Cal Poly

Orfalea College of Business

Kim Westermann

Kim Westermann

Office 03-431
Phone 805-756-1431

Professor of Accounting

Personal Web Site

Kim Westermann

Dr. Kim Westermann is a professor of accounting in the Orfalea College of Business. She grew up in Southern California and graduated from Cal Poly with a Bachelor of Science degree in accounting in 2000. She worked for Ernst & Young in San Jose, Calif. as an audit senior. Dr. Westermann subsequently relocated to New York City, taking a job with PricewaterhouseCoopers, ending her career in public accounting as a full-time instructor in PwC’s Learning and Education division. In 2006, she entered the inaugural cohort of the Bentley University Ph.D. program and was selected as the Henry E. Rauch Doctoral Fellow recipient. In 2009, Dr. Westermann was a visiting scholar and lecturer at the University of New South Wales in Sydney, Australia. After graduating in 2011, she spent four years as an assistant professor in Miami at Florida International University.

Dr. Westermann is interested in a variety of qualitative methods and conducts research examining auditor perspectives within their social context. She has published in Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, and Issues in Accounting Education. Her in-process research is rooted within sociology and organizational behavior literatures, examining both audit practitioners, clients, and regulators about their perspectives on current issues in the auditing profession. Dr. Westermann’s work is the recipient of the prestigious 2022 Deloitte Foundation Wildman Award Medal.

Dr. Westermann serves as an Associate Editor for Auditing: A Journal of Practice and Theory and serves on the editorial review board for Contemporary Accounting Research.


·       Ph.D., Accounting, Bentley University

·       Bachelor of Science, Accounting, Cal Poly San Luis Obispo


·       Ernst & Young, Audit Senior

·       PricewaterhouseCoopers, Learning & Education Manager

Areas of Expertise

·       Auditing

·       Qualitative Methods


1. Bordeman, A., M. Cussat, and K. Westermann. 2022. Risk and Control Considerations in Attestation Engagements: The Auditor’s Role in the Academy Awards Issues in Accounting Education, Forthcoming.

2. Downey, D. and K. Westermann. 2021. The U.S. Group Auditor Perspective on Challenging Global Group Audits. Contemporary Accounting Research. 38 (2): 1395-1433

3. Andiola, L., Downey, D. and K. Westermann. 2020. Literature Review of Audit Firm Climate and Culture: Implications for Research and Practice. Auditing: A Journal of Practice & Theory. 39 (4): 1-29.

4. Bordeman, A. and K. Westermann. 2019. The PETH Exam & Acts Discreditable: An Introductory Case. Issues in Accounting Education. 34 (4): 39-53.

5. Westermann, K., J. Cohen, and G. Trompeter. 2019. PCAOB Inspections: Public Accounting Firms on “Trial.” Contemporary Accounting Research. 36 (2): 694-731.

– Recipient of the 2022 Deloitte Foundation Wildman Medal Award

6. Andiola, L., J. Bedard, and K. Westermann. 2019. It’s Not My Fault!: Insights Into Subordinate Auditors’ Attributions and Emotions Following Audit Review. Auditing: A Journal of Practice & Theory. 38 (1): 1-27.

7. Westermann, K. and J. Thibodeau. 2016. Extra Credit Opportunities: A Tool to Motivate Group Interaction in the Classroom. Current Issues in Auditing 10(2): I1-I13

8. Schnader, A., K. Westermann, D. Hanes, and J. C. Thibodeau. 2016. Training Teacher-Scholars: A Mentorship Approach. Issues in Accounting Education. 31 (2):171-190.

9. Westermann, K., J.C. Bedard, and C. Earley. 2015. Learning the “Craft” of Auditing: A Dynamic View of Auditors’ On-the-job Learning. Contemporary Accounting Research 32 (3): 864-896.

10. Bedard, J., R. Hoitash, U. Hoitash, K.Westermann. 2012. Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency. Auditing: A Journal of Practice & Theory 31(1): 57-78.


Recent News

More news


Our Stories

Cal Poly Business Magazine

See More


sample image snippet

Support Learn by Doing