Department of Accounting

Professor/Internship Director

• Ph.D., Virginia Commonwealth University
• M.S. Accounting, Appalachian State University
• B.S.B.A, Appalachian State University

Dr. Kevin Eller is a Professor of Accounting at Appalachian State University. In addition to his previous ten years at App State, he has four years of work experience in public accounting and three years of experience as a Lecturer.  He is a member of the American Accounting Association. In his free time Kevin enjoys playing music, being outdoors, and spending time with his family.

Teaching

Principles of Accounting, Individual Income Taxation, Tax Research and Communication

Research Publications

1.) Brink, A. G., Eller, C. K., Gan, H. (2015). “Reporting Fraud: An Examination of the Bystander Effect and Evidence Strength” Advances in Accounting Behavioral Research 18: 125-154.

2.) Abdullah, I., Brink, A. G., Eller, C. K., Gouldman, A. (2016). “Pedagogical Training in Ph.D. Programs: How Does Accounting Compare to Similar Disciplines?” Advances in Accounting Education 18: 111-145.

3.) Tang, F., Eller, C. K, Wier, B. (2016). “Reporting Frequency and Presentation Format: Detecting Real Activities Manipulation” Journal of Information Systems 30(3): 63-77.

4.) Kelley, C. L. and Eller, C. K. (2016). “Until There’s a Cure, There’s a Dog: Tax Issues for Therapy Animals” Practical Tax Strategies 97(4): 148-157.

5.) Kelley, C. L. and Eller, C. K. (2017). “Tax Issues for Nontraditional Households” The Tax Adviser 48(4): 260-272.

6.) Eller, C. K. and Marden, R. (2017). “Garnishing the Dinner Plate” Internal Auditing 32(2): 32-35.

7.) Kelley, C. L., and Eller, C. K. (2017). “Introduction to Animal Therapy and its Related Tax Benefits” Journal of Counseling and Psychology 1(2): 1-29.

8.) Eller, C. K., and Green, K.Y. (2018). “Tales from the Crypt: A Cryptocurrency Fraud” Internal Auditing 33(2): 6-10.

9.) Kelley, C. L., and Eller, C. K. (2018). “Understanding the Community-Supported Business Model” The CPA Journal 88(4): 46-53.

10.) Brink, A.G., Eller, C. K., and Green, K.Y. (2018). “The Effects of Corporate Social Responsibility and Wrongdoer Rank on Whistleblowing” Accounting and the Public Interest 18(1): 104-128.

11.) Kelley, C. L. and Eller, C. K. (2020). “Student Loan Debt: Tax and Other Considerations” The Tax Adviser 51(12): 800-810. (featured and cover article)

12.) Eller, C. K., and Eggers, A.F. (2020). “Food for Thought: Be Careful with Worker Classification” Internal Auditing 35(5): 28-32.

13.) Tang, F., Eller, C. K., & Cereola, S. J. (2021). “How Do Reporting Frequency and Analyst Perceptions of Real Activities Manipulation (RAM) Influence Managers' RAM Behavior?” Journal of Information Systems, 35(2), 77-90.

14.) Eller, C. K., Brink, A. G., Green, K.Y. (2021). “Fraud Reporting within an Organization and the Use of the Internal Audit Function as a Training Ground for Management?” Behavioral Research in Accounting (accepted August 27, 2021; published online November 15, 2021) https://doi.org/10.2308/BRIA-2020-015

15.) Bagley, P. L., Dalton, D. W., Eller, C. K., & Harp, N. L. (2021). “Preparing students for the future of work: Lessons learned from telecommuting in public accounting.” Journal of Accounting Education 56, 100728.

16.) Brink, A. G., Eller, C. K., & Gao, L. (2021). “He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies.” Advances in Accounting 54, 100545.

17.) Gao, L., Eller, C. K., & Eggers, A. F. (2022). “GDPR and the cloud: examining readability deficiencies in cloud computing providers’ privacy policies.” Policy Studies, 1-23.

18.) Gao, L., Eller, C. K. (2022). “The Ambiguity of the “Good Faith” Term in Fraud Reporting” The Journal of Accounting, Ethics and Public Policy 23 (2), 353-381.

19.) Hasson, B. and Eller, C.K. (2022). “Looking the Other Way: A Culture of Fraud Acceptance.” Internal Auditing, Accepted for publication, Dec. 2022

20.) Hasson, B., Bagley, P. L., and Eller, C.K. (2023). “How remote work affected early-career auditors.” Journal of Accountancy 235 (4), 20-25.