Janet Samuels, Ph.D.

Assistant Professor of Accounting
Areas of Expertise: 

Managerial Accounting, Balanced Scorecard, Whistle-blowing


Accounting From a Global Perspective, Financial Accounting & External Reporting, Managerial Decision Making/Accounting

Professional Bio: 

Janet Samuels is an Assistant Professor at Thunderbird School of Global Management. She has taught accounting courses in Asia and Glendale.

One stream of Janet’s research focuses on business ethics. She has recently co-authored several articles examining factors that influence whistle-blowing. In one study, she and her co-authors examine how a “best of class” outside whistle-blowing hotline can reduce the propensity to whistle-blow compared to a hotline viewed as staffed by company employees. Another study analyzes the effects of Sarbanes Oxley subcertification on propensity to whistle-blow. Dr. Samuels has also examined attitudes and norms towards insider trading. Her ethics work has been published in Journal of Business Ethics, Journal of Accounting and Public Policy, Auditing: A Journal of Theory and Practice, and Behavioral Research in Accounting.

Another area of Dr. Samuels’ research is on incentives, goals, and performance measures. She has several research studies examining the behavioral limitations of evaluating performance using the Balanced Scorecard. She has also studied how goals and incentives can influence behavior and performance. For example, a recent study examines how adjusting task requirements after the start of the task can influence the effectiveness of specific versus general goals. Her work in these areas has been published in Journal of Behavioral Decision Making, Behavioral Research in Accounting, and Advances in Accounting. A co-authored paper on goals and target costing, published in Strategic Finance, was awarded a Certificate of Merit from the Institute of Management Accounting

Dr. Samuels received her Bachelor in Business Administration with a major in accounting from the University of Wisconsin–Milwaukee. She worked with Arthur Andersen in Milwaukee for eight years, and had her own accounting and consulting practice for three years. She worked on audits, tax returns, and consulting engagements. Her clients were primarily privately held companies.

Dr. Samuels was on the faculty at Arizona State University from 2003 through 2011, where she taught courses in financial and managerial accounting and in accounting information systems. She earned her Ph.D. in accounting at Arizona State University.