Biography

Dr. Dey is an associate professor at Howard University who researches human capital issues in the auditing and accounting profession, specifically advancement and retention issues facing Black accounting professionals. As a result of her research publications in academic and practitioner journals, she is frequently invited to present her research to practitioners at the international and national level. Dr. Dey started her career at a Big 4, became a CPA, completed her MBA in International Finance and worked for ExxonMobil for several years before completing her PhD and educating students at four universities. 

Dr. Dey is interested in guiding her current and former students to achieve success in the accounting profession.

Education & Certification

• Ph.D., Accountancy, The George Washington University, Washington D.C.
• M.B.A., International Finance, The George Washington University, Washington D.C.
• B.B.A., Accountancy, Howard University, Washington D.C.
• CPA, active license in Maryland for 30 plus years

Courses Taught

• Teach undergraduate and graduate students at the College of William & Mary, RIT, GWU and HU
• Financial Statement Analysis, Advanced Acctg, Auditing, Cost Acctg, Advanced Cost Acctg, Accounting Principles
• Invited to teach Financial Statement Analysis in the Girls Who Invest program at Wharton

Research Interest & Expertise 

• Specialty: Research on diversity in the accounting profession, advancement and retention issues and solutions. 
• Expertise: Race and Gender Diversity in the Accounting Profession 

Media Quotes

• Bloomberg Tax, Amanda Iacone, "EY Split Sets Stage for Big Labor Shuffle Among Big Four," Feb. 15, 2023
• Bloomberg Tax, Amanda Iacone, "Accounting Looks to Attract Next Gen CPAs, Boost Diversity," Jan. 12, 2021

Publications, peer-reviewed

Dey, R., Lim, L. 2024. Skills Required to Succeed in Public Accounting: Perceptions of Black and White Accountants. Accounting Horizons, 38(1): 69-78, AAA Journal. (https://doi.org/10.2308/HORIZONS-2022-077) 

Dey, R. 2023. Mentoring Support for Women Falls Short of Men in Early Career but Catches Up as Women Advance. Management Accounting Quarterly, 24(4): 13-24. Website

Dey, R., Lim, L. 2023. Do Social Networks Improve the Chance of Obtaining Challenging Assignments? Evidence from Black Accounting Professionals. Advances in Accounting, 63: 1-12, ScienceDirect Journal. (https://doi.org/10.1016/j.adiac.2023.100677)

Dey, M., Lim, L., Ross, F., Walker, T., and K. Bouyer. 2022. Greater Than the Sum of Its Parts: Collaborating for Diversity, Current Issues in Auditing, AAA Journal, 16 (1): A9-A17. (https://doi.org/10.2308/CIIA-2020-045)

Dey, M., Lim, L., and F. Ross. 2021. Impact of Mentoring: How to Build on Success Journal of Accountancy, 232 (3): 40-48. AICPA Journal. (https://www.journalofaccountancy.com/issues/2021/sep/impact-of-mentoring-for-black-accounting-professionals.html)

Dey, M., Lim, L., Little, C., and F. Ross. 2019. Challenges Continue for African-American Accountants, Journal of Accountancy, 227 (1): 40-45. (https://www.journalofaccountancy.com/issues/2019/jan/challenges-continue-for-african-american-accountants.html)

Dey, M., and L. Lim. 2018. Audit Fee Trends from 2000 to 2014, American Journal of Business, Emerald Journal, 33 (1/2): 61-80. (https://doi.org/10.1108/AJB-10-2016-0033)

Dey, M., and L. Lim. 2018. Have Second-Tier Auditors Impacted Auditor Concentration? Analysis of Changes from 2002 to 2014, Academy of Business Disciplines Journal, 11 (1): 42-61.

Dey, M. 2015. Employment Trends for Accountants and Auditors in Tennessee, Tennessee CPA Journal, 60 (6): 6-9.

Dey, M. and L. Lim. 2015. Accrual Reliability: Revisited, American Journal of Business, 30 (1): 22-48.

Dey, M., and L. Quamina. 2015. The Price of a Good Deed: All Whistleblowers are not Taxed Equally, CPA Journal, 85 (2): 52-55.

Dey, M., and L. Lim. 2014. Audit Quality within Second Tier Auditors, BRC Academy Journal of Business, 4 (1): 1-26.

Dey, M., and L. Quamina. 2013. Innocent Spouse Equitable Relief and Domestic Violence, Tennessee CPA Journal, 58 (5): 20-23.

Dey, M. 2013. Client Demand for Privacy and Audit Fees, BRC Academy Journal of Business, 3 (1): 61-81.

Dey, M., and A. Robin. 2012. The Post-SOX Evolution of the Client Portfolio of the Second Tier: A Focus on Restatement and Internal Control Risk, International Journal of Auditing, 16 (3): 308-334. 

Dey, M., Robin, A., and D. Tessoni. 2012. Advisory Services Rise Again at Large Audit Firms: Like a Phoenix, Revenues Reborn amid Renewed Concerns, CPA Journal, 82 (8): 58-67.

Dey, M., and M. Sullivan. 2011. Was Dodd-Frank justified in granting internal control audit exemption to small firms?, Managerial Auditing Journal, 27 (7): 666-692.

Dey, M., and A. Robin. 2011. Second Tier Auditing Firms: Developments and Prospects, CPA Journal, 81 (6): 32-39.

Dey, M. 2010. The Effect of Client Industry Structure on Client Preference for Privacy and Auditor Concentration, Managerial Auditing Journal, 25 (4): 361-376.