Cooper Gordy, Master of Professional Accounting ’25: Ready for Work
“I chose the MPAcc program because the accounting professors at the U of A are the best in the business.”
06/23/2025 | By Lori McLemore
Research: Department of Accounting
The Accounting Department’s faculty are known for productive and abundant research, often in partnership with doctoral students. Research topics span a wide variety of respected journals and topics.
Research and News Highlights
Walton Professor Receives Prestigious Faculty Gold Medal Award
Charles Leflar, clinical professor emeritus of the Sam M. Walton College of Business at the U of A, was recently honored with the prestigious Faculty Gold Medal at the annual State and National Awards Reception.
04/24/2025 | By Meghan Perry
Asking the Right Questions Can Shape Markets
When analysts pose unique questions during the Q&A section of earnings conference calls, they gather information that can lead to more accurate forecasts.
04/02/2025 | By Ashton York; Kristian Allee
Student Spotlight: Sammy Massri
Meet Sammy Massri, a junior accounting major completing his degree online!
03/11/2025 | By Sydney Ford
Accounting Certificate Program Returns in April 2025
The Office of Financial Affairs and the Human Resources Talent Development Team are partnering to present the 2025 Accounting Certificate Program.
03/05/2025 | By Colton Morgan
Walton College Researchers Help Drive Accounting Standards Dialogue
Kris D. Allee and Zac Wiebe, accounting faculty members and researchers in the Sam M. Walton College of Business at the U of A, recently attended an exclusive conference at the Financial Accounting Standards Board headquarters in Norfolk, Connecticut.
02/25/2025 | By Meghan Perry and Jerra Toms
Sanchez Reflects on Study Abroad Experience in Mexico
Christian Sanchez's experience studying abroad in Mexico didn't just make him a better business student — it made him "a better human as well."
02/18/2025 | By John Post
Recent Publications (2019-2023)
2023
- Allee, K. D. (2023). The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions? Issues in Accounting Education.
- Booker, A., Curtis, A., Richardson, V. J. (2023). Investor Disagreement, Disclosure Processing Costs, and Trading Volume: Evidence from Investors Who Interact on Social Media. The Accounting Review.
- deHaan, E., Moon, J. R., Shipman, J. E., Swanquist, Q., Whited, R. (2023). Control Variables in Interactive Models. Journal of Financial Research.
- Henry, E. E. (2023). Mimicking Tax Strategies: Evidence from IPOs. Management Science.
- Rawson, C. T., Twedt, B., Watkins, J. (2023). Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases. The Accounting Review.
- Blann, J. J., Kleppe, T. J., Shipman, J. E. (2023). Did the PCAOB's 2009 Office Expansion Improve Audit Quality? Contemporary Accounting Research.
2022
- Allee, K. D., Erickson, D., Esplin, A., Larocque, S. (2022). Independent and Investment-Bank Analysts' Target Prices. Journal of Financial Reporting.
- Allee, K. D., Bushee, B. J., Kleppe, T. J., Pierce, A. T. (2022). Did the Siebel Systems Case Limit the SEC’s Ability to Enforce Regulation Fair Disclosure? Journal of Accounting Research.
- Allee, K. D., Do, C., Raymundo, F. G. (2022). Principal Component Analysis and Factor Analysis in Accounting Research. Journal of Financial Reporting.
- Campbell, J., Gee, K., Wiebe, Z. B. (2022). The Determinants and Informativeness of Non-GAAP Revenue Disclosures. The Accounting Review.
- Cassell, C. A., Dearden, S., Rosser, D., Shipman, J. (2022). The Effect of Confirmation Bias on Auditors’ Risk Assessments: Archival Evidence. Auditing: A Journal of Practice and Theory.
- Cowle, E., Kleppe, T. J., Shipman, J., Moon, J. R. (2022). Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market. The Accounting Review.
- Cowle, E., Decker, R., Rowe, S. P. (2022). Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality. Accounting Horizons.
- Cowle, E., Rowe, S. P. (2022). Don’t make me look bad: How the audit market penalizes auditors for doing their job. The Accounting Review.
