University of Alabama

Graduate Assistant

John worked at University of Alabama as a Graduate Assistant

Kennesaw State University

Assistant Professor

John worked at Kennesaw State University as a Assistant Professor

Kennesaw State University

Associate Professor

John worked at Kennesaw State University as a Associate Professor

Krebs and Associates

Controller

John worked at Krebs and Associates as a Controller

Oklahoma State University

Assistant Professor

John worked at Oklahoma State University as a Assistant Professor

University of North Texas

Assistant Professor

John worked at University of North Texas as a Assistant Professor

The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams

Journal of Business and Economic Research

The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams

Journal of Business and Economic Research

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of the American Taxation Association

The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams

Journal of Business and Economic Research

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of the American Taxation Association

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

Current Issues in Auditing

This article summarizes “The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness” (Abernathy et al. 2014), which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness. While we find a positive relation between audit committee accounting expertise and financial reporting timeliness, interestingly, we also find that accounting expertise gained from public accounting experience is associated with timelier financial reporting than accounting expertise gained from CFO experience. We discuss implications of these findings for auditors, companies, and regulators.

The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams

Journal of Business and Economic Research

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of the American Taxation Association

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

Current Issues in Auditing

This article summarizes “The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness” (Abernathy et al. 2014), which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness. While we find a positive relation between audit committee accounting expertise and financial reporting timeliness, interestingly, we also find that accounting expertise gained from public accounting experience is associated with timelier financial reporting than accounting expertise gained from CFO experience. We discuss implications of these findings for auditors, companies, and regulators.

Classification Shifting and Earnings Management Constraints

Journal of Business, Accounting & Finance

The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams

Journal of Business and Economic Research

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of the American Taxation Association

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

Current Issues in Auditing

This article summarizes “The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness” (Abernathy et al. 2014), which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness. While we find a positive relation between audit committee accounting expertise and financial reporting timeliness, interestingly, we also find that accounting expertise gained from public accounting experience is associated with timelier financial reporting than accounting expertise gained from CFO experience. We discuss implications of these findings for auditors, companies, and regulators.

Classification Shifting and Earnings Management Constraints

Journal of Business, Accounting & Finance

Audit Committee Financial Expertise and Properties of Analysts Earnings Forecasts

Advances in Accounting

The Economic Relevance of Chief Marketing Officers in Firms' Top Management Teams

Journal of Business and Economic Research

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of the American Taxation Association

How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness

Current Issues in Auditing

This article summarizes “The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness” (Abernathy et al. 2014), which investigates the association between audit committee members’ accounting expertise and financial reporting timeliness. While we find a positive relation between audit committee accounting expertise and financial reporting timeliness, interestingly, we also find that accounting expertise gained from public accounting experience is associated with timelier financial reporting than accounting expertise gained from CFO experience. We discuss implications of these findings for auditors, companies, and regulators.

Classification Shifting and Earnings Management Constraints

Journal of Business, Accounting & Finance

Audit Committee Financial Expertise and Properties of Analysts Earnings Forecasts

Advances in Accounting

A Summary of 10 Years of PCAOB Research: What Have We Learned

Journal of Accounting Literature

For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies have been published since 2010, evidencing the increasing relevance of PCAOB-related research in recent years. Our paper reviews the existing literature on the PCAOB’s four primary functions – Registration, Standard-Setting, Inspections, and Enforcement. In particular, we examine PCAOB registration trends and evaluate the effects of PCAOB registration requirements on the issuer audit market, as well as discuss the relative costs and benefits (e.g., auditor behavior changes, improvements in audit quality, auditor perceptions) of the 16 auditing standards the PCAOB passed in its first 10 years of operation. Further, we summarize the literature’s findings on the effects of the PCAOB inspection process on various facets of audit quality. Finally, we analyze the research concerning the PCAOB’s enforcement actions to determine how markets have responded to sanctions against auditors and audit firms. We contend that understanding and reviewing the effects of the PCAOB’s activities are important to future audit research because of the PCAOB’s authority over and oversight of the issuer audit profession. We also identify PCAOB-related research areas that have not been fully explored and propose several research questions intended to address these research areas.