777 West Harrisburg Pike
Middletown, PA 17057
Dr. Flasher joined the faculty of Penn State Harrisburg in August 2018 after teaching at Ball State University. She has prior work experience in external (Deloitte) and internal (Jackson; Kimberly Clark) audit. She is a certified public accountant (PA licensed), certified internal auditor, certified management accountant and certified fraud examiner.
Dr. Flasher has published articles in practitioner and academic journals including Journal of Business Ethics, Issues in Accounting Education, Journal of Forensic & Investigative Accounting, Research in Accounting Regulation, and Fraud Magazine.
- American Accounting Association (AAA)
- Institute of Internal Auditors (IIA)
- Institute of Management Accountants (IMA)
- Association of Certified Fraud Examiners (ACFE)
Fraud standard setting
Fraud enforcement resources
Fraud data breaches
Flasher, R., Luchs, C. K., & Souza, J. L. (2018). Sustainability assurance provider participation in standard setting. Research in Accounting Regulation, 30(1), 20-25.
Cheng, C., & Flasher, R. (2018). Two short case studies in staff auditor and student ethical decision making. Issues in Accounting Education Teaching Notes, 33(1), 28-37.
Flasher, R., & Lamboy-Ruiz, M. A. (2017). Impact of Enforcement on Healthcare Billing Fraud: Evidence from the USA. Journal of Business Ethics, 1-13.
Flasher, R., Janes, T., & Wright, G. (2017). Number Generation Patterns Associated with Innate Characteristics. Journal of Forensic & Investigative Accounting, 9(2).
BS (CWRU); MS (CWRU); Ph.D. (Pennsylvania State University)