Patricia Wellmeyer

Patricia Wellmeyer

Assistant Professor of Teaching, Accounting and Program Director, MPAc

SB2 403



PhD in Accounting and Auditing, NHH School of Economics
MS in Accountancy, CSU Fullerton
BS in Business Administration-Accounting, UC Riverside

Research Interest

Auditor Judgments

Audit and Financial Reporting Quality

IFRS/GAAP Convergence Issues

GAAP and Non-GAAP Reporting Issues

Although born in Seville, Spain, where most of her family still resides, Professor Wellmeyer migrated to the United States at a young age and has lived most of her life in Southern California. Professionally, Professor Wellmeyer’s career spans across both the academic and public accounting arenas.

As a Certified Public Accountant and Certified Global Management Accountant, Patricia’s experience includes work in the Auditing and Assurance department at PriceWaterhouseCoopers and as an independent consultant in the fields of auditing and financial reporting. Academically, Professor Wellmeyer has taught both undergraduate and graduate financial/managerial and auditing courses at several universities, including Cypress College, California State University, Fullerton, and University of California, Riverside. She helped launch and is currently the Program Director of the Master of Professional Accountancy Program at Merage. Her research interests lie in the area of auditor judgments and quality. Her research has been presented at various academic and professional venues internationally.


  • California Society of CPAs Achievement Award
  • Deloitte and Touche Accounting Scholars Award
  • National Association of Professional Women, Professional Woman of the Year 2013
  • CalCPA Woman to Watch Finalist, 2013


  • Pincus, M, Tian, F, Wellmeyer, P, and Xin Xu. “Do Client’s Enterprise Systems Impact Audit Quality and Efficiency.” Working Paper. University of California, Irvine, Hong Kong University, University of California, Irvine, and Tsinghua University.  Presented at 2014 Contemporary Accounting Research (CAR) Conference.  Conditional Acceptance (2016).
  • Wellmeyer, P. “The Impact of Individual Versus Group Decision Making on Auditor Risk Judgments: An Analysis of Choice-Shifts.” Working Paper, Norwegian School of Economics and University of California, Irvine (2016).
  • Wellmeyer, P and Stuart, I. “Sampling and the Assurance Process Post SOX- A Field Study” Working Paper, Norwegian School of Economics (2016).          
  • Wellmeyer, P. ”Audit Sampling: Yesterday and Today” Working Paper, Norwegian School of Economics and University of California, Irvine (2015). 
  • Wellmeyer, P and Stuart, I.  “The Impact of Audit Risk and Materiality on Auditor Judgments.” Working Paper, Norwegian School of Economics (2012).
  • Mock, T, Srivastava, R., Fukukawa H, and Wellmeyer, P. “A Study of the Elicited Risk Assessments in Auditing”. Research proposal sent to AAA/CAQ for consideration in Access to Audit Personnel Program. University of California Riverside, University of Kansas, Hitotsubashi Univeristy, and University of California, Irvine (2012).
  • Haight, Tim, Pincus, Mort, Wellmeyer, P. “Expanded Auditor Reporting: Evidence from the Implementation of ISA 700 in the UK.” In Data Gathering Stage. University of California, Irvine and Loyola Marymount University (2016).