Carson College of Business Faculty Directory

Carson College Directory

Claire Latham

Associate Professor, Business
Wsu - Vancouver


Phone: (360) 546-9757
Office: CL 308 Q


  • PhD (Georgia State University)
  • Other (Portland State University)
  • MBA (University of Portland)
  • BS (Rutgers University)

Claire Latham

Dr. Latham is an associate professor in the Department of Accounting, where she teaches intermediate accounting, accounting information systems and internal control, and auditing. Dr. Latham conducts empirical and behavioral research involving ethics and the public accountant with a concentration on efforts to enhance ethics training of students and professional accountants. Her research also focuses the use of behavioral scales in accounting research with a concentration on ethics research. Dr. Latham has published in numerous journals, including the Journal of Business Ethics, The International Journal of Auditing, The Journal of Forensic Accounting: Auditing, Fraud, and Taxation, Issues in Accounting Education, Advances in Behavioral Accounting Research and the Journal of Accounting Literature. She is a Board Member of the President's Teaching Academy and the Director of Assessment for the Carson College of Business. She conducts public accounting ethics workshops which support accounting scholarships and her students have completed over 250 client internal control evaluations for businesses. Dr. Latham has been honored with several Outstanding Faculty Teaching Awards, Student Business Organization's Instructor of the Year Awards, the Carson College of Business Outstanding Service Award, the Woman of Distinction Award and was recently nominated for the American Accounting Association's highest teaching honor, the J. Michael and Mary Anne Cook Prize.

Research Interests

audit quality
behavioral scales in accounting ethics research
ethics and accounting
ethics and the public accountant
ethics training

Teaching Interests

accounting information systems and internal control
financial accounting
intermediate accounting

Journal Articles

  • Jane Cote, Claire Latham Ethics Training Approaches in Accountants’ Continuing Professional Education Journal of Accounting, Ethics and Public Policy, 2019
  • Aaron Wilson, Casey McNellis, Claire Latham Mandatory Audit Firm Rotation, Auditor Familiarity, and Trust: Effect on Auditee Whistleblowing Reporting Intentions International Journal of Auditing, 2018
  • Anne Christensen, Jane Cote, Claire Latham Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum Journal of Business Ethics: JBE, 2016
  • Jane Cote, Claire Latham Peer-to-Peer Implementation of an Action-Oriented Ethics Framework in the Introductory Accounting Sequence Advances in Accounting Education, 2016
  • Anne Christensen, Jane Cote, Claire Latham Insights regarding the applicability of the defining issues test to advance ethics research with accounting students: A meta-analytic review Journal of Business Ethics: JBE, 2016
  • Jane Cote, Claire Latham, Debra Sanders Ethical financial reporting choice: The influence of individual characteristics Advances in Accounting Behavioral Research, 2013
  • J. Cote, J. Goodstein, C.K. Latham Giving Voice to Values: A Framework to Bridge Teaching and Research Efforts Journal of Business Ethics Education, 2011
  • Jane Cote, Claire Latham Examining both sides of stakeholder engagement: Behavioral implications in interorganizational alliances Advances in Management Accounting, 2010
  • Anne Christensen, Jane Cote, Claire Latham Unauthorized electronic access: Students' ethics, attitudes, and actions Advances in Accounting Education, 2010
  • Claire Latham Business-student partnership: Linking accounting information systems, internal control, and auditing Advances in Accounting Education, 2009
  • Claire Latham The Research Focus of New Tax Scholars Advances in Taxation, 2006
  • Jane Cote, Claire Latham Trust and commitment: Intangible drivers of interorganizational performance Advances in Management Accounting, 2006
  • Jane Cote, Claire Latham Relationship quality: A critical link in management accounting performance measurement systems Advances in Management Accounting, 2004
  • Jane Cote, Claire Latham Exchanges Between Healthcare Providers And Insurers: A Case Study Journal of Managerial Issues, 2003
  • Jane Cote, Claire Latham Hidden costs in the physician-insurer relationship Journal of Health Care Finance, 2003
  • Anne Christensen, Catherine Finger, Claire Latham New Accounting Scholars' Publications in Accounting and Nonaccounting Journals Issues in Accounting Education, 2002
  • Claire Latham, Fred Jacobs, Natalia Kotchetova The Impact of Management Team Characteristics and Agency Structure on Disclosure Fraud Journal of Forensic Accounting, 2000
  • Jane Cote, Claire Latham The Merchandising Ratio: A Comprehensive Measure of Working Capital Strategy Issues in Accounting Education, 1999
  • Claire Latham, Mark Linville A Review of the Literature in Audit Litigation Journal of Accounting Literature, 1998
  • Claire Latham, Fred Jacobs, Pamela Roush Does Auditor Tenure Matter? Research in Accounting Regulation, 1998
  • Fred Jacobs, Claire Latham, Lee Choongseop The Relationship of Customer Satisfaction to Strategic Decisions Journal of Managerial Issues, 1998
  • Frank Watkins Jr., Fred Jacobs, Claire Latham Managing the Pension Plan Decision: A Multi-Stage Approach Accounting Perspectives, 1995

    Books/Book Chapters

    • Book Chapter Jane Cote, Claire Latham Introducing GVV to New Audiences
    • Book Chapter Jane Cote, Claire Latham Building Action-Oriented Tools to Tackle Ethical Challenges in the Accounting Profession
    • Book A. Arens, D. Ward, Claire Latham Computerized Accounting in the Cloud Using Microsoft Dynamics GP 2016
    • Book A. Arens, D. Ward, Claire Latham Computerized Accounting in the Cloud Using Microsoft Dynamics GP 2013


      • Claire Latham, Fred Jacobs An Empirical Investigation of Monitoring and Incentive Effects on Misleading Disclosure