Dr. Steven R. Hegemann earned his Ph.D. from Pace University in New York City in 2013. Prior to his appointment at UNL he was an assistant professor of accounting at Nebraska Wesleyan University. He worked in private industry for 15 years, including at KPMG, LLP and Morgan Stanley. During this time he was involved in investigating fraud at several banks during the financial crisis. His research interests include ethics, financial reporting fraud, forensic analysis, international financial reporting standards, moral hazard and unintended consequences.
 
Hegemann’s dissertation is titled “The Effect of FASB Statement No. 123R on Stock Repurchases: An Empirical Examination of Management Incentives”.