Mark J. Mellon
Papers
2
Total Citations
11
H-Index
2
About
Mark J. Mellon is a behavioral accounting researcher whose work explores the psychological and institutional factors shaping auditor judgment and market dynamics. His primary research areas include audit market competition, professional ethics, and the cognitive biases that influence auditor decision-making. Mellon’s most cited study, "The Presence and Effect of the Winner's Curse in the Market for Audit Services" (2019, 7 citations), demonstrates how the audit market functions as a common-value auction, where auditors’ private cost estimates can lead to the winner’s curse—winning engagements at unprofitably low prices—thereby threatening audit quality. In another influential paper, "Can Moral Reasoning Reduce Auditor Misreporting?" (2012, 4 citations), he investigates how investor salience and sign-off requirements can enhance ethical reasoning and curb intentional misreporting. Though his citation counts reflect a focused, emerging body of work, Mellon’s contributions are notable for applying experimental economics to real-world auditing dilemmas, offering practical insights for regulators and firms. His research bridges behavioral ethics and market design, making him a valuable voice for students and scholars interested in the intersection of psychology, economics, and professional accountability.
Research Focus
Key Achievements
Top Papers
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