Gary Taylor

Associate Professor

Culverhouse School of Accountancy

Phone: 205-348-4658

Focus and Current Research

Financial reporting, firm valuation.


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

Honors Achievements & 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.

"Accounting Conservatism: A Review of the Literature." Co-author George Ruch (former Ph. D. student). Journal of Accounting Literature February 2015 pp. 17-38.

"What CPAs Need to Know about the FRF for SMEs." Co-author Walt Robbins. The CPA Journal October 2014 pp. 22-27.

"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.

"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.

"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.

"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 Journal Volume 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.

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.