- Green, D., Henry, E., Parsons, S., Plesko, G. (2022). Incorporating Financial Statement Information to Improve Forecasts of Taxable Income. The Accounting Review.
- Moon, J. R., Shipman, J. E., Swanquist, Q., Whited, R. (2022). On Controlling for Misstatement Risk. Auditing: A Journal of Practice and Theory.
- Peters, G. F., Fleischman, G., Romi, A., Sanchez, J. (2022). The Impact of Relative CEO Compensation on Not-for-Profit Contributions. Journal of Public Budgeting, Accounting & Financial Management.
- Raman, R., Aljafari, R., Venkatesh, V., Richardson, V. J. (2022). Mixed Methods Research in the Age of Analytics: An Exemplar Leveraging Sentiments from News Articles to Explain Firm Performance. International Journal of Information Management.
- Rawson, C. T. (2022). Manager Perception and Proprietary Investment Disclosure. Review of Accounting Studies.
- Whited, R., Swanquist, Q., Shipman, J. E., Moon, J. R. (2022). Out of Control: The (Over)use of Controls in Accounting Research. The Accounting Review.
2021
- Allee, K. D., Do, C., Sterin, M. (2021). Product Market Competition, Disclosure Framing, and Casting in Earnings Conference Calls. Journal of Accounting and Economics.
- Allee, K. D., Christensen, T. E., Graden, B. S., Merkley, K. J. (2021). The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance. Management Science.
- Allee, K. D., Baik, B., Roh, Y. (2021). Detecting Financial Misreporting with Real Production Activity. Contemporary Accounting Research.
- Hunt, J., Rosser, D., Rowe, S. P. (2021). Using Machine Learning to Predict Auditor Switches: How the Threat of Switching Auditors Affects Audit Quality. Journal of Accounting and Public Policy.
2020
- Allee, K., Erickson, D., Esplin, A., Yohn, T. L. (2020). The Characteristics, Valuation Methods, and Information Use of Valuation Specialists. Accounting Horizons.
- Allee, K. D., Badertscher, B. A., Yohn, T. L. (2020). Private Corporate Ownership: Implications for Future Profitability. Journal of Management Accounting Research.
- Carcello, J. V., Neal, T. L., Reid, L. C., Shipman, J. E. (2020). Auditor Independence and Fair Value Accounting: An Examination of Non-Audit Fees and Goodwill Impairments. Contemporary Accounting Research.
- Cassell, C. A., Hansen, J., Myers, L., Seidel, T. (2020). Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement. Journal of Accounting, Auditing and Finance.
- Ji, X., Lu, W., Qu, W., Richardson, V. J. (2019). Changes in Internal Control Disclosure and Analyst Forecasts Around Mandatory Disclosure of China SOX. Accounting Horizons.
2019
- Atwood, T. J., Lewellen, C. (2019). The Complementarity Between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms. Contemporary Accounting Research.
- Ayres, D. R., Campbell, J. L., Chyz, J. A., Shipman, J. E. (2019). Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments. Review of Accounting Studies.
- Ayres, D., Neal, T., Reid, L., Shipman, J. (2019). Auditing Goodwill in the Post-Amortization Era: Challenges for Auditors. Contemporary Accounting Research.
- Cassell, C. A., Cunningham, L., Lisic, L. (2019). The Readability of Company Responses to SEC Comment Letters and SEC 10-K Filing Review Outcomes. Review of Accounting Studies.
- Moon, J. R., Shipman, J., Swanquist, Q., Whited, R. (2019) Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums. Contemporary Accounting Research.
- Rowe, S., Cassell, C. A., Hunt, E., Narayanamoorthy, G. (2019). A Hidden Risk of Auditor Industry Specialization: Evidence from the Financial Crisis. Review of Accounting Studies.
- Peters, G. F., Zhang, J., Callahan, C. (2019). Debt Contract Strictness and Auditor Specialization. Journal of Business Finance & Accounting.
- Richardson, V., Shan, Y. (2019). Data Analytics in the Accounting Curriculum. Advances in Accounting Education.