Headshot of Caroline Sprecher

Caroline Sprecher

Assistant Professor of Accounting

Department: Accounting

Office and address: Koury Business Center, Office 220 2075 Campus Box Elon, NC 27244

Phone number: (336) 278-5296

Brief Biography

Dr. Caroline Sprecher is an Assistant Professor of Accounting who joined the faculty at Elon University’s Love School of Business in the Spring of 2023 after completing her Ph.D. in Business Administration with a concentration in Accounting from the University of North Carolina at Chapel Hill. At Elon, Dr. Sprecher teaches Principles of Accounting and Advanced Financial Accounting. Her teaching focuses on fostering a practical understanding of accounting concepts through case-based learning and hands-on applications.

Dr. Sprecher’s research spans three main areas. Her first research stream explores the intersection of accounting and innovation, examining how accounting practices influence and are influenced by innovation. Her second research area investigates the intersection of cybersecurity and accounting, with a particular focus on cybersecurity disclosures. Finally, she is dedicated to developing case studies that provide students with authentic, hands-on learning experiences in accounting.  Her work has been published in top-tier academic journals, including the Journal of Accounting and Economics, and she has forthcoming work in Advances in Management Accounting. In 2024, Dr. Sprecher received the Dean's Award for Excellence in Scholarship in recognition of these accomplishments.

In addition to her teaching and research, Dr. Sprecher has made significant service contributions at Elon. In the Fall of 2023, she chaired the Faculty Search Committee for the Accounting Department, successfully leading the search for two new Assistant Professors of Accounting. She also chairs the Master of Accounting STEM Certification and Curriculum Committee, which focuses on obtaining STEM certification for the program and aligning the curriculum with the revised CPA exam. In Fall 2024, she joined the University's Library Committee and was appointed to the Love School of Business Dean Search Committee, tasked with hiring the next business school's next dean.  Dr. Sprecher’s service to the University was recognized with the 2024 Dean's Award for Exemplary Service.

News & Notes

Education

  • PhD, Business Administration (Accounting), University of North Carolina at Chapel Hill
  • MS, Accounting, University of North Carolina at Chapel Hill
  • MS, Management Science, University of North Carolina at Chapel Hill
  • BS, Business Administration, University of North Carolina at Chapel Hill
  • BA, Mathematics, University of North Carolina at Chapel Hill

Courses Taught

  • ACC 2010: Principles of Accounting (Undergraduate Course)
  • ACC 6300: Advanced Financial Accounting (Graduate Course)

Research

Dr. Sprecher's research explores three primary areas within accounting. The first examines the intersection of accounting and innovation, looking at how accounting practices influence and are influenced by innovation. The second focuses on the role of cybersecurity in accounting, with an emphasis on the implications of cybersecurity disclosures. The third area involves the development of case studies designed to give accounting students hands-on experience with real-world applications of accounting principles.

Current Projects

“Cybersecurity Disclosure in the EU and US: What a CPA Needs to Know and What to do Now,” Revise & Resubmit at the CPA Journal, with Kevin Agnew and Catherine Chiang

“Applying Fundamental Managerial Accounting Concepts to GlowWeevil Inc.: Costing and Pricing Strategies for Entrepreneurial Success", Working Paper, with Eric Brown 

“Dissecting the Effect of State-level R&D Tax Credits on the Intensive and Extensive Margin of Investment”, Working Paper

Publications

“Spillover Effects of Peer Incentives on Co-worker Productivity: Evidence from Patent Examination Target Difficulty”, Advances in Management Accounting (Forthcoming)

“The Effect of Patent Disclosure Quality on Innovation,” Journal of Accounting and Economics (2023), with Travis Dyer, Stephen Glaeser, and Mark Lang

Service Activities

CATL Associate Director Review Committee (2025)

LSB Dean Search Committee (2024)

MSA STEM Certification and Curriculum Committee, Chair (2023 - Present)

Library Committee (2024 - Present)

Faculty Search Committee, Chair (2023)

Faculty Search Committee (2024)  

Skills

R, SAS, Stata, Python, Excel, PowerPoint, Microsoft Word

Awards

2024 Dean's Award for Excellence in Scholarship

2024 Dean's Award for Exemplary in Service