Patricia A. Patrick

Clinical Associate Professor of Accounting
Department: Accounting
Office: 377 Business Building
Phone: 814-867-5799
Fax:
E-mail: pap157@psu.edu
Member of Faculty Since: 2014


Introduction

Dr. Patrick joined the Smeal College of Business in Fall 2014 as a Clinical Associate Professor of Accounting. Her teaching interests inlcude forensic accounting, auditing, and government accounting. Dr. Patrick comes to Penn State from the Shippensburg University of Pennsylvania, where she was a tenured Associate Professor of Accounting. Dr. Patrick's primary research interest is fiscal distress in municipal governments. She has received grants from the Center for Rural Pennsylvania and other bipartisan think tanks to investigate fiscal distress. Dr. Patrick loves teaching and was elected "Faculty Mentor of the Year" in spring 2014 by the Shippensburg University student athletes. Dr. Patrick tries to make accounting information easy for students to understand and engages students by using group work, simulated fraud/audit documents, service learning projects, and student presentations. Dr. Patrick is a Certified Public Accountant, Certified Fraud Examiner, and Certified Government Financial Manager.       


Expertise

Forensic Accounting, Auditing, Governmental Accounting


Publication List

Patricia A. Patrick and John M. Trussel, "A Review of the Governmental Fiscal Distress Literature", Journal of Accounting Literature, 2015, work in progress.

John M. Trussel and Patricia A. Patrick, "The Socio-Demographic, Economic and Financial Profiles of Municipalities at Risk of Financial Distress in Pennsylvania", Austin Journal of Accounting, Audit and Finance Management , 2015, under review.

Patricia A. Patrick and John M. Trussel, "The Nature and Extent of Financial Distress in Pennsylvania Municipalities", Journal of Government Financial Management , 2014, Spring, pp. 38-43.

Patricia A. Patrick and John M. Trussel, "An Analysis of Survey of Financial Condition Data ", Center for Rural Pennsylvania , 2013, Spring, pp. 38-43.

Patricia A. Patrick and John M. Trussel, "Predicting County Expenditures by Policy Area", International Research Journal of Applied Finance, 2013, 4, pp. 1646-1662.

John M. Trussel and Patricia A. Patrick, "The Symptoms and Consequences of Fiscal Distress in Municipalities: An Investigation of Reductions in Public Services", Accounting and the Public Interest, 2013, 13, pp. 151-162.

John M. Trussel and Patricia A. Patrick, "Predicting Fiscal Distress in Special District Governments", Journal of Public Budgeting, Accounting and Financial Management, 2013, 25, pp. 589-616.

John M. Trussel and Patricia A. Patrick, "Predicting Signifcant Reductions in Instructional Expenditures by School Districts", Journal of Education Finance, 2012, 37, pp. 205-233.

John M. Trussel and Patricia A. Patrick, "A Survival Analysis of US Municipalities", International Journal of Public Administration, 2012, 35, pp. 620-633.

Patricia A. Patrick and John M. Trussel, "Financial Indicators and Reductions in Public Services by Pennsylvania Municipalities", International Journal of Business and Social Sciences, 2011, 2, pp. 53-62.

Patricia A. Patrick and John M. Trussel, "Financial Indicators and Reductions in Public Services by Pennsylvania Municipalities", The Chrostwaite Institute of the Pennsylvania State Association of Boroughs., 2011, 1, pp. 1-100.

Patricia A. Patrick, "Be Prepared Before you Blow the Whistle: Protection Under State Whistle Blowing Laws ", Fraud Magazine, 2010, 24, pp. 28-31.

Patricia A. Patrick, "The Adoption of GASB 34 in Small, Rural, Local Governments", Journal of Public Budgeting, Accounting and Financial Management, 2010, 22, pp. 227-249.

Patricia A. Patrick, "Franklin County Contractors: The Case of Concealed Liabilities ", Case Studies in Financial Statement Fraud, 2010, Chapter 24, pp. 227-236.

John M. Trussel and Patricia A. Patrick, "A Predictive Model of Financial Distress in Local Governments", Journal of Public Budgeting, Accounting and Financial Management, 2009, 21, pp. 578-616.

John M. Trussel and Patricia Patrick, "An Empirical Analysis of Financial Distress in Pennsylvania's Rural Hospitals", Journal of Health Care Finance, 2008, 36, pp. 31-60.

John M. Trussel and Patricia A. Patrick, "An Empirical Analysis of Financial Distress in Pennsylvania's Rural Hospitals", Center for Rural Pennsylvania, 2008, 1, pp. 1-100.

Goktug Morcol and Patricia A. Patrick, "Business Improvement Districts in Pennsylvania: Implications for Democratic Metropolitan Governance", Business Improvement Districts: Research, Theories, and Controversies , 2008, 1, pp. 290-318.

Goktug Morcol and Patricia A. Patrick, "Business Improvement Districts in Pennsylvania", International Journal of Public Administration, 2006, 29, pp. 137-172.

Patricia A. Patrick and Shaun L. Gabbidon, "A Commentary on Bowden v. Caldor: A Case Study of the Intersection of Racial Animus and Private Security Misconduct", Journal of Ethnicity in Criminal Justice, 2006, 4, pp. 51-64.

Patricia A. Patrick and Shaun L. Gabbidon, "What's True about False Arrests", Security Management, 2004, 48, pp. 48-64.


Media Mention

Franklin County: Four County Townships in Financial Distress,  Public Opinion (Chambersburg, PA)


Education

PhD, Public Administration, Penn State Harrisburg,  2007 

MBA, Business Administration, Penn State Harrisburg,  2003 

B.A., Professional Accountancy, Penn State Harrisburg,  1986 

Certified Public Accountant, Pennsylvania,  1989 

Certified Fraud Examiner, Association of Fraud Examiners,  2000 

Certified Government Financial, Association of Government Accountants,  2005 


Courses

ACCTG 403W, Auditing

ACCTG 803, Forensic Accounting