Internal Controls
Managerial Accounting

Internal Controls
Internal Auditing
Corporate Governance

DBA – 2012, Kennesaw State University
M.Acc. – 2004, University of Tennessee at Chattanooga
B.S. – 1981, University of Tennessee at Chattanooga

Sample Publications

Wilkins, A., Hermanson, D. and Cohen, J. (forthcoming) Do Compensation Committee Member Perceive Changing Performance Targets Mid-Cycle to be fair? Journal of Business Ethics. (DOI) 10.1007/s10551-015-2567-7.

Leggett, D., Wilkins, A. & Clark, S. (2015) The Frequency, Magnitude, and Measurement Subjectivity Associated with Reporting Liabilities at Fair Value. Academy of Accounting and Financial Studies Journal 19 (1), 160-170.

Wilkins, A. & Haun, A. (2014) Internal Control for Small and Entrepreneurial Organizations- It’s More Than Separation of Duties. The CPA Journal 84 (10), 48-51.

Wilkins, A. M., Colvard, R., Lipinski, J. (July, 2014). Does Your Company Have This Document? All Organizations Should Have a Code of Conduct. Strategic Finance, 96 (1), 35-39.

Wilkins, A. and Mooningham, B. (2013) Revisiting the Internal Control Walk-through: Reviewing Transactions Step by Step can help Internal Auditors Understand Sources of Potential Misstatements. Internal Auditor (August 2013), 17 - 19.

2012.  Understanding a Ponzi Scheme: Victims' Perspectives.  Journal of Forensic & Investigative Accounting 4 (1), 1-19. B. Acuff, D. R. Hermanson. DBS.

2012. “Corporate Governance: Preparing for the Expanding Role of the Internal Audit Function” Internal Auditing 27 (2), 13-18.  D. M. Boyle, D. R. Hermanson. CTP. 

2011. “Ethics Audits: Implications for Internal Auditors” Internal Auditing 26 (6), 3-8. D. M. Boyle, D. R. Hermanson. CTP.

2010. “Accounting Judgments under IFRS versus U.S. GAAP: An Experimental Design”, European Doctoral Programmes Association in Management and Business Administration (EDMBA), Soreze, France. DBS.

Professional Activities and Memberships

CPA, State of TN

American Accounting Association

Tennessee Society of CPA’s

American Institute of CPA’s

Institute of Internal Auditors

Institute of Managerial Accountants

Carter Street Corporation

Honors and Awards

2015 Institute of Managerial Accountants

2015 Certificate of Merit Lybrand Award

2014 Institute of Internal Auditors

2014 Ted Keys Honorable Mention Award

American Accounting Association- Public Interest Section. Mayper Scholar (2011-2012)
Carter Street Corporation- Distinguished Board Member (2011-2012)