Richard Palmer
Senior Lecturer in Accounting
Area of Expertise:
Auditing, Managerial Accounting
Research Interests:
Financial processes, change management, management control systems, auditing, fraudulent financial reporting
Selected Publications:
- "Supplier Finance Programs: Audit Concerns and Adjustments", CPA Journal, with L. Marshall, 2022
- "Internal Controls, Decentralization, and Performance", 39-65, with M. Gupta, A. Davila, 2018
- "Implementing Card Technology in Government: Different Approaches, Different Outcomes", Transforming Government: People, Process and Technology, with M. Gupta, J. Brandt, 2021
- "Shifts in Payment Strategy to Support the “Stay-at-Home” Workforce During the Current Covid-19 Pandemic: Survey Results", Journal of Payment Strategy and Systems, Issue 4, 411-425, with M. Gupta, J. Brandt, 2021
- "Benchmarking External Audit Fees to Lower Audit Costs: Data from Fortune 1000 Companies", Management Accounting Quarterly, Issue 4, with H. Olveda, K. Brucker, 2019
- "The Emergence of Virtual Card Payments: Data Highlights in North American Commercial Payment Practices", Journal of Payment Strategy and Systems, Issue 2, 194-204, with M. Gupta, J. Brandt, N. Palmer, 2016
- "The Use and Impact of Dynamically Adjustable Purchasing Cards on the Procurement Process: Survey Evidence", Cost Management, 18-28, with M. Gupta, J. Brandt, 2014
- "Organizational Structure and Intra-firm Innovation Diffusion", Journal of Marketing Management, Issue 2, 35-57, with R. Flight, 2013
- "Technology-Driven Convergence of Business Processes in the Acquisition Cycle: Implications for Accountants and Educators", Journal of Emerging Technology in Accounting, 2011
- "Moving Procurement Systems to the Internet: The Adoption and Use of E-Procurement Technology Platforms", European Management Journal, with M. Gupta, A. Davila, 2003
Academic/Professional Activities:
- Board of Advisors of a Company, Commercial Card Payments International
Awards/Honors:
- Faculty Fellow by The National Center for the Study of Middle Market, The Ohio State University, 2018
- Most Influential Executive finalist, Commercial Payments International, 2013
- Best Paper Award winner on "Modeling the Modern Acquisition Cycle", AIS Educator Association, 2005
- Voted Outstanding Professor, University of Tennessee Student Government Association, 2000
Personal Interests:
Travel, hiking, exercise with weights, all-around sports fan
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Professor Palmer joined the Olin faculty in 2019. Prior to that, he served as the Lumpkin Distinguished Professor of Business at Eastern Illinois University, as a Copper Dome Faculty Research Fellow at Southeast Missouri State University, and as a Visiting Professor at Washington University. His writings have appeared in journals such as Behavioral Research in Accounting, European Management Journal, Journal of Accounting, Auditing, and Finance, and Journal of Emerging Technology in Accounting. Prior to academic studies, Richard worked in public accounting and financial services industry performing accounting and audit services for a wide range of clients. Professor Palmer is one of the world’s foremost authorities on the procure-to-pay business cycle and bank commercial card technology Aspects of his work have been quoted in U.S. Senate hearings, the Wall Street Journal, ABC News Good Morning America, Business Week, CNN Money, CBS News MarketWatch, and American Banker, among others. Over his career, he has worked on projects with organizations such as MasterCard, Visa, Bank of America, Citibank, Comdata, General Electric, ITT Automotive, J.P. Morgan Chase, KPMG, Lockheed Martin, PNC, Scotiabank, University of Oregon, U.S. Bank, and Wells Fargo.
Email: rjpalmer@wustl.edu
Phone: (314) 395-3622
PhD 1990, Southern Illinois University-Carbondale
Masters of Accountancy 1984, Southern Illinois University-Carbondale
MBA 1981, Southern Illinois University-Carbondale
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