Bud Fennema teaches managerial accounting and seminars on behavioral accounting research, and he publishes research in the area of judgment and decision making. He has served as President of the Accounting Program Leadership Group and currently serves on the Florida Board of Accountancy. Prior to pursuing an academic career, he worked in private companies and public accounting with Arthur Andersen & Co. He has C.P.A. and C.M.A certifications.

Bud Fennema - Vita (PDF)

SELECTED PUBLISHED RESEARCH

Peters, E, Fennema, M.G., & K. Tiede (2018).  The loss-bet paradox: Actuaries, accountants, and other numerate people rate numerically inferior gambles as superior.  Journal of Behavioral Decision Making, in press.

Blay, A. & M.G. Fennema (2017).  Are accountants made or born?  An analysis of self-selection into the accounting major and performance in accounting courses and on the CPA exam.  Issues in Accounting Education, 32, 33-50.

• Voted by American Accounting Association as best paper of 2017.

Dickins, D., Daugherty, B., & Fennema, M.G. (2013). The effects of offshoring audit procedures on jurors’ evaluations of auditor liability and plaintiff’s awards. Advances in Accounting Behavioral Research, 16, 55-84.

Daugherty, B., Dickins, D. & Fennema, M.G. (2012). Offshoring tax and audit procedures: Implications for U.S.-based employee education.Issues in Accounting Education, 27, 733-742.

Fennema, M.G., & Koonce, L. (2010). Mental accounting in financial reporting and voluntary disclosure.Journal of Accounting Literature, 29, 1-29.

Fennema, M.G., & Perkins, J.D. (2008). Mental Budgeting Versus Marginal Decision Making: Training, Experience, and Justification Effects on Decision Involving Sunk Costs.Journal of Behavioral Decision Making, 21, 225-239.

Fennema, M.G., Rich, J. & Krumwiede, K. (2005).Asymmetric effects of activity based costing system cost reallocation.Advances in Behavioral Accounting Research, 8, 167-187.

Reimers J. & Fennema, M.G. (1999). The audit review process and sensitivity to information source objectivity.Auditing: A Journal of Practice & Theory, 18, 117-123.

Dusenbury, R. & Fennema, M.G. (1996). Linguistic-numeric presentation mode effects on risky options preferences. Organizational Behavior and Human Decision Processes, 68, 109-122.

Heath, C. & Fennema, M.G. (1996). Amortization in mental accounting.Organizational Behavior and Human Decision Processes, 68, 95-108.

Kleinmuntz, D.N., Fennema. M.G., & Peecher, M.E. (1996) Conditioned assessment of subjective probabilities: Identifying the benefits of decomposition.Organizational Behavior and Human Decision Processes, 66, 1-15.

Fennema, M.G., & Kleinmuntz, D.N. (1995). Anticipations of effort and accuracy in multiattribute choice.Organizational Behavior and Human Decision Processes, 63, 21-32.