Jacqueline Reck

Jacqueline Reck

James E. Rooks Distinguished Professor
Room: BSN 3506

Jackie Reck is the James E. Rooks Distinguished Professor in the Lynn Pippenger School of Accountancy. She teaches graduate-level courses in government-nonprofit accounting.

Reck researches government accounting/auditing, accounting information systems and the reporting and use of non-financial information. The Journal of Accounting and Public Policy, the Journal of Information Systems, the Journal of Governmental & Nonprofit AccountingResearch in Governmental and Nonprofit Accounting, and the Journal of Business Ethics are some of the publications in which her research has appeared. She is also a frequent presenter at academic and practitioner conferences. A licensed CPA, Reck is a member of the American Accounting Association, the American Institute of CPAs, the Association of Government Accountants, the Government Finance Officers Association and Beta Gamma Sigma. In 2020 she received the American Accounting Association, Government Nonprofit Section’s Enduring Lifetime Contribution Award.

She earned a PhD in accountancy from the University of Missouri-Columbia and a master's degree in accounting and a bachelor's degree from USF. She also received a bachelor's degree in education and dietetics from North Dakota State University. 


  • ACG 5505 - Government/Non-Profit Accounting
  • QMB 7757 - Research and Writing Skills


  • Reck, J. L., Lowensohn S.L. and Neely, D. G. (2022) Accounting for Governmental and Nonprofit Entities, 19th edition. Chicago: McGrawHill/Irwin.
  • Reck, J. L. and T. R. Waymire. (2020). On the Horizon: XBRL Reporting for State and Local Governments. The CPA Journal, 90(6): 48-51.
  • Reck, J. L., S.N. Sohl, and T. R. Waymire. (2019). Building Momentum: Preparing for XBRL in Government. Journal of Government Financial Management, 68(1): 48-53.
  • Snow, N. and J.L. Reck. (2016). Developing a Government Reporting Taxonomy. Journal of Information Systems, 30(2): 49+.
  • Ragland, L. and J.L. Reck. (2016). The Effects of Disaggregating a Complex Item Across the Face of a Financial Statement on Nonprofessional Investors' Judgments. Advances in Accounting, 34: 77-89.

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  • Reck, J.L., S. Lowensohn, and R.J. Elder. (2015). Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context. Journal of Government and Nonprofit Accounting 4(1): 73-100.


  • Editorial board member, Journal of Government and Nonprofit Accounting
  • Member, GASB Task Force on the Financial Reporting Model
  • Member, XBRL,U.S. State and Local Government Disclosure Modernizations Group
  • Ad hoc reviewer for several accounting journals