Sara R. Kern


Professor of Accounting

Sara joined the SBA faculty in 2005.

B.S.: Cornell University 1990
Ph.D.: State University of New York at Buffalo 2005

CPA (New York & Washington)

Brief Biography

Dr. Sara Kern joined the faculty of Gonzaga University in 2005. After earning her CPA as an auditor for Price Waterhouse in New York City she earned her PhD at the State University of New York at Buffalo in 2005. While working on her PhD, she taught both financial and managerial accounting at the State University of New York at Buffalo and also at Cornell University in Ithaca, NY. Her research interests include corporate governance, corporate disclosure policy, and fraud prevention.

She currently teaches classes in auditing and fraud examination and a unique forensic accounting laboratory called the Justice for Fraud Victims Project. The lab is a joint partnership formed between local and federal law enforcement officials, local and federal prosecutors, local certified fraud examiners, and Gonzaga University to provide assistance to victims of white collar crimes. The Justice for Fraud Victims Project provides students with invaluable real-world experience in forensic accounting, allowing them to develop a unique skill set while completing their undergraduate or graduate accounting degree.  Further, the project allows students to be "people for others" consistent with the ideals embodied in a Jesuit education.

Selected Publications

Rich Brody, Sara Melendy and Frank Perry, "Commentary from the American Accounting Association's 2011 Annual Meeting Panel on Emerging Issues in Fraud Research" forthcoming September 2012 in Accounting Horizons

Gerhard Barone, Sara Melendy, and Gary Weber, "CFEs in the Classroom" Fraud Magazine, January/February 2012

Sara Melendy and Ronald J. Huefner, "Monitoring Legal Compliance: The Growth of Compliance Committees" Accounting Perspectives Volume 10 issue 4, December 2011, pp. 241-263

Dan Law and Sara Melendy, "Paper Airplanes, Inc.: Utilizing an In-class Case to Demystify Process Costing," Journal of the International Academy for Case Studies, Vol. 17, Numbers 5-6, August 2011, pp. 131-133 and 107-111.

Martha Doran, Sara Melendy, and Richard Riley "Service Learning Activities: Students Putting Their Skills on the Line to Assist Real Companies," Fraud Magazine, July/August 2011.

Marinilka Kimbro and Sara Melendy, "Financial Performance and Voluntary Environmental Disclosures during the Asian Financial Crisis: The Case of Hong Kong," International Journal of Business Performance Measurement, Vol. 12, No. 1, 2010, pp. 72-85.

Ronald J. Huefner and Sara Melendy, "Multiple Dipping for Dollars," Fraud Magazine, May/June 2009.

Sara Melendy and Ronald J. Huefner, "The Role of the CPA in Corporate Compliance Committees," The CPA Journal, Vol LXXVII, No. 2 (February 2007), pp. 64-68.