H. Scott Asay
Director, RSM Institute of Accounting Education and Research and Tippie Children Associate Professor in Accounting
Introduction
Scott Asay is an Associate Professor of Accounting at the Tippie College of Business. His research focuses primarily on the judgments and decisions of managers and investors in the context of financial reporting. He has taught financial accounting and managerial accounting. His research has been published in leading journals, including the Journal of Accounting and Economics; The Accounting Review; Accounting, Organizations and Society; Contemporary Accounting Research; and Journal of Management Accounting. He received his MS and PhD from the Samuel Curtis Johnson Graduate School of Management at Cornell University.
Current Positions
- Director, RSM Institute of Accounting Education and Research, Accounting
- