Matthew Notbohm, Ph.D.

Matthew Notbohm, Ph.D.

Program Director

Photo of Matthew Notbohm, Ph.D.

Dr. Matthew Notbohm is currently an Associate Professor of Accountancy, the UND Accountancy Legacy Professor and the Director of the Master of Accountancy Program at the University of North Dakota (UND). He has over 16 years of higher education experience as an accounting educator and one year of experience in public accounting. He has published 11 accounting research articles.

Most of Dr. Notbohm’s research focuses on the impacts of accounting regulation on audit quality and financial reporting quality. He has taught courses in auditing, financial reporting, and cost/managerial accounting. He has received UND’s North Dakota Spirit Faculty Achievement Award, the Milton E. Larson Teaching Excellence Award, the UND College of Business & Public Administration’s Junior Faculty Research Award, and twice received the UND College of Business and Public Administration’s Junior Faculty Teaching Award.

Notbohm earned his Ph.D. in Accounting from Florida State University in 2010, his Master of Accounting Science from the University of Illinois at Urbana-Champaign in 2001, and his Bachelor of Science in Business Administration (Accounting major) from Southeast Missouri State University in 2000. He also serves as the Assistant Paper Chair on the leadership team of the Midwest Region Meeting of the American Accounting Association. Professor Notbohm is married with three children, and he enjoys hiking, organic gardening, photography and physical fitness.  Dr. Notbohm is also a 2nd degree black belt in Tae Kwon Do.


  • Notbohm, M., Valencia, A., Patersen, J. (2015). Auditor Size Effects on Knowledge Spillovers from Jointly-Provided Tax and Audit Services. Advances in Taxation, 22, 109-143.
  • Notbohm, M., Ellingson, D. A., Campbell, K., Gaynor, G. (2014). The SEC’s Regulation FairDisclosure and Social Media. CPA Journal, LXXXIV(11), 26-29.
  • Notbohm, M., Blay, A., Valencia, A., Schelleman, C. (2014). Audit Quality Effects of an IndividualAudit Engagement Partner Signature Mandate. International Journal of Auditing, 18(3), 172-192.
  • Notbohm, M., Herda, D., Dowdell, T. The effect of external audits of internal control over financialreporting on financial reporting for clients of Big 4, Second-tier, and small audit firms.Research in Accounting Regulation, 26(1), 98-103.
  • Notbohm, M., Dowdell, T., Herda, D. Do Management Reports on ICFR Improve FinancialReporting? Research in Accounting Regulation, 26(1), 104-109.
  • Notbohm, M., Ellingson, D. A., Campbell, K., Gaynor, G. (2013). The Dodd-Frank Act’s ConflictMinerals Provision: What CPAs Should Know about the SEC’s Final Rule. CPA Journal,LXXXIII(4), 20-25.
  • Notbohm, M., Bathke, A., Morton, R., Zhang, T. Objective estimation versus subjectiveperceptions of earnings patterns and post-earnings-announcement-drift. Accounting andFinance, 54(2), 305-334.
  • Notbohm, M., Ellingson, D. A., Campbell, K. (2012). PCAOB Auditor Inspections and ForeignAuditors: Questions about Audit Quality. The CPA Journal, LXXXII(11), 32-35.Ellingson, D. A.,
  • Notbohm, M. (2012). Synchronous Distance Education: Using WebConferencing in an MBA Accounting Course. American Journal of Business Education, 5(5),555-562.

Areas of Expertise

  • Applied Economics
  • Archival Accounting Research Techniques
  • Audit Quality
  • Financial Accounting,
  • Statistical Analysis/Econometrics

Contact Information


Office: 701.777.4687

Dept: 701.777.2921