Professor Ratliff joined the Utah State faculty in 1990. He is currently the Arthur Andersen Alumni Professor of Accounting and Director of Research for the School of Accountancy. Recognized as an international authority in the field of internal auditing, he has published and lectured extensively on auditing and management topics in the United States, England, Southeast Asia, China, Australia, and New Zealand.
Dr. Ratliff has been named an Honorary Fellow of the Institute of Internal Auditors, New Zealand, that organization's highest honor. He has also received several other awards and honors for his teaching and research, and he has consulted with a variety of international, national, and local organizations.
Professor Ratliff earned his bachelor’s degree at Texas Christian, his master’s at the University of Texas, and his Ph.D at the University of North Carolina. He previously taught at the University of Utah and the University of Otago in Dunedin, New Zealand. He is also a former audit director for the Church of Jesus Christ of Latter-day Saints.
Dr. Ratliff will discuss the current problems facing the accounting profession, most of which have to do with the issue of truth. His research indicates that often a disturbing chasm exists between GAAP and truth, and that today’s more discerning market is demanding more of the latter, even if it means less of the former. Professor Ratliff’s presentation will focus on how the profession should respond. He will discuss ideas introduced in his recently published book on auditing, the first sentence of which reads, “The auditor’s commodity in trade is truth.” This book is the result of more than 10 years of research conducted by Dr. Ratliff and his colleagues. They are working on a second book about management and accounting issues.