University of Southern California

Robert Roussey
Professor of Clinical Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

BS, Fordham University


Robert Roussey is an expert on auditing and governance, with a focus on frameworks and standards. He has published in Auditing: A Journal of Practice and Theory, The CPA Journal, and The International Journal of Auditing, and in other Journals. He is on the editorial board of the Journal of International Accounting, Auditing, and Taxation and the International Journal of Auditing. Professor Roussey received the AICPA/AAA Collaboration Award, AICPA's Special Recognition Award, and the Distinguished Service in Auditing Award from the American Accounting Association. He is a past Chairman of the International Auditing and Assurance Standards Board.


Roussey, R. S. (2003) "Corporate Governance in Italy,," The Board of Auditors, Consiglio Nazionale Dottori Commercialisti.
Roussey, R. S. (2003) "The New Corporate Governance Model: A Focus on Independence, the Audit Committee and the Accounting Profession," The Marshall Magazine.
Roussey, R. S. (2000) "A Case for Global Corporate Governance Rules: An Auditor's Perspective," International Journal of Auditing, 4 (3), pp. 203-211.
Roussey, R. S. (1999) "Toward Better Financial Management and Reporting: A Discussion and a Challenge," II Controllo Legale dei Conti, Milan, Italy.
Roussey, R. S. (1999) "The Development of International Standards on Auditing," The CPA Journal pp. 14-20.
Roussey, R. S. (1997) "International Auditing: Reporting on the Credibility of Information," The Auditor's Report, Auditing Section American Accounting Association, 21 (1).
Roussey, R. S. (1997) "Adopting the International Standards on Auditing: An Opportunity and a Responsibility," IFAC Quarterly, 20 (4), pp. 8-9.
Roussey, R. S. (1996) "International Auditing-Update," The Auditor's Report, 19 (3), pp.7 & 9.
Roussey, R. S. (1996) "New focus for the International Standards on Auditing," The Journal of International Accounting Auditing & Taxation, 5 (1), pp.133-146.
Roussey, R. S. (1995) "Auditing Beyond 2000," IFAC Quarterly, 19 (3), pp.11-13.
Roussey, R. S. (1994) "The Changing World of International Accounting and Auditing," Internal Auditor pp.54-56.
Roussey, R. S. (1992) "Auditing Environmental Liabilities," Auditing: A Journal of Practice & Theory, 11 (1), pp. 47-57.
Roussey, R. S. (1992) "Developing International Accounting and Auditing Standards for World Markets," Journal of International Accounting Auditing & Taxation, 1 (1), pp.1-11.
Roussey, R. S., Muns, R. E., and Whitmer, W. E. (1991) "Definitions of Six Consulting Functions," Journal of Accountancy pp. 43-45.
Roussey, R. S., Felix, W. L., Grimlund, R. A., and Koster, F. J. (1990) "Arthur Andersen's New Monetary Unit Sampling Approach," Auditing: A Journal of Practice & Theory, 9 (3), pp. 1-16.
Roussey, R. S., Ten Eyke, E. L., and Blanco-Best, M. (1988) "Three New SASs: Closing the Communications Gap," Journal of Accountancy pp. 44-52.
Roussey, R. S., Blocher, E. J., and Ward, B. H. (1988) "Subject Matter of Auditing," Research Opportunities in Auditing: The Second Decade.
Roussey, R. S. (1987) "The Auditor: Using the Microcomputer Today," Internal Auditing pp. 12-18.
Roussey, R. S. (1986) "The CPA in the Information Age: Today and Tomorrow," Journal of Accountancy pp. 94-107.
Roussey, R. S., Burgstahler, D., and Felix, Jr., W. L. (1986) "An Incorrect Rejection Problem in Monetary Unit Sampling," Auditing Research Symposium.
Roussey, R. S., and Felix, W. L. (1985) "Statistical Inference and the IRS," Journal of Accountancy pp. 38-45.
Roussey, R. S. (1983) "Microcomputers and the Auditor," The Auditor's Report, 7 (1), pp. 1-2.
Roussey, R. S. (1982) "Distributed Auditing in the DDP Environment," CA Magazine pp. 86-88.
Roussey, R. S. (1981) "Distributed Auditing in the Distributed Systems Environment," EDP Audit Symposium 1981/82 Proceedings.
Roussey, R. S. (1980) "Auditing in a Computer Environment? The Integration of the Manual and EDP Portions of the Audit," EDP Audit Symposium.
Roussey, R. S. (1978) "Third-Party Review of the ComputerService Center," Journal of Accountancy pp. 78-82.
Roussey, R. S. (1978) "To Blow the Whistle or Not: An Employee's Dilemma With Internal Control Implications," Symposium on Auditing Research III.
Roussey, R. S. (1975) "Audex 100 - A Computer Audit Program for Larger Memory Systems," The Arther Anderson Chronicle, 35 (3), pp.10-18.
Roussey, R. S. (1968) "The Certified Public Accountant in Japan," The Arthur Andersen Chronicle, 28 (3), pp.8-11.