Carson College of Business Faculty Directory

Carson College Directory

Kat Harris

Assistant Professor


Phone: (509) 335-1413


  • PhD (University of Nebraska-Lincoln)
  • BS (University of Wyoming)

Kat Harris

Kathleen Harris is an assistant professor in the Department of Accounting where she teaches undergraduate and graduate auditing courses. Kathleen’s primary research interests are audit quality, corporate governance, and the audit process. She earned her doctorate in accounting from the University of Nebraska-Lincoln. Prior to entering academia, Kathleen worked for Deloitte and Touché, LLP, in Denver, Colorado for five years.

Research Interests

audit process
audit quality
corporate governance
diversity in the auditing profession
intersection of audit and tax

Teaching Interests


Journal Articles

  • Mary Harris, Cathy Jun Discussion of “Is There a Dark Side of Competition? Product Market Competition and Auditor-Client Contracting.” Advances in Accounting, 2023
  • Daniel Ferguson, Mary Harris, L. Tyler Williams Developing an Algorithm to Analyze Comment Letters for the Accounting Standard Setting Process Journal of Information Systems, 2023
  • Jared Eutsler, Mary Harris, L. Tyler Williams, Omar E. Cornejo Accounting for Partisanship and Politicization: Employing Benford's Law to Examine Misreporting of COVID-19 Infection Cases and Deaths in the United States Accounting, Organizations and Society, 2023
  • Nathan Goldman, M. Kathleen Harris, Thomas Omer Does Task-Specific Knowledge Improve Audit Quality: Evidence from Audits of Income Tax Accounts Accounting, Organizations and Society, 2022
  • Elizabeth D. Almer, M. Kathleen Harris, Julia L. Higgs, Joseph Rakestraw Gender Equity in Public Accounting: Evidence from Single Audit Partner and Director Engagement Leaders Journal of Accounting and Public Policy, 2022
  • Marc Cussatt, M Harris, Fangjun Xiao The Variety of Diversity Considerations in the Director Nomination Process: Evidence from the Dow 30 Accounting and the Public Interest, 2021
  • M. Kathleen Harris, L. Tyler Williams Audit Quality Indicators: Perspectives from Non-Big Four Auditors and Audit Committee Financial Experts of Small Companies Advances in Accounting, 2020
  • Elizabeth Almer, M. Kathleen Harris, Julia Higgs, Joseph Rakestraw Gender Representation within the Partnership at Large CPA Firms Journal of Business Ethics: JBE, 2020
  • M. Kathleen Harris, L. Tyler Williams Evidence-Based Policymaking In Auditing Regulation: An Historical Analysis Of Academic Research Citation In PCAOB Standard-Setting Practices Journal of Accounting and Public Policy, 2019