Richard Houston

Director, Culverhouse School of Accountancy
Hilton Dean Professor of Accounting

Culverhouse School of Accountancy

Phone: 205-348-8392
Email: rhouston@culverhouse.ua.edu

Focus and Current Research

Auditing

Financial Accounting

Education

PhD, Indiana University-Bloomington

MBA, Indiana University-Bloomington

BA, Washington and Lee University

Honors Achievements & Affiliations

Huntsville EMBA Program Class of 2015: Faculty Excellence Award, EMBA Program. (2015).

Co-recipient, Accounting, Behavior and Organizations' 2014 Research Conference Outstanding Manuscript Award, Accounting, Behavior and Organizations Section of American Accounting Association. (2014).

Editor, Current Issues in Auditing. (March 2009 - November 2013).

Editorial Review Board Member, Research in Accounting Regulation. (2009 - Present).

Editorial Review Board Member, Accounting Review. (June 2008 - Present).

Editorial Review Board Member, Auditing: A Journal of Practice & Theory. (June 2014 - May 2020).

Editorial Review Board Member, Behavioral Research in Accounting. (June 2013 - May 2020).

Editorial Review Board Member, Journal of International Accounting, Auditing and Taxation. (2005 - 2013).

Selected Publications

Cianci, A., Houston, R. W., Montague, N., Vogel, R. (2017). Audit Partner Identification: Unintended Consequences on Audit Judgment. Auditing: A Journal of Practice & Theory.

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.

Stefaniak, C., Houston, R. W., Brandon, D. (2017). Investigating Inspection Risk: An Analysis of PCAOB Inspections and Internal Quality Reviews. Auditing: A Journal of Practice & Theory, 36(1), 151-168.

Commerford, B., Hermanson, D., Houston, R. W., Peters, M. (2016). Real Earnings Management: A Threat to Auditor Comfort? Auditing: A Journal of Practice & Theory, 35(4), 39-56.

Evans, M., Houston, R. W., Peters, M., Pratt, J. (2015). Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS. The Accounting Review, 90(5), 1969-1994.

Houston, R. W., Stefaniak, C. (2013). Audit Partner Perceptions of Post-Audit Review Mechanisms: An Examination of Internal Quality Review and PCAOB Inspections. Accounting Horizons, 27(1), 23-49.

Hermanson, D., Houston, R. W., Stefaniak, C., Wilkins, A. (2016). The Work Environment in Large Audit Firms: Current Perceptions and Possible Improvements. Current Issues in Auditing, 10(2), A38-A61.

Robertson, J., Stefaniak, C., Houston, R. W. (2015). Do PCAOB Inspection Reports Influence Corporate Executives’ Perceptions of Audit Quality and the Likelihood of Switching Auditors? Accounting and the Public Interest, 14, 48-71.

Boyle, J., Boyle, D., Hermanson, D., Houston, R. W. (2013). Quality Control Defects in Smaller Firms’ PCAOB Inspection Reports: An Updated Analysis. CPA Journal (June 2013), 34-39.

Bishop, C., Hermanson, D., Houston, R. W. (2013). PCAOB Inspections of International Audit Firms: Initial Evidence. International Journal of Auditing, 17(1), 1-18.