Hilda E. Carrillo

Dr. Hilda E. Carrillo is an Assistant Professor in the School of Accountancy at the University of Louisville. Her research bridges auditing, financial reporting, and accounting information systems with a focus on cognitive, behavioral, and affective dimensions of decision-making in accounting contexts.

• PhD in Accounting, University of South Florida (2021)
• MBA, University of Dayton (2015)
• BS in Accounting, Louisiana State University - Shreveport (2008)

Carrillo’s research examines how disclosure attributes influence judgments and decisions among audit stakeholders (e.g., investors, auditors, managers, and governance boards). Her work integrates behavioral economics and information systems to explore cognitive biases and communication dynamics in financial reporting.

Her recent publication in the Journal of Information Systems analyzes the impact of emoji usage on non-professional investors’ perceptions, highlighting trends in disclosure design and user engagement within accounting systems.

• Awarded the AICPA Doctoral Fellowship for her academic contributions.

Carrillo brings practical expertise from public accounting and corporate roles at Fortune 500 companies to her academic work, enriching her studies with real-world insights into audit processes and financial communication strategies.