburg Alzheimer’s Association Walk to End Alzheimer’s Planning Committee, 2015 – present
Key Publications

Professor Louwers has authored or co-authored 13 books (including one of the best-selling auditing textbooks) and almost 50 articles on a wide range of accounting, auditing, and technology-related topics, including publications in the Journal of Accounting Research, Journal of Business Ethics, Behavioral Research in AccountingAccounting HorizonsDecision Sciences, Issues in Accounting Education, Journal of Accountancy, CPA Journal and Today's CPA.  Some of his works have been reprinted in both Russian and Chinese.

Recent publications include:

Louwers, T. 2015. The Past, Present, and Future (?) of Crime-Related Forensic Accounting Methodology. Accounting Research Journal 28: 4-9.

Wheeler, S., Cereola, S., and Louwers, T. 2014. MD&A Disclosure Tendencies: The Case of LIFO Liquidations. Accounting Horizons 28 (December): 805-818.

Cereola, S., Wheeler, S., and Louwers, T. 2014. The Impact of Auditor Association on Disclosure Transparency: Duplicate MD&A Disclosure Responsibilities? Current Issues in Auditing.

Daigle, R., T. Louwers, and J. Taylor-Morris. 2013. HealthSouth, Inc.: An Instructional Case Examining Auditors’ Legal Liability. Issues in Accounting Education 28 (Oct/Dec): 887-900.

Gordon, E., E. Henry, B. Reed, and T. Louwers. 2012.  The Role of Related Party Transactions in Fraudulent Financial Reporting Journal of Forensic and Investigative Accounting 4 (January - June): 186 - 213.

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