Joseph Legoria

Joseph Legoria

U.J. LeGrange Endowed Professorship in Accounting #3
Professor, Department of Accounting
2833 Business Education Complex North
501 South Quad Drive
Baton Rouge, LA 70803
Phone: 225-578-6225
Fax: 225-578-6201


  • PhD Accounting, University of Arkansas, Fayetteville, Arkansas, 1997
  • BS Accounting, Southeastern Louisiana University, Hammond, Louisiana, 1988
  • MS Accounting, University of New Orleans, New Orleans, Louisiana, 1991


  • Teaching Interests: Financial Accounting and Reporting
  • Research Interests: Financial Accounting and Reporting, Audit Quality and Financial Reporting and SEC Accounting/Auditing issues that have public policy or regulatory implications

Selected Research Publications

  • Legoria, J., Reichelt, K., and Soileau, J. S (2020). Voluntary disclosure of country-level information and FCPA violations. Journal of Accounting, Auditing, and Finance, accepted for publication.
  • Buslepp, W. L., Legoria, J., Cavalier-Rosa, R., and Shaw, D. Lynn (2019). Misclassification of audit-related fees as a measure of internal control quality. Advances in Accounting, 46, 1-10.
  • Legoria, J., Reichelt, K., and Soileau, J. (2018). Auditors and Disclosure Quality: The Case of Major Customer Disclosures. Auditing: A Journal of Practice & Theory, 37(4), 163-189.
  • Legoria , J., Rosa, G., and Soileau, J. S (2017). Audt Quality across Non-Audit Service Fee Benchmarks: Evidence from Material Weakness Opinions. Research in Accounting Regulation, 29(2), 1-12.
  • Legoria, J., Melenderz, K. D., and Reynolds, J. Kenneth (2013). Qualitative Audit Materiality and Earnings Management. Review of Accounting Studies, 18(Volume 2), 414-442.
  • Legoria, J., Boone, J., and Stammerjohan, W. W. (2008). The Economic Benefits of FASB's recommended Disclosures: Evidence from the pharmaceutical industry. Advances in Accounting, 24(2), 202-212.
  • Boone, J. P., Legoria, J., Seifert, D. L., and Stammerjohan, W. W. (2006). The associations among accounting program attributes, 150-hour status, and CPA exam pass rates.. Journal of Accounting Education, 24, 202-215.
  • Barua, A., Legoria, J., and Moffitt, J. Sue (2006). Accruals Management to Achieve earnings benchmarks: A comparison of pre-managed profit and loss firms. Journal of Business, Finance and Accounting, 33((5) & (6)), 653-670.
  • Legoria, J. and Sellers, K. (2005). The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective. Research in Accounting Regulation, 18, 143-161.
  • Legoria, J. (2005). The Voluntay Disclosure of Advertising Expenditures: The Case of the Pharmaceutical Industry and Health Care Reform. Advances In Accounting, 21, 115-149.
  • Legoria, J., Black, E., and Sellers, K. (2000). Capital Investment Effects of Dividend Imputation. Journal Of The American Taxation Association, 22(2), 40-59.
  • Legoria, J. (2000). Earnings Management, The Pharmaceutical Industry and Health Care Reform. Research in Accounting Regulation, 14, 101-131.
  • Legoria, J. and Pendley, J. (1999). Assessing Auditor Independence: Audit Fees and Enforcement Patterns. Research in Accounting Regulation, 13, 151-167.


  • Buslepp, W. L., Legoria, J., Caviler-Rosa, R., and Shaw, D. L (2018, January). Misclassification of Audit-Related Fees as a Measure of Pre-Audit Financial Reporting Quality: Implications for Financial Reporting and Audit Quality.. Presented at 2018 Auditing Section Midyear Meeting sponsored by American Accounting Association, Portland Oregon.

Professional and Service Activities

  • Undergraduate Curriculum Committee, Committee Member (July 1, 2014 - December 31, 2020)
  • Undergraduate Curriculum Committee, Committee Member (July 1, 2013 - June 30, 2014)
  • Globalization Committee, Committee Member (August 1, 2012 - July 31, 2013)
  • Undergraduate Curriculum Committee, Committee Member (July 1, 2012 - June 30, 2013)
  • Undergraduate Curriculum Committee, Committee Member (July 1, 2011 - June 30, 2012)

Employed by LSU since

May 30, 2001