Matthew Baugh, PhD CPA is an Assistant Professor in Accounting at the ASU WP Carey School of Business. He teaches the undergraduate Principles of Auditing course. His research examines auditing practices, financial reporting quality, goodwill impairment, merger contracts, and regulatory environments. His dissertation examines whether centralized auditor policies are associated with common client outcomes of the SEC's filing review process. Professor Baugh spent more than four years as an internal auditor and compensation analyst for State Farm.