Contact
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Email
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Primary Office
- W324 Pappajohn Business Building (PBB)
- (319) 335-1409
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Department
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Fax
Websites
Positions
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Professor of Accounting
Tippie College of Business
Education
- PhD in Accounting and Information Systems, Northwestern University, 1983
- MS in Business, University of Wisconsin, 1977
- BA in Philosophy, University of Wisconsin, 1973
Areas of Interest
- Accounting Theory
- You can access my working papers on the Social Science Research Network (SSRN) at https://ssrn.com/author=85568
Licenses & Certifications
- Chartered Global Management Accountant, American Institute of Certified Public Accountants/Chartered Institute of Management Accountants. Since, January 2014.
- Member: American Institute of Certified Public Accountants, American Institute of Certified Public Accountants. Since, January 1978.
- Passed CPA Exam, January 1978.
Selected Awards & Honors
- #1 Rank in Accounting Research Productivity for the PhD class of 1983, ISSUES IN ACCOUNTING EDUCATION (2012)
- Accounting Horizons — Best Paper Award (announced 2009), American Accounting Association
- Ray William Shearman Research Fellow
- Fellow of the Accounting and Economics Society, Accounting and Economics Society, 2019
Selected Publications
- The Theory of Assurance: Balancing Costly Formal Control with Tone at the Top. Management Science Volume 68 (1) 654-668. (2022).
- Concepts-Based Accounting Standards. Abacus (Forthcoming). (2021).
- A Positive Theory of Accounting-Based Management by Exception. Journal Of Management Accounting Research. (In Press).
- Causality in the Context of Analytical Models and Numerical Experiments. Accounting, Organization and Society. & (2014).
- Rules and Accounting: Vagueness in Conceptual Frameworks. Accounting Horizons 22 (3) 339-352. (2008).
- The Assignment of Decision Rights in Formal Information Systems. Journal Of Management Accounting Research 20 83-105. & (2008).
- The Contracting Value of Tainted Reports in Cost Reduction Settings. European Economic Review 49 1979-1985. (2005).
- Corporate Disclosure and Operational Strategy: Financial versus Operational Success. Management Science 51 920-931. & (2005).
- Auditing in the Presence Of Outside Sources Of Information. Journal of Accounting Research 39 435-447. , & (2001).
- Private Predecision Information, Performance Measure Congruity, and the Value of Delegation. Contemporary Accounting Research 17 561-589. , & (2000).