Andy Garcia, Ph.D.


Andy Garcia, Ph.D.

  • Position: Professor
  • Phone: 419-372-7812
  • Email:
  • Address: 206 Maurer Center

Dr. Andy Garcia is a U.S. Marine veteran, and a Certified Public Accountant (CPA) with extensive public accountancy experience in a large international public accountancy firm and a Fortune 500 international corporation prior to a career in academia.  Dr. Garcia has lived and/or worked in: Chile, Argentina, Brazil, Venezuela, Colombia, Costa Rica, Mexico, the U.S., Canada, Japan, Hong Kong, the Philippines, Thailand, Australia, and New Zealand.  Dr. Garcia has extensive experience in operational, financial, and fraud auditing in the U.S and abroad.
Dr. Garcia’s areas of expertise include the history of professionalization in U.S. accountancy and the historical development of the accountancy profession in other parts of the world.   He has published in research in Research on Professional Responsibilities and Ethics in Accounting, a prestigious journal for ethics research in Accountancy.  Dr. Garcia has worked on numerous accounting and auditing technology related papers examining the technologies themselves and some of the issues/concerns that these technologies create.  This research has been published in Journals such as: the International Journal of Accounting and Information Management, the ISACA Journal and Internal Auditing.  Dr. Garcia has also performed research on issues concerning the management of capacity costs.  This research was published in Management Accounting Quarterly.
Regarding why he became a professor, Dr. Garcia comments that he feels a profound sense of commitment and gratitude to the accounting profession.  The commitment comes from the importance of the work carried out by auditors (CPAs), which is vital to the proper functioning of our economy and capital markets.  Although that may not initially sound so interesting, the capital markets form the very foundation of human prosperity and progress.  Without professional CPAs doing their jobs (the right way), none of that (prosperity and progress) happens.  The modern world as we know it is not possible without double-entry accounting, a technology as important as electricity!  The gratitude comes from the life that an accounting career made possible, one of relative comfort and security, and that has provided many opportunities to explore the world around us.  Accounting in the classroom can be a bit boring, but accounting in the real world is VERY interesting.
Dr. Garcia recommends that all business students read “The Economist” – a weekly newspaper meant for businesspeople.  He also recommends listening to National Public Radio (NPR) for its excellent reporting and educational programming.
Dr. Garcia reports that the most interesting place he visited was Thailand. Commenting that everything in Thailand is uniquely “Thai”, because Thailand was never conquered by an foreign power.  Although he also reports that Australia was the most fun!


Ph.D., 2005, Accounting, Texas Tech University
, 1993, International Management, American Graduate School of International Management
, 1991, Accounting and Taxation, Colorado State University, Magna Cum Laude


Colorado CPA certificate #15462


Professor of Accounting, Bowling Green State University, August 2005 - Present
Graduate Teaching Assistant & Lecturer, Texas Tech University, August 1998-May 2005
Faculty Advisor, Beta Alpha Psi, August 2010 - Present


Outstanding Author Contribution Award – 2012 Emerald Literati Network
Best Paper Award – 2011 National AAA meeting, 16th Ethics Research Symposium
Best Class Atmosphere – 2009-2010 academic year
Most Outstanding Faculty Member – 2008-2009 academic year
Distinguished Faculty Advisor-
2006-2007 academic year

  • Auditing
  • Information systems
  • International business


Garcia, A. and Smith, S. (2023). Blockchain Smart Contracts, Part 3: Deployment and Integration with Existing Information Technology Systems. ISACA Journal, 1: p. 1-7. Published 26 January 2023.

Garcia, A. and Smith, S. (2022). Blockchain Smart Contracts, Part 2: Applications and Recommendations. ISACA Journal, 4: p. 1-8. Published 11 August 2022.

Garcia, A. and Smith, S. (2022). Blockchain Smart Contracts, Part 1: Introduction for Accounting and Auditing Professionals. ISACA Journal, 4: p. 1-6.  03 August 2022.

Bizarro, P., Garcia, A., and Moore, S.  (2019). Blockchain Explained and Implications for Accountancy. ISACA Journal, 1: p. 1-10.

McKinney, E, Garcia, A. (2018). Big Data, Digital Demand, and Decision-Making. International Journal of Accounting and Information Management.  26(4): 541-555.

Lampe, J.C., Garcia, A. and Tassin, K. (2016).  A Post-SOX History of U.S. Public Accountancy.  Research on Professional Responsibility and Ethics in Accounting (formerly Research on Accounting Ethics). 20: 3-29.

Snead, K. Stott, D. and Garcia, A., (2013).  You Should Have Seen that Volume Variance Coming! Management Accounting Quarterly, Fall 15(1): 11-20.

Garcia, A. and Lampe, J.C., (2013). The History of Deprofessionalization in U.S. Public Accountancy, Part II.  Research on Professional Responsibility and Ethics in Accounting (formerly Research on Accounting Ethics), 17: 1-46.

Bizarro, P. and Garcia, A. (2013).  Virtualization: Benefits, Risks, and Control. Internal Auditing, July/August 28(4): 11-18.

Bizarro, P. and Garcia, A. (2013).  Sarbanes-Oxley Compliance Issues Within an ERP Implementation. Internal Auditing, January/February 28(1): 35-40.

Bizarro, P., Garcia, A., and Nix, J.  (2013). Mobile Devices Used in a Corporate Setting: Risks and Benefits. ISACA Journal, 1: electronic version referenced on table of contents, page 2.

Bizarro, P., and Garcia, A. (2012). Cloud Computing from an Auditor’s Perspective: Risks and Benefits. Internal Auditing, September/October 27(5): 10-17.

"SeQueL, The Other Audit Tool - Part III: Multi-file Association and Benford's Law." With P. Bizarro. Internal Auditing (2011), November/December 26(6): 26-35.

"SeQueL, The Other Audit Tool - Part II: Data Visualization and Analysis." With P. Bizarro. Internal Auditing (2011), September/October 25(5): 16-20.

"SeQueL, The Other Audit Tool - Part I: Basic, Completeness, and Uniqueness Procedures (2011)." With P. Bizarro. Internal Auditing, July/August 26(4): 10-16.

"Are Companies that Report Material Weaknesses in Internal Control More Likely to Restate their Financial Statements?" With P. Bizarro and C Boudreaux. Academy of Accounting and Financial Studies Journal (2011), 15(3): 73-94.

"XBRL GL for Enhanced Internal Control and an Electronic Audit Trail." With P. Bizarro. The CPA Journal (2011), May 81(5): 64-71.

"The History of Professionalization in US Public Accountancy." With J. Lampe. Research on Professional Responsibility and Ethics in Accounting (formerly Research on Accounting Ethics) (2011), 15: 1-46.

"The Causes of Misapplied-Related Manufacturing Capacity Costs and Corresponding Reporting Implications: A Conceptual Perspective." With D. Stott and K. Snead. Journal of Accounting Education (2010), 28: 85-102.

"Understanding XBRL - Beyond the Basics." With P. Bizarro. CPA Journal (2010), May 80(5): 62-71.

"Principles of Ethics for Internal Auditors Made Manageable." With J. Lampe. Internal Auditing (2008), May/June 23(3): 10-24.

"Data mining: An in-depth Look." With J. Lampe. Internal Auditing (2004), March/April 19(2): 4-20.

"Professionalism in Internal Auditing." With J. Lampe. Internal Auditing (2003), November/December 18(6): 11-27.

"Using Data Mining as an Audit Tool." With J. Lampe. Internal Auditing (2002), May/June 17(3): 3-11.

Updated: 05/22/2023 08:29AM