Ph.D., Ohio State University
B.S., Ohio University
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).
“The Relevance of Non-GAAP Net Assets to Creditors: An Examination of the Credit Default Swap Market.” Co-authors Kelsey Brasel* and Mary Hill*. Advances in Accounting. 56 (2022)
“The Indirect Method: A Valuable Fraud Detection Tool.” Co-author Michael Dugan. Journal of Forensic and Investigative Accounting. 12,3 (2020) pp. 452-470.
“The Effect of the Type and Content of Audit Reports for Financially Stressed IPOs on Information Uncertainty.” Co-authors Steve Kaplan and David Williams. Auditing: A Journal of Practice and
Theory. February 39,1 (2020) pp. 151-172.
“Non-GAAP Measures and What the CPA Needs to Know.” Co-authors Seanna Asper* and Chris McCoy*. The CPA Journal. July (2019).
“Research and Development Expense and Analyst Forecast Errors: An Underestimation of Sales or Overestimation of Expenses?” Co-authors Mary Hill* and George Ruch*. Journal of Accounting, Auditing, and Finance Volume 4 October (2019): pp. 667-684.
“Estimating the Implied Discount Rate Associated with Multi-Year Trades of NFL Draft Picks” Co-authors Simon Medcalfe, Michael T. Dugan, Robert Ezell* (Macc graduate). Journal of Economics and Social Measurement 43 (2018) pp. 199-222.
“Fair Value and Abnormal Audit Fees” Co-authors T. S. Ryabova, K. Chen, and R. Vedd. International Journal of Accounting and Financial Reporting. Vol 8 (2018) No. 3. pp. 91-107.
“Keeping Pace: The Conditional Probability of Accounting Academics to Continue Publishing in Elite Accounting Journal.” Co-authors Kelsey Brasel*, Michael Dugan, and Mark Dawkins. Advances in Accounting, Volume 41 (2018): pp. 97-113.
“Effect of earnings management on firms’ stock repurchases behavior.” Co-author Randall Xu*. Journal of Finance and Accountancy. Volume 22 October (2017).
“Ethical Issues Related to Earnings Management: An Instructional Case.” Co-author Michael Dugan. Journal of the International Academy for Case Studies. 22.3, (2016). pp. 84-89. Print ISSN 1078-4950; Online ISSN
“Big 4 Auditor Office Size, Analysts’ Annual Earnings Forecasts and Client Earnings Management Behavior.” Co-author Sarah Garven*. 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*. 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 Effect 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*. 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* 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*. 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* 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*. Journal of Accounting Literature Volume 26 (2007) pp. 197-230. (151 citations)
“Using Forecast 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. (329 citations)
“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 Expectation Gap.” Co-Authored with Richard Houston. International Journal of Auditing Volume 3, Number 2 (July 1999) pp. 89-105.
Business Valuation and Performance Management. In Print. Digital Division Hunt Publishers. Created for the Macc 523 University of Alabama Financial Valuation Class. Completed October 2021.