Christine Nielson

Assistant Professor of Accountancy

Christine Sims Nielson

Christy Nielson, Ph.D., is an assistant professor of accountancy at the University of Mississippi’s Patterson School of Accountancy.

Research Interests

  • Audit evidence: studying how client managers provide audit evidence and how external auditors evaluate and review audit evidence
  • Technology in the audit: studying how auditors, their clients, and their regulators interact with technology as related to external audits
  • Performance evaluation: studying how performance evaluations and negative performance feedback affect work environments


Christy serves as an Assistant Professor of Accountancy at the University of Mississippi, where she teaches an IT Audit course in the master's program. Christy serves as a faculty senator, among other committee assignments, as well as on doctoral dissertation committees. Christy earned her PhD at the University of Georgia. Prior to her doctoral studies, Christy received both her Bachelor and Master of Accountancy degrees from the University of Mississippi and spent three years working as an external auditor in Deloitte’s Nashville, Tennessee office. While there, she earned her CPA.

Christy conducts research using experiments and interviews. Her research primarily investigates auditors’ and accounting managers’ judgments and decision-making. The audit industry's regulatory body has cited Christy's work on technology in auditing standards. Christy's dissertation work won the Accounting Behavior and Organization’s Emerging Scholar Award in 2022. Christy’s research projects have received grants from the Center for Audit Quality, the Institute of Management Accountants, and the Institute for Fraud Prevention.


Austin, A.A., Carpenter, T.D., Christ, M.H. and Nielson, C. 2021. The data analytics journey: Interactions among auditors, managers, regulation, and technology. Contemporary Accounting Research, 38(3): 1888-924.


B.A. Accounting, The University of Mississippi (2010)

B.A. Accounting, The University of Mississippi (2010)

M.A. Accounting, The University of Mississippi (2011)