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 Paul  Clikeman
Paul Clikeman
Associate Professor of Accounting
Highest Achievement Award, Institute of Internal Auditors, Highest score on the May 1989 Certified Internal Auditor examination

Elijan Watt Sells Honorable Mention, American Institute of CPAs, For performance on the May 1982 Certified Public Accountant examination.
Stevens L Jerry, Clikeman M. Paul, "Behavioral Biases of Accounting Students in Different Contexts," Annual FEA and ABE Meetings, San Antonio, TX

Clikeman M. Paul, Accounting Fraud, Monthly Meeting of Legal Department, Richmond, VA

Geiger A. Marshall, O'Connell Brendan, Clikeman M. Paul, Labru Elena, Witkowski Kristen, A Cross-Country Comparison of Perceptions of Earnings Management, Accounting & Finance Association of Australia and New Zealand Annual Meeting, Alice Springs, Australia

Clikeman M. Paul, Henning L. Steven, Financial Analysts' Perceptions of Auditor Independence, Southeast Regional Meeting, Charleston, SC
Association of Certified Fraud Examiners
American Accounting Association
American Institute of Certified Public Accountants
Institute of Internal Auditors
Professional Experience
Previous positions include:
Associate Professor, University of Richmond. (2001 - 2009).

Assistant Professor, University of Richmond. (1995 - 2001).

Assistant Professor, Valparaiso University. (1988 - 1990).

Staff Auditor/Senior Auditor, Deloitte Haskins & Sells. (1984 - 1988).
Certified Fraud Examiner
Certified Internal Auditor
Institutional Service
Center for Active Business Education (CABE) Committee. (August 17, 2011 - May 7, 2012).

Graduate Council. (August 17, 2011 - May 7, 2012).

Committee Member, Curriculum Committee. (August 18, 2010 - May 9, 2011).

Committee Member, Graduate Council. (August 18, 2010 - May 9, 2011).

University of Richmond

First-Year Seminars Committee. (August 17, 2011 - May 7, 2012).

University Faculty Council. (August 17, 2011 - May 7, 2012).

Committee Member, University Faculty Council. (August 18, 2010 - May 9, 2011
Selected Publications

Paul M. Clikeman, J&K Fitness Supply Company: Auditing Inventory, Accounting Education: An International Journal, 2011

Paul M. Clikeman, Audit Evidence, Internal Auditor, 2009, 19-20

Marshall A. Geiger, Paul M. Clikeman, Brendan T. O'Connell, Elena Ochoa, Kristen Witkowski, Ilias Basioudis, Perceptions of Earnings Management: The Effects of National Culture, Advances in International Accounting, 2006, 175-199

Paul M. Clikeman, The Rise and Fall of Heilig-Meyers, Journal of Accounting Education, 2005

Paul M. Clikeman, Financial Statement Assertions, Internal Auditor, 2004

Paul M. Clikeman, Return of the Socially-Conscious Corporation, Strategic Finance, 2004

Paul M. Clikeman, Educating for the Public Trust, The CPA Journal, 2003

Paul M. Clikeman, Where Auditors Fear to Tread, Internal Auditor, 2003

Paul M. Clikeman, The Quality of Earnings in the Information Age, Issues in Accounting Education, 2002

Marshall A. Geiger, Paul M. Clikeman, Brendan T. O'Connell, Student Perceptions of Earnings Management: The Effects of National Origin and Gender, Teaching Business Ethics, 2001, 389-410

Paul M. Clikeman, Bill N. Schwartz, Malcolm L. Lathan, The Effect of the 150-Hour Requirement on New Accountants' Professional Commitment, Ethical Orientation, and Professionalism, Critical Perspectives on Accounting, 2001

Paul M. Clikeman, Integrating Research into the Initial Auditing Course, Advances in Accounting Education, 2000

Paul M. Clikeman, The Socialization of Undergraduate Accounting Students, Issues in Accounting Education, 2000

W. Darrell Walden, Paul M. Clikeman, Designing an Accounting Firm Website, The CPA Journal, 1998, 24-28

W. Darrell Walden, Paul M. Clikeman, Accounting Firm Websites: What Are the Benefits?, National Public Accountant, 1998, 24-26

Additional Publications

Paul M. Clikeman, Why It's Called a "Ponzi" Scheme, New Accountant, 2009, 10-12

Paul M. Clikeman, A Five-Minute Demonstration of Assertion-Based Auditing, The Auditor's Report, 2007, 2

Paul M. Clikeman, Everything You Always Wanted to Know About Enron (But Were Afraid to Ask), New Accountant, 2007, 12-14

Paul M. Clikeman, Of Arthur Andersen and Dan Rather, The Providence Journal, 2004, 1

Paul M. Clikeman, The Greatest Frauds of the (Last) Century, New Accountant, 2003

Paul M. Clikeman, Auditors' Reports Should Be More Like Movie Reviews, Richmond Alumni Magazine, 2002

Paul M. Clikeman, A Rating System for Auditors' Reports, The Providence Journal, 2002

B.S., Valparaiso University 1982
M.B.A., University of Chicago 1984
Finance and Production Management
Ph.D., University of Wisconsin 1995
Contact Information
230 RSB
(804) 287-6575
(804) 289-8878 (Fax)
Areas of Expertise
Auditor Independence
Accounting (Financial)