Richard Hatfield Dr.

Fayard Endowed Chair in Accounting

Culverhouse School of Accountancy

Phone: 205-348-2901
Email: rhatfiel@culverhouse.ua.edu

Focus and Current Research

Taxation

Auditing 

Education

PhD, University of Florida

MS, Texas A&M University

BBA, Texas A&M University

Honors Achievements & Affiliations

Wildman Medal, American Accounting Association. (2015).

President, Audit Section of American Accounting Association. (August 2016 - Present).

Texas Society of Certified Public Accountants, Member

American Accounting Association, Member

Editorial Review Board Member, Accounting, Organizations and Society. (September 2014 - Present).

Editorial Review Board Member, Contemporary Accounting Research. (October 2009 - May 2016).

Editor, Behavioral Research in Accounting. (July 2011 - Present).

Editor, Auditing: A Journal of Practice and Theory. (May 2011 - May 2015).

Selected Publications

Houston, R. W., Hatfield, R. C., Commerford, B. (in press). The Effect of Real Earnings Management on Auditor Scrutiny of Management's Other Financial Reporting Decisions. The Accounting Review.

Commerford, B., Hatfield, R. C., Houston, R. W., Mullis, C. (2017). Auditor Information Foraging Behavior. The Accounting Review.

Hatfield, R. C., Bennett, G.B. (in press). Do Approaching Deadlines Influence Auditors’ Perceptions of Materiality and Sufficiency of Evidence? Auditing: A Journal of Practice and Theory, Forthcoming.

Hatfield, R. C., Jackson, S. (2016). Do Firms and their Auditors Comply with Staff Accounting Bulletin No. 108? Accounting, Organizations and Society (52), 15-31.

Bennett, B., Hatfield, R. C., Stefaniak, C. (2015). The Effect of Deadline Pressure on PreNegotiation Positions: A Comparison of Auditors and Client Management. Contemporary Accounting Research, 32(4), 1507-1528.

Hatfield, R. C., Agoglia, C., Lambert, T. (2015). Audit Team Time Reporting: An Agency Theory Perspective. Accounting, Organizations and Society, 44(1).

Hatfield, R. C., Bennett, B. (2013). The Effect of the Social Mismatch Between Staff Auditors and Client Management on the Collection of Audit Evidence. The Accounting Review, 88(1).

Hatfield, R. C., Mullis, C. (2015). Negotiations Between Auditors and Their Clients Regarding Adjustments to the Financial Statements. Business Horizons, 58(2).

Hatfield, R. C., Bennett, B. (2016). Social Mismatch Between Young Staff Auditors and Experienced Client Management. International Federation of Accountants.

Hatfield, R. C., Daugherty, B., Dickens, D. (2013). Practitioner Summary: Mandatory Audit Partner Rotation: Perceptions of Audit Quality Consequences. Current Issues in Auditing, 7(1).