Carol S. Sargent

Associate Professor of Accounting


  • Ph.D., Educational Psychology, Georgia State University
  • M.S., Information Technology, Middle Georgia State University
  • M.S., Accounting, University of Virginia
  • B.S., Commerce, University of Virginia

Dr. Sargent has 17 years industry experience including as an auditor with PriceWaterhouseCoopers and corporate controllerships for private, international, and Fortune 500 companies.  Professor Sargent was awarded the American Accounting Association’s 2008 & 2014 Outstanding Research in Accounting Education Award and has received numerous teaching and instructional innovation awards over the years. She has published 16 articles (Google Scholar h-factor of 10) in peer-reviewed journals, such as Current Issues in Auditing, International Journal of Information System, Journal of Economic Psychology, Journal of Computer Information Systems, Accounting Education: An International Journal, Issues in Accounting Education, and Higher Education Research & Development.



Leadership Positions

  • Past Associate Editor:  Issues in Accounting Education, Accounting Education:  An International Journal
  • Editorial Board:  Issues in Accounting Education, Accounting Education:  An International Journal, Journal of Computer Information Systems, International Association of Computer Information System

Recent Publications

  • Nord, J. N., Sargent, C. S., Koohang, A. & Marotta, A. (2022). Predictors of success in information security policy compliance.  Journal of Computer Information Systems, 62(4), 863-873.
  • Sargent, C.S., Sullivan, T. & McAlum, H. (2022). DFW in gateway course not always a graduation problem: A study in Intermediate Accounting I from 2007-2018.  Journal of Accounting Education, 60.
  • Koohang, A., Sargent, C. S., Nord, J. H., & Paliszkiewicz, J. (2022). Internet of things (IoT): From awareness to continued use.  International Journal of Information Management, 62(2).
  • Sargent, C. S. (2021). Replacing financial audits with blockchain: the verification issue. Journal of Computer Information Systems.
  • Balasubramnian, B., & Sargent, C.S. (2020). Impact of inflated perceptions of financial literacy on financial decision making.  Journal of Economic Psychology, 80, 1-16.
  • Sargent, C.S., & Bishop, C. C. (2018). Super Shears: micro cases to reduce confirmation bias in evaluating management estimates. Current Issues in Auditing, 12(2), I1-I22.
  • Sargent, C.S. (2015).  Evidence of reflective thinking across the curriculum: college experience versus individual courses.  Higher Education Research & Development, 34 (3), 624-640.

Contact Dr. Sargent


1501 Mercer University Drive
Macon, GA 31207
Stetson Hatcher School of Business, Room 225