Dr. Patricia Patrick
Accounting

Patricia Patrick

Office:
Grove Hall 323
Phone: 717-477-1147
E-Mail:papatrick@ship.edu
Office Hours 

Associate Professor of Accounting 

Academic Degrees 

Ph.D., Public Administration, Penn State Harrisburg, May 2007
M.B.A., Penn State Harrisburg, August 2003
B.A., Professional Accountancy, Penn State Harrisburg, May 1986 

Research Interests

The accounting, financial management and administration
of local governments, financial fraud, ethics

Recent Publications

Trussel, J. M. & Patrick, P. A. (2013) Predicting Fiscal Distress in Special District Governments. Journal of Public Budgeting, Accounting and Financial Management, 25, 3, forthcoming

Trussel, J. M. & Patrick, P. A. (2012) A Survival Analysis of U.S. Municipalities in Fiscal Distress. International Journal of Public Administration, 35, 620-633. 

Trussel, J. M. & Patrick, P. A. (2012). Predicting Significant Reductions in Instructional Expenditures by School Districts. Journal of Education Finance, winter, 37, 3, 205-233. 

Patrick, P. A. and J. M. Trussel (2011). Financial Indicators and Reductions of Public Services by Pennsylvania Municipalities, sponsored by the Chrostwaite Institute, the research arm of the Pennsylvania State Association of Boroughs.

Patrick, P. A. and J. M. Trussel (2011). Financial Indicators and Reductions of Public Services by Pennsylvania Municipalities, International Journal of Business and Social Sciences, in press.

Patrick, P. A. (2011). "Franklin County Contractors: The Case of Concealed Liabilities," In Joseph T. Wells (Ed.) Case Studies in Financial Statement Fraud. New York:  John Wiley & Sons.  

Patrick, P. A. (2011, August). Citizen-centric: The Popular Financial Report for Local Governments, Pennsylvania Borough News, 19-21.  

Patrick, P. A. (2011, March). Ethically Speaking: A Review of Recent State Ethics Violations, Pennsylvania Borough News, 25-27.  

Patrick, P. A. (2010, September). Be Prepared Before you Blow the Whistle: Protection under State Whistle-blower Laws, Fraud Magazine, 24 (5), 28-31 and 50-52.   

Patrick, P. A. (2010). The Adoption of GASB 34 in Small, Rural, Local Governments. Journal of Public Budgeting Accounting and Financial Management, 22 (2), 227-249.  

Patrick, P. A. (2010, November).  The Red Flags of Fraud. Pennsylvania Borough News, 20-23.  

Patrick, P. A. (2010, August).  Safeguarding Your Cash Assets. Pennsylvania Borough News, 28-31.  

Trussel, J. M. and Patrick, P. A. (2012). Predicting Reductions in Instructional Expenditures by School Districts. Journal of Education Finance, Winter, in press.  

Trussel, J. M. and Patrick, P. A. (2009). An Empirical Analysis of Financial Distress in Hospitals.   Journal of Health Care Finance, 36 (1), 31.  

Trussel, J. M. and Patrick, P. A. (2009). A Predictive Model of Fiscal Distress in Local Governments. Journal of Public Budgeting Accounting & Financial Management, 21 (4), 578.  

Trussel, J. M., and Patrick, P.A. (2009). An Empirical Analysis of Financial Distress in Pennsylvania's Rural Hospitals, Funded in part by a grant from the Center for Rural Pennsylvania.

Trussel, J. M., and Patrick, Patricia A. (June 2007). A Predictive Model of Fiscal Distress in Local Governments. School of Business Administration Working Paper Series. Harrisburg: Penn State University.

Funded Research Reports

2013: Patrick, P. A., & Trussel, J. M., An Analysis of Financial Condition Data, final report submitted to the Center for Rural Pennsylvania December 2012. 

2011: Patrick, P. A., & Trussel, J. M., Financial Indicators and Reductions in Public Services by Pennsylvania Local Governments, final report submitted to the Chrostwaite Institute of the Pennsylvania State Association of Boroughs August 2011. 

2008: Trussel, J. M., & Patrick, P.A., An Empirical Analysis of Financial Distress in Pennsylvania's Rural Hospitals, final report submitted to Center for Rural Pennsylvania June 2009.

Refereed Book Chapters

Patrick, P. A. (2010). "Franklin County Contractors: The Case of Concealed Liabilities", in Joseph T. Wells (Ed.) Case Studies in Financial Statement Fraud. New York:  John Wiley & Sons, Inc. 

Morcol, G. & Patrick, P. A. (2008). "Business Improvement Districts in Pennsylvania: Implications for Democratic Metropolitan Governance",  in Goktug Morcol, Jack W. Meek, Lorlene Hoyt, and Ulf Zimmermann (Eds.) Business Improvement Districts: Research, Theories, and Controversies, (pp. 290-318). Boca Raton, FL:  Taylor and Francis Group.  

Invited Articles

Patrick, P. A. (2011).  Citizen-Centric: The Popular Financial Report for Local Governments. Pennsylvania Borough News, August, 12-13.

Patrick, P. A. (2011).  Ethically Speaking: A Review of Recent State Ethics Violations. Pennsylvania Borough News, March, 24-27.

Patrick, P. A. (2010).  Safeguarding Your Cash Assets. Pennsylvania Borough News, August, 28-31.

Patrick, P. A. (2010).  The Red Flags of Fraud. Pennsylvania Borough News, November, 20-23.  

Research Grants

2013: Patrick, P. A. & Trussel, J. M., A Financial Risk Ranking System for Pennsylvania Municipalities, Pennsylvania Department of Community & Economic Development ($9,950).  

2012: Patrick, P. A. & Trussel, J. M., An Analysis of Survey of Financial Condition Data, Center for Rural Pennsylvania ($10,955).  

2010: Patrick, P. A., The Prediction of Fiscal Distress in Special Districts, Harry R. Frehn Faculty Research Fellowship Award ($2,250). 

2009: Patrick, P. A., Stephanie Kleinfelter Research Award, for research agenda in governmental accounting ($1,600).  

2008: Trussel, J. M. & Patrick, P. A., An Empirical Analysis of Financial Distress in Pennsylvania's Rural Hospitals, The Center for Rural Pennsylvania ($50,000).  

2006: Patrick, P. A., Mortimer Dittenhofer Dissertation Scholar Award, awarded by the Association of Government Accountant’s Academy of Government Accountability, August, Washington, DC ($12,500).  

2006: Patrick, P. A., Dissertation Grant, awarded by the Government and Non-Profit Section of the American Accounting Association, August, Washington, DC ($400).