Gary Taylor

Associate Professor

Culverhouse School of Accountancy

Phone: 205-348-4658

Focus and Current Research

Financial Reporting

Firm Valuation


PhD, Ohio State University-Main Campus

BS, Ohio University-Main Campus

Honors Achievements & Affiliations

Winner, The University of Alabama Alumni Teaching Award. (2003).

Editorial Review Board Member, Accounting in the Public Interest. (April 2009 - Present).

Associate Editor, Journal of International Accounting Auditing and Taxation. (January 2008 - December 2013).

Selected Publications

Taylor, G. K., Ruch, G. (2015). Accounting Conservatism: A Review of the Literature. Journal of Accounting Literature.

Robbins, W. A., Taylor, G. K. (2014). What CPAs Need to Know about the FRF for SMEs. CPA Journal, 84(10), 22-27.

Taylor, G. K., Xu, R. Effect of Earnings Management on Firms’ Stock Repurchases Behavior. Journal of Finance and Accountancy, 22.

Taylor, G. K., Garven, S. (2015). Big 4 Auditor Office Size, Analysts’ Annual Earnings Forecasts and Client Earnings Management Behavior. Academy of Accounting and Financial Studies Journal, 19(3).

Robbins, W. A., Taylor, G. K. (2014). Corporate Governance Practices: An Exploratory Study of the U.S. Nonprofit Healthcare Sector. American International Journal of Social Science, 3(3).

Taylor, G. K., Chen, K., Ramanan, R., Sommers, G. (2013). Fair Value’s Affect on Accounting’s Ability to Predict Future Cash Flows. Business Renaissance Quarterly, 8(2).

Robbins, W. A., Taylor, G. K. (2013). Management Accounting Systems Adaptation: Evidence and Performance Implications from the Nonprofit Healthcare Sector. International Research Journal of Applied Finance, 4(8), 939-953.

Taylor, G. K., Dugan, M., Slade, C. Ethical Issues Related to Earnings Management: An Instructional Case. Journal of the International Academy for Case Studies, (forthcoming).

Additional Articles:

"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. 

"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. 

"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. 

"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. 

"SSVS 1: Applying New Standards for CPAs Providing Valuation Services." Co-author Walt Robbins.  CPA JournalVolume LXXVIII No. 6 (June 2008) pp. 54-60. 

"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.

"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.

"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. 

"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.

"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.

"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.