Jason Rasso, Ph.D., CFE

Clinical Assistant Professor in Accounting

View CV

Jason T. Rasso, Ph.D., CFE, is an Assistant Clinical Professor of Accounting at the University of Kentucky. His research focuses on behavioral auditing, auditor litigation, financial reporting, fraud examination, and managerial accounting, with particular interests in how psychology, technology, and incentives influence decision making in accounting. His work has appeared in leading academic journals, including Accounting, Organizations & Society, Auditing: A Journal of Practice & Theory, Contemporary Accounting Research, and the Journal of Information Systems.

Before joining the University of Kentucky, Dr. Rasso served on the faculties of the University of South Carolina, the College of Charleston, and Georgia State University. Prior to his academic career, he spent nearly eight years in federal law enforcement as a Criminal Investigator with the Internal Revenue Service and a U.S. Border Patrol Agent. Those experiences continue to inform his teaching and research, particularly in fraud examination, forensic accounting, professional skepticism, and ethical decision making.

Dr. Rasso teaches courses in financial accounting, managerial accounting, and fraud examination at the undergraduate and MBA levels. He is committed to helping students connect accounting theory with professional practice through real-world examples and evidence-based instruction. In addition to his academic work, he is the founder of Fathomfire Foundry, an independent software development studio, where he applies his interests in entrepreneurship, technology, and innovation to the development of digital products, and one of the founders of TantrumCon, a board game convention that will enter its 10^th year in 2027. He is a Certified Fraud Examiner and an active member of the American Accounting Association.

Selected Publications

• Rasso, J. T. 2026. Building the Digital Audit Trail: Participant Authenticity and Preventive Controls in Online Behavioral Research: A Commentary on Defending Online Research: A Practical Framework for Demonstrating Participant Authenticity in Surveys and Experiments. Accounting Research & Thought.
• Jackson, S. B., Rasso, J. T., and Zimbelman, A. F. 2025. Indirect earnings management. Contemporary Accounting Research, 42(4): 2776-2798.
• Snow, N. M., and Rasso, J. T. 2025. If the tweet fits: How investors process financial information received via social media. Journal of Information Systems, 39(2): 93-110.
• Hamilton, E. L., Hirsch, R. M., Murthy, U. S., and Rasso, J. T. 2019. The effects of a public indicator of accounting aggressiveness on managers' financial reporting decisions. Managerial Auditing Journal, 34(8): 986-1007.
• Hamilton, E. L., Hirsch, R. M., Murthy, U. S., and Rasso, J. T. 2018. The naughty list or the nice list? Earnings management in the days of corporate watchdog lists. IMA C-Suite Reports.
• Hamilton, E. L., Hirsch, R. M., Murthy, U. S., and Rasso, J. T. 2018. The ethicality of earnings management. Strategic Finance.
• Rasso, J. 2015. Construal instructions and professional skepticism in evaluating complex estimates. Accounting, Organizations & Society, 46: 44-55.
• Rasso, J. 2014. Apology accepted: The benefits of an apology for a deficient audit following an audit failure. Auditing: A Journal of Practice & Theory, 33(1): 161-176.