Ikseon Suh

Ikseon Suh
Ikseon Suh Marquette University

 334 David Straz Hall

Milwaukee WI United States of America (414) 288-1465
Curriculum Vitae

Assistant Professor of Accounting

Dr. Suh, a Fulbright scholar and a recipient of PricewaterhouseCoopers LLP award, joined Marquette University in August, 2009, after earning her Ph.D from Southern Illinois University Carbondale (SIUC). She earned her Master in Accountancy at SIUC and worked at a regional accounting firm in Illinois. In Mexico, Dr. Suh was an Associate Professor at Instituto Tecnológico Autónomo de México where she taught a number of finance courses. Prior to ITAM, Dr. Suh worked as a Financial Analyst at Nacional Financiera (Affiliated financial institution of the Mexican Central Bank) and at the Mexican International Commerce department.

Her research interests involve auditor judgment and decision-making, behavioral aspects of accounting fraud, and fraud detection models.


  • Ph.D., Business Administration – Accounting (Southern Illinois University Carbondale, 2009).
  • Master in Accountancy (Southern Illinois University Carbondale).
  • Master in Finance (Instituto Tecnológico Autónomo de México-ITAM)
  • B.A. in Economics (Instituto Tecnológico Autónomo de México-ITAM)

Research Interests

  • Behavioral accounting/auditing
  • Judgment and decision making
  • Corporate governance
  • Fraud detection model
  • Psychology and sociology of fraud

Selected Publications

Suh, I. and Ugrin, J. (2015). “Negativity bias in investors’ reaction to board of directors’ risk oversight disclosure.” Advances in Accounting Behavioral Research, forthcoming.

Norman, C., Rose, J., and Suh, I. (2011). “The effects of disclosure type and audit committee expertise on chief audit executives’ tolerance for financial misstatements.” Accounting, Organization and Society, 36(2): 102-108.

Suh, I., Headrick, T. C. and Minaburo, S. (2011). “An effective and efficient analytic technique: A bootstrap regression procedure and Benford's Law.” Journal of Forensic & Investigative Accounting, 3(3): 25-45.

Suh, I. and Headrick, T.C. (2010). “A comparative analysis of the bootstrap versus traditional statistical procedures applied to digital analysis based on Benford’s law.” Journal of Forensic and Investigative Accounting, 2(2): 144-175.

Awards, Honors, & Certifications

  • Glen McLaughlin Prize for Research in Accounting Ethics, John T. Steed School of Accounting at the University of Oklahoma (2016)
  • Grant from Center for Audit Quality ($20,000 for 2011-2012)
  • Grant from PwC INQuires (2011, 2015)
  • Doctoral Fellowship (2007)
  • PricewaterhouseCoopers Award (2005)
  • Fulbright Scholar (since 2003)
  • Certified Public Accountant, State of Illinois