Denise Hanes Downey

​​​​Senior ​Economic Research Fellow

Office of Economic and Risk Analysis

Denise Hanes Downey ​is a senior economic research fellow in the Office of Economic and Risk Analysis at the PCAOB. She comes to the PCAOB from Villanova University, where she holds the Kevin Tedeschi '71 Assistant Professorship in the accounting department.

Professor Downey's research focuses on auditor judgment and decision making, with a particular emphasis on arrangements in which auditors are geographically dispersed. She is an expert on multilocation audits and offshoring and has examined pertinent challenges encountered by auditors domestically and internationally on such engagements.

Professor Downey's professional experience includes several years with PricewaterhouseCoopers LLP working in the firm's assurance practice.

She earned a B.S. and M.S. in accounting from Villanova University and a Ph.D. from Bentley University.​