Christie Hayne

Contact

211 Wohlers Hall

1206 S Sixth St

Champaign, IL 61820

Associate Professor of Accountancy, Accountancy, University of Illinois at Urbana-Champaign, 2024 to present
Assistant Professor of Accountancy, Accountancy, University of Illinois at Urbana-Champaign, 2017-2024
Assistant Professor of Accounting, Virginia Tech, 2015-2017
Financial Analyst, PGI Fabrene Inc., 2007-2010
Staff Accountant, KPMG LLP, 2006

Hayne, C., Stein, S., & Bills, K. Forthcoming. Competing for talent: Addressing the “Biggest is Best” assumptions through small accounting firms’ recruiting practices. The Accounting Review.
Garavaglia, S., Hayne, C., & Mongold, C. Forthcoming. The academics of standard setting: A field study of financial reporting standard setters’ engagement with academic research. The Accounting Review.
Cunningham, L., Hayne, C., Neal, T., & Stein, S. (2026). Challenges in evaluating corporate governance: Evidence from chief audit executives. Auditing: A Journal of Practice and Theory, 45 (2), 49-72.
Hayne, C., Peecher, M., Pickerd, J., & Zhou, D. (2026). Managing quality control system changes: How audit firm leaders experience and navigate conflicting institutional demands. The Accounting Review, 101 (1), 379–409.
Cunningham, L., Hayne, C., Neal, T., & Stein, S. (2025). Evaluating corporate governance: Guiding principles and calls for future research. Accounting Horizons, 39 (4), 57–73.

Hayne, C. (2022). The effect of discontinuous and unpredictable environmental change on the use of management accounting during organizational crisis: A field study. Contemporary Accounting Research, 39 (3), 1758-1796.
Bills, K., Hayne, C., & Stein, S. (2020). Collaborating with competitors: Mechanisms that mitigate coopetitive tensions among member firms in accounting associations and networks. Contemporary Accounting Research, 38 (1), 545-585.
Hayne, C., & Vance, M. (2019). Information intermediary or de facto standard setter? Field evidence on the indirect and direct influence of proxy advisors. Journal of Accounting Research, 57 (4), 969-1011. link >
Bills, K., Hayne, C., & Stein, S. (2018). A field study on small accounting firm membership in associations and networks: Implications for audit quality. The Accounting Review, 93 (5), 73-96. link >
Hayne, C., & Free, C. (2014). Hybridized professional groups and institutional work: COSO and the rise of enterprise risk management. Accounting, Organizations and Society, 39 (5), 309-330. link >

Hayne, C., & Salterio, S., M. Bovens, R. E. Goodin & T. Schillemans (Ed.) (2014). Accounting and Auditing. The Oxford Handbook of Public Accountability ( pp. 421-440). Oxford: Oxford University Press. link >

PricewaterhouseCoopers LLP Facultly Fellowship, University of Illinois at Urbana-Champaign, 2023 to present
List of Teachers Ranked as Excellent by their Students, University of Illinois at Urbana-Champaign, 2018, 2021, 2024

Editorial Board Member, Auditing: A Journal of Practice & Theory, 2026 to present
Editorial Board Member, Accounting Horizons, 2021 to present
Editorial Board Member, Contemporary Accounting Research, 2020 to present
Editorial Board Member, Behavioral Research in Accounting, 2017 to present

Accounting Control Systems (ACCY 304) Explores an important framework that highlights the vital roles accounting control systems play in shaping and implementing organizational strategy. Components of this framework include internal controls, organizational missions and values, codes of ethics, performance measurement, evaluation, and reward systems. Case studies, class discussions, group exercises, and field research projects emphasize critical reasoning, data analytics, teamwork, and written and oral communication.
Intro to ACCY Research (ACCY 592) Comparative study of alternative methodologies and conceptual frameworks and their application to selected current research issues central to the development of accounting thought, both theoretical and empirical.

211 Wohlers Hall

1206 S Sixth St

Champaign, IL 61820