Senior Economic Research Fellow (2019-2020)
Aleksandra (Ally) Zimmerman is an Assistant Professor of Accounting at Florida State University. She earned her Ph.D. in management (accounting) from Case Western Reserve University in Cleveland, Ohio, in May 2016. Prior to her
doctoral program, she worked full time for three and half years in public accounting for the regional firm HW&Co., CPAs and Advisors in Beachwood, Ohio. Zimmerman worked as a staff auditor for approximately two years
and as a tax, employee benefit plan compliance and business valuation senior for about a year and half. She will be collaborating with Joon-Suk Lee and Derek Barr-Pulliam (University of Louisville) on a project on specialists.
Specifically, the project focuses on how and when auditors use in-house specialists and how this impacts audit quality. This is a project that can inform and support the PCAOB's implementation and possibly a future post-implementation
review of the recently adopted amendments to the standards on using the work of specialists, for example, by identifying areas of audit practice where the amendments could have a particular impact on audit quality. The research project
will leverage data contained in PCAOB engagement profiles to answer the proposed research questions and thereby inform its policy-making.