PhD in Management, Accounting - NHH School of Economics, 2016
Master of Science in Accounting - CSU Fullerton, 2002
BS in Business - UC Riverside, 1996
Research Interest
Auditor Judgments
Audit and Financial Reporting Quality
IFRS/GAAP Convergence Issues
GAAP and Non-GAAP Reporting Issues
Patricia’s experience spans both the professional and academic arenas. In her over 10 years as an academic, Patricia has developed and taught courses across undergraduate and graduate programs in financial accounting, managerial accounting, auditing, data analytics, and emerging topics in accounting. She also helped co-found and is the current academic director of Merage’s first Specialty Master Program, the Master of Professional Accountancy (MPAc). Among the many electives she developed for the program is the School’s first ever accounting data analytics and ESG curriculum tracks. Patricia has investigated and authored both academic and practice papers on a range of topics related to audit quality, the impact of new regulation on market and financial reporting outcomes, and the impact of information technology on the audit process In her over 10 years as a practicing CPA, Patricia assisted clients with a wide range of services, from full-scope audits of private and public entities to research and consultation on a range of reporting and GAAP issues. Patricia is also the founder and current chair of the annual UCI Audit Committee Summit and is a member of the AAA, AICPA, CalCPA, and NACD.
Four-time recipient of UCI Division of Teaching Excellence Thank a Teacher Program
CalCPA Educator of the Year Nominee
CalCPA Women to Watch Finalist
National Association of Professional Women Woman of the Year
Deloitte LLP Accounting Scholars Award Recipient
PwC Inquires Grant Recipient - Data Analytics
Published:
Pincus, M, Tian, F, Wellmeyer, P, and Xin Xu. (2017) “Do Client’s Enterprise Systems Impact Audit Quality and Efficiency.” University of California, Irvine, Hong Kong University, University of California, Irvine, and Tsinghua University. Contemporary Accounting Research. 34 (4), 1975-2021. https://doi.org/10.1111/1911-3846.12335
Wellmeyer, P. and Chatani, K. “Why Cybersecurity is a Financial Reporting Risk”. UCI Accounting Bulletin. Fall 2018
Wellmeyer, P. “Dear Investor… Yours Truly, Auditor”- article describes current research, regulatory progress, and implications of new auditor reporting model. UCI Accounting Bulletin. Fall 2017. P. 2
Wellmeyer, P. “GAAP vs Non-GAAP: The Relevancy Debate.” UCI Accounting Bulletin. Fall 2016.
Wellmeyer, P. “Harnessing Big Data for the Accounting Edge.” UCI Accounting Bulletin. Fall 2015.
Under Review:
Wellmeyer, P. M. Pincus, L. Yao. “Do Client Managers Strategically Respond to their Auditors’ Materiality Threshold Disclosures?”. University of California, Irvine and Bejing JiaoTong University. Second-round review at Accounting Horizons. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3902967
Camacho, M. Munoz-Izquierdo, N., Pincus, M., Wellmeyer, P. “Are Key Audit Matter Disclosures Useful in Assessing the Financial Distress Level of a Firm?”. University of California, Irvine and Universidad Complutense De Madrid. Third round review at British Accounting Review. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3744282
Wellmeyer, P and Stuart, I. “In the Era of Audit Data Analytics, What’s Happened to Audit Sampling?” University of California, Irvine and Norwegian School of Economics. First round review at Managerial Auditing Journalhttps://papers.ssrn.com/sol3/papers.cfm?abstract_id=3690569
Working Papers:
Wellmeyer, P. Mock, T. Stuart, I. “The Impact of Hierarchical Teams, Method of Communication, and Auditor Priming on Key Audit Decisions.” Working Paper. University of California, Irvine, University of California, Riverside, and Norwegian School of Economics. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3690562
Lunawat, R., Wellmeyer, P., Yu, D. “The Impact of Audit Quality Disclosures on the Auditor Selection and Pricing Decisions of Board Members, CFOs, and Investors.” University of California, Irvine.
Working Projects:
Shanthikumar, D., Tian, F., Wellmeyer, P. “Do Culture Dynamics in CFO and Audit Partner Pairings Impact Audit Quality?”. In data analysis phase. University of California, Irvine and Hong Kong Polytechnic University.
