Lynn Clements, DBA CPA CFE

Professor of Accounting
Dorotha C. Tanner Chair in Ethics in Business and Economics

Lynn Clements

Teaching provides a wonderful opportunity to share two of my passions: a passion for people and a passion for accounting. In the classroom, I strive for an atmosphere of engaged learning where questions are welcomed and excellence is rewarded. Outside of the classroom, it is an honor and privilege to mentor students as they make decisions for their unique career paths.

- Lynn Clements

Connect with
Lynn Clements

locationBecker Business - room 218
Phone 863.680.4288


Dr. Lynn H. Clements is the Dorotha C. Tanner Chair in Ethics in Business and Economics and a Professor of Accounting at the Florida Southern College Barney Barnett School of Business & Free Enterprise. Dr. Clements began as an adjunct instructor in 1984 and as a full-time instructor in 1990. After earning her Bachelor of Science degree at Florida Southern College, she practiced public accounting for 6 years, and then earned the Master of Business Administration degree at FSC. She has been certified as a Florida CPA since 1980, as a CFE (Certified Fraud Examiner) since 2004, and as a CGMA (Chartered Global Management Accountant) since 2014. She is a member of the Florida Institute of Certified Public Accountants,  the American Accounting Association, the Association of Certified Fraud Examiners, and the American Institute of Certified Public Accountants. Dr. Clements earned her Doctor of Business Administration degree from Nova Southeastern University in March 2002. Dr. Clements has authored or co-authored articles that have appeared in Research on Professional Responsibility and Ethics in Accounting, Journal of Forensic Accounting, Journal of Forensic and Investigative Accounting, Journal of Business Issues, Journal of Business Disciplines, Management Accounting Quarterly, The Florida CPA Today, Advances in Management, Journal of Forensic Studies in Accounting and Business, Fraud Magazine, and Issues in Accounting Education. Her research interests include financial reporting, ethics, whistleblowing, and fraud, and her personal interests include family activities, reading, travel, and music.


D.B.A., Specializing in Accounting, Nova Southeastern University B.S., M.B.A, Accounting, Florida Southern College

Publications and Exhibitions

How Prevalent is Organizational Fraud?, Florida CPA Today, September/October 2015.  The Impact of Value Preferences on Ethical Decisions Made by Professional Accountants, Journal of Forensic Studies in Accounting and Business, Vol. 7(1), Summer 2015.  The Effects of Emotions on the Whistleblowing Judgments of Accountants, Journal of Forensic & Investigative Accounting, Vol. 7, Issue 1, January - June, 2015.  Are There Gender Differences When Accountants Evaluate Earnings Management Situations? Journal of Business Ethics, July 2014.

Unraveling Florida’s Work-Experience Requirement, Florida CPA Today, March/April 2013. Moral Intensity and Intentions of Accounting Professionals to Whistleblow Internally, Journal of Forensic Studies in Accounting and Business, Vol. 3(1), Fall 2011, 67-82. How Do Emotions Affect Ethical Evaluations for Accountants Journal of Forensic & Investigative Accounting, Vol. 4 (1), 2012, co-authored, p. 20-38.

Professional Organizations Offer Career-Boosting Certifications, Florida CPA Today, September/October 2011, co-authored, p. 12. CPA Exam Content Undergoes Major Changes, Florida CPA Today, July/August 2011, co-authored, p. 24.

The Impact of Moral Intensity on Accountants’ Intentions to Whistleblow Externally, Advances in Management, Vol. 4 (5), May 2011, co-authored, pp. 34-39. New Eligibility Requirements for CPA Exam: Candidates Now May Sit at 120 Hours, Florida CPA Today, January/February 2010, co-authored, pp. 35 - 37.

Computer Based Proactive Fraud Auditing Tools, Journal of Forensic and Investigative Accounting, Vol. 1, issue 2 (June - December, 2009). How do Accounting Professionals Evaluate Ethical Dilemmas when considering Whistleblowing Alternatives, Journal of 21st Century Accounting, Vol. 9, number 1 (Summer/Fall, 2009).

A CPA's Investigation of Fraud, Florida CPA Today, July/August 2009, co-authored, pp. 44 – 45. FASB Accounting Standards Codification, The Trend Alert A&A, FASB, April/June 2009 Whistleblowing Intensions of Accounting Professionals, Journal of Business Disciplines, Vol. X, Nr. 1 (Spring 2009), co-authored, pp. 85 - 104.