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

326 Alston Hall
205-348-4658





gtaylor@culverhouse.ua.edu
Focus and current research

Financial reporting, firm valuation.

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Education

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.

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Selected Publications

    Articles:

    "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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