Thomas Vermeer

Associate Professor of Accounting

Department: Accounting & MIS
Campus Address: 224 Purnell Hall
Newark, DE 19716
Phone: 1765


Research Interests:

  • Accounting and auditing issues in the governmental and nonprofit sectors


  • Ph.D., Accounting, University of North Texas
  • M.S., Audit and Financial Accounting, University of North Texas,
  • B.S., Accounting, George Mason University, VA
  • Certified Public Accountant (MD)


  • Vermeer, T., Patton, T., and Styles, A. “Reporting of General Infrastructure Assets under GASB Statement No. 34.” Accounting Horizons forthcoming.
  • Vermeer, T., Styles, A., Patton, T., (2010) “Are Local Governments Adopting Optimistic Actuarial Methods and Assumptions for Defined Benefit Pension Plans?” Journal of Public Budgeting, Accounting & Financial Management 22(3): 511-542.
  • Vermeer, T. Raghunandan, K., and Forgione, D. (2009) “Audit Fees at U.S. Non-Profit Organizations.” Auditing: A Journal of Practice and Theory 28(2): 289-303.
  • Vermeer, T., Raghunandan, K., and Forgione, D. (2009) “Auditor Attestation of Management’s Evaluation of Internal Control: Evidence from the Non-Profit Sector.” Research in Governmental and Nonprofit Accounting. 12: 99-119.
  • Vermeer, T., Raghunandan, K., and Forgione, D. (2009) “The Diligence of Audit Committees in the Healthcare Sector.” Journal of Public Budgeting, Accounting & Financial Management 21(1): 1-16.
  • Williams, J., Korb, P., Sigler, J., and Vermeer, T. (2009) “How Deductions, Credits, and Other Benefits Impact the Actual Marginal Rate.” The CPA Journal 129(6): 44-46.
  • Vermeer, T., Rama, D., and Raghunandan, K. (2008) “Partner Familiarity and Audit Fees: Evidence from Former Andersen Clients.” Auditing: A Journal of Practice & Theory 27(2): 217-229.
  • Vermeer, T. (2008) “Market for Former Andersen Clients: Evidence from Government and Non-Profit Sectors.” Journal of Accounting and Public Policy 27(5): 394-408.
  • Lynn, S. and Vermeer, T. (2008) “A New Approach to Improving and Evaluating Student Workplace Writing Skills.” Advances in Accounting Education: Teaching and Curriculum Innovations 9: 115-150.
  • Vermeer, T. and Maguire, H. (2006) “Employee Purchasing Cards: Use, Control, and Detection of Fraud.” Journal of Forensic Accounting 7(2): 513-532.
  • Vermeer, T., Raghunandan, K., and Forgione, D. (2006) “The Composition of Non-Profit Audit Committees.” Accounting Horizons 20(1): 75-90.
  • Vermeer, T, Korb, P., and Sigler, J. (2006) “The Impact of the Reduced Tax Rates on Capital Gains and Qualified Dividends on the Maximum Allowable Foreign Tax Credit.” The Tax Adviser 37(7): 414-419.
  • Vermeer, T. (2006) “Do CEO/CFO Certifications Provide a Signal of Credible Financial Reporting?” Research in Accounting Regulation. 18: 163-175.
  • Forgione, D., Vermeer, T., Surysekar, K., Wrieden, J., and Plante, C. (2005) “DRGs, Costs and Quality of Care: An Agency Theory Perspective.” Financial Accountability & Management, 21(3): 291-308.
  • Vermeer, T. (2005) “Andersen’s Tolerance Toward Aggressive Financial Reporting: Are They Different?” The Journal of Applied Business Research. 21(3): 27-36.
  • Kocakulah, M., Putnam, T., and Vermeer, T. (2004) “Evaluation of New Technologies by Hospitals and Other Healthcare Providers: Issues to Consider.” Research in Healthcare Financial Management, 9(1): 49-56.
  • Forgione, D., Vermeer, T., Surysekar, K., Wrieden, J., and Plante, C. (2004) “The Impact of DRG-Based Payment Systems on Quality on Health Care in OECD Countries.” Journal of Health Care Finance, 31(1): 41-54.
  • Korb, P., Sigler, J., and Vermeer, T. (2004) “Dividend Tax Rate Cuts Benefit Closely Held Corporations.” The CPA Journal, 124(10): 40-41.
  • Vermeer, T. and Johnson, V. (2004) “To Compete or Noncompete.” Journal of Accountancy 197(2): 56-61. Loftus, J. T. and Vermeer, T. (2003) “Technology, Fraud Auditing, and Liquor.” Journal of Forensic Accounting 4(2): 127-129.
  • Forgione, D. and Vermeer, T. (2003) “Healthcare in Crisis: The Impact of DRG-Based Transfer Price Controls in OECD Countries.” Public Fund Digest 3(2): 80-88.
  • Vermeer, T. (2003) “The Impact of SAS No. 82 on Auditor’s Tolerance of Earnings Management.” Journal of Forensic Accounting 4(1): 21-34.
  • Vermeer, T. (2003) “Non-Competition Agreements and Public Accounting Firms: Issues to Consider Before and After Signing on the Dotted Line.” National Public Accountant (June): 39-41.

Awards & Honors

  • Faculty Excellence in Research Award, University of Delaware Department of Accounting & MIS, 2010
  • General University Research Grant, University of Delaware, Summer 2010
  • 2009 Outstanding Research Paper Award by the American Accounting Association’s Government and Nonprofit Section
  • Ernst and Young Distinguished Professor, University of Baltimore, 2006-2009
  • Baltimore Renaissance Scholars Seed Fund, University of Baltimore, Summer 2008
  • Board of Editorial Review of the Journal of Accountancy – Special recognition for “To Compete or Noncompete” article in February 2004 issue
  • AICPA Elijah Watt Sells Award and Virginia Society of Certified Public Accountants' Gold Medal Award for grades received on the May 1989 Uniform CPA Examination


Financial accounting and auditing

The Lerner College is home to a state-of-the-art financial trading facility, the $1.5 million student-led Blue Hen Investment Club, a student-managed restaurant and hotel, a high-technology development center of a global bank and a start-up experience for students with new business ideas.

Undergraduate scholarships, made possible through the generosity of alumni and friends, enable us to support promising scholars. Here, Delaware Gov. Jack Markell and his mother, Leni Markell, join recipients of the William Markell Scholarship (center), which benefits students in Accounting and MIS.

The Institute for Financial Services Analytics is a collaboration between the Lerner College, UD's College of Engineering and JPMorgan Chase, and hosts events for academics and the business community designed to address consumer analytics and industry applications.

All Lerner College departments offer discovery learning experiences and emphasize data-based analytics to enrich the student experience. Here, students at Vita Nova, our award-winning restaurant run through HRIM, joined professional chefs and winemakers in hosting a 2014 Mid-Atlantic Wine and Food Festival event.

Lerner College faculty - like Meryl Gardner, whose research on foods and moods was recently published in the Journal of Consumer Psychology - are thought leaders who command attention from influential business audiences, economists and policy makers.

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