Patrick O'Brien

Bio

Patrick E. O’Brien is Assistant Professor of Practice of Accounting at Stony Brook University. He earned his Ph.D. in Accounting from The University of Scranton and his MS in Accounting and BBA in Accounting from Hofstra University. A licensed CPA in New York State and Certified Fraud Examiner, Dr. O’Brien previously taught at SUNY Old Westbury and Hofstra University. He began his professional career at Deloitte LLP and later worked in financial reporting at Sotheby’s. He remains active in professional practice as Managing Director of F2A Group, specializing in forensic accounting and litigation support. Dr. O’Brien’s research focuses on emerging and evolving issues affecting the accounting profession, with particular interests in environmental, social, and governance (ESG) issues and sustainability reporting, artificial intelligence and emerging technologies, forensic accounting, accounting education, and the accounting workforce. His research has been published in peer-reviewed academic and professional journals and presented at American Accounting Association conferences. At Stony Brook, he teaches undergraduate and graduate accounting courses and currently serves as co-faculty advisor to the Omicron Alpha Chapter of Beta Alpha Psi.

Teaching: ACC 214 - Managerial Cost Analysis and Applications; ACC 544 - Financial Statement Analysis

Selected Publications

• Bakarich, Kathleen M., Baranek, Devon, and O’Brien, Patrick E. 2024. “The Current Landscape of GHG Emissions Disclosure”. The CPA Journal, 94 (7/8): 6-9.
• Burke, Jacqueline A., O’Brien, Patrick E., and Polimeni, Ralph S. 2023. “The Course Letter Grade Calculator: A Supplement to Midsemester Grades”. Accounting Educator’s Journal, 33 (1): 1-15.
• Bakarich, Kathleen M., Boyle, Douglas M. and O’Brien, Patrick E. 2023. “A Critical Look at Gender and Emotional Intelligence of Finance Professionals”. Management Accounting Quarterly, 24 (1): 14-21.
• Bakarich, Kathleen M., Baranek, Devon, and O’Brien, Patrick E. 2023. “The Current State and Future Implications of ESG Assurance”. Current Issues in Auditing, 17 (1): A1-A21.
• Bakarich, Kathleen M., Hoffmann, Marissa, Marcy, Amanda M., and O’Brien, Patrick E. 2023. “Accountants’ Views on Sustainability Reporting: A Generational Divide”. Current Issues in Auditing, 17 (1), A22-A35.
• Bakarich, Kathleen M., Marcy, Amanda M., and O’Brien, Patrick E. 2022. “Has the Fever Left a Burn? A Study of the Impact of COVID-19 Remote Working Arrangements on Public Accountants’ Burnout”. Accounting Research Journal, 35 (6): 792-814.
• Bakarich, Kathleen M., Marcy, Amanda M., and O’Brien, Patrick E. 2021. “Pandemic Perceptions: Accounting Firms’ Organizational Support During COVID-19”. The CPA Journal, 91 (2/3): 17-19.
• Bakarich, Kathleen M. and O’Brien, Patrick E. 2021. “The Robots are Coming…But Aren’t Here Yet: The Use of Artificial Intelligence Technologies in the Public Accounting Profession”. The Journal of Emerging Technologies in Accounting, 18 (1): 27-43.
• Bakarich, Kathleen M., O’Brien, Patrick E., and Castonguay, John K. 2020. “The Use of Blockchains to Enhance Sustainability Reporting and Assurance”. Accounting Perspectives, 19 (4): 389-412.
• O’Brien, Patrick E. and Boyle, Douglas M. 2019. “Do You Have Emotional Intelligence?” Strategic Finance, 100 (12): 56-61.
• O’Brien, Patrick E. 2017. “The Big Short: Financial Disaster and Moral Responsibility.” Research in Ethical Issues in Organizations, 18 (1): 187-193.

Patrick's Google Scholar Citations