Mary Durkin

Mary Durkin
Phone: (619) 260-4704
Office: Olin Hall 209

Assistant Professor of Accounting

  • PhD, Bentley University, Accounting
  • BS, University of Connecticut, Accounting
Mary Durkin is an assistant professor of accounting in the University of San Diego School of Business. Prior to completing her PhD in accountancy at Bentley University, she received her bachelor’s degree from the University of Connecticut and went on to work at Deloitte & Touche in the firm’s assurance practice.
She is a licensed CPA, and she was selected by the AICPA Foundation as a recipient of the 2011 Accounting Doctoral Scholars Fellowship. Durkin's research interests are in the area of auditor judgment and decision making. Her dissertation examines professional skepticism in the audit environment, studying the incentives and pressures that are impeding auditor skepticism and identifying methods to better promote skepticism in the audit practice. She is a member of the American Accounting Association and has presented her research at several national academic accounting conferences.

Areas of Expertise

Financial Statement Auditing, Auditor Judgment and Decision Making, Professional Skepticism


  • Accounting Doctoral Scholars Fellowship, 2011

Selected Publications

  • Jollineau, J., Durkin, M. (2018) Understanding and Improving Judgments and Decisions in Accounting, Routledge: Taylor and Francis Group(2018), 37-56.
  • Durkin, M., Rose, J., Thibodeau, J. (2020) Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism?, Journal of Information Systems, 34(1), 47-60.
  • Durkin, M., Jollineau, J., Lyon, S. Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance, Auditing: A Journal of Practice and Theory.