/ Culverhouse - Faculty : Gary K. Taylor
Gary K. Taylor
Gary K.
Associate Professor

326 Alston Hall

Focus and current research

Financial reporting, firm valuation.


Ohio University, Athens (B.S.), The Ohio State University (Ph.D.)

Honors, Achievements
and Affiliations

Dr. Taylor is a Certified Public Accountant (Ohio). He was selected to represent The Ohio State University at the 1994 Big Ten Accounting Doctoral Consortium. Dr. Taylor is a PricewaterhouseCoopers Faculty Fellow and the director of the Garner Center. He has been published in Journal of Accounting Research; Journal of Accounting, Auditing and Finance; Issues in Accounting Education; Review of Accounting Studies, and International Journal of Auditing. In 2003 Dr. Taylor was a winner of The University of Alabama Alumni Teaching Award.

Selected Publications


    "Ethical Issues Related to Earnings Management: An Instructional Case." Co-author Michael Dugan. Journal of the International Academy for Case Studies. Forthcoming.

    "Big 4 Auditor Office Size, Analysts' Annual Earnings Forecasts and Client Earnings Management Behavior." Co-author Sarah Garven (former Ph. D. student). Academy of Accounting and Financial Studies Journal Volume 19.3 2015. pp. 103-124. http://bit.ly/29WZaDr

    "Accounting Conservatism: A Review of the Literature." Co-author George Ruch (former Ph. D. student). Journal of Accounting Literature February 2015 pp. 17-38. http://dx.doi.org/10.1016/j.acclit.2015.02.001

    "What CPAs Need to Know about the FRF for SMEs." Co-author Walt Robbins. The CPA Journal October 2014 pp. 22-27. http://bit.ly/2a3I2t8

    "Corporate Governance Practices: An Exploratory Study of the U. S. Nonprofit Healthcare Sector." Co-author Walt Robbins. American International Journal of Social Science May 2014 Vol. 3 No. 3 pp. 1-10. http://www.aijssnet.com/journals/Vol_3_No_3_May_2014/1.pdf

    "Fair Value’s Affect on Accounting’s Ability to Predict Future Cash Flows." Co-author Keji Chen, Greg Sommers, and Ramachandran Ramanan. Business Renaissance Quarterly Volume 8, Issue 2, Summer/Fall (2013) pp. 21-35. http://bit.ly/29ZFWYs

    "Management Accounting Systems Adoption: Evidence and Performance Implications from the Nonprofit Healthcare Sector." Co-author Walter Robbins. International Research Journal of Applied Finance Volume IV Issue 8 (2013) pp. 939-953. http://bit.ly/2ayvXKR

    "Accruals and Value/Glamour Anomalies: The Same or Related Phenomena?" Co-author Randall Xu (former Ph. D. student). International Journal of Business and Management Volume 6.9 (2011) pp. 14-23. http://dx.doi.org/10.5539/ijbm.v6n9p14

    "The Mutual Fund–-An Institutional Investor that Acts Like an Individual." Co-authors Spencer Usrey (former Ph. D. student) and Ed Schnee. Spring 2011 Journal of the American Tax Association Volume 33 Issue 1 (2011) pp. 1-24. http://dx.doi.org/10.2308/jata.2011.33.1.1

    "Consequences of Real Earnings Management on Firm Performance." Co-author Randall Xu (former Ph. D. student). Research in Accounting Regulation Volume 22 (2010) pp. 128-132. http://dx.doi.org/10.1016/j.racreg.2010.07.008

    "The Association Between Insider Trading Surrounding Going Concern Audit Opinions and Future Bankruptcy." Co-authors Jonathan Stanley (former Ph. D. student) and Todd DeZoort.  Managerial Auditing Journal Volume 24 Number 3 (2009) pp. 290-312. http://dx.doi.org/10.1108/02686900910941159

    "SSVS 1: Applying New Standards for CPAs Providing Valuation Services." Co-author Walt Robbins.  CPA Journal Volume LXXVIII No. 6 (June 2008) pp. 54-60. http://archives.cpajournal.com/2008/608/essentials/p54.htm

    "Review of Real Earnings Management." Co-authors Mike Dugan and Randall Xu (former Ph. D. student).  Journal of Accounting Literature Volume 26 (2007) pp. 197-230. http://search.proquest.com/docview/216307021?accountid=14472

    "Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment." Co-authors Peter Easton, Pervin Shroff, and Theodore Sougiannis. Journal of Accounting Research Volume 40 Issue 3 (June 2002) pp. 657-677. http://dx.doi.org/10.1111/1475-679X.00066

    "Investor Dissatisfaction Toward Auditors." Co-authors Barbara Sainty and Dave Williams. Journal of Accounting Auditing and Finance Volume 17 Issue 2 (Spring 2002) pp. 111-136. http://jaf.sagepub.com/content/17/2/111.abstract

    "Questrom vs. Federated Department Stores, Inc.: A Question of Equity Value." Co-authors Benton Gup and William Samson. Issues in Accounting Education. Volume 16 Number 2 (May 2001) pp. 223-256. http://dx.doi.org/10.2308/iace.2001.16.2.223

    "Permanent and Transitory Earnings, Accounting Recording Lag, and the Earnings Coefficient." Co-authors Peter Easton and Pervin Shroff.  Review of Accounting Studies. Volume 5 Number 4 (December 2000) pp. 281-300. http://dx.doi.org/10.1023/A:1026589405910

    "Consumer Perceptions of CPA WebTrust Assurances: Evidence of an Expectations Gap." Co-Authored with Richard Houston.  International Journal of Auditing Volume 3, Number 2 (July 1999) pp. 89-105. http://dx.doi.org/10.1111/1099-1123.00051

    Book chapters:

    Contributed on Module 12 "Cost of Capital and Valuation Basics." Financial Statement Analysis and Valuation. Peter Easton, Mary Lea McAnally, Patricia Fairfield, Xiao-Jun Zhang, Robert F. Halsey. Cambridge Publishers. 2010.

    "Residual Income and Stock Valuation Techniques: Does It Matter Which One You Use?" Co-author Benton Gup. The Valuation Handbook: Valuation Techniques from Today's Top Practitioners. John Wiley & Sons. 2009.

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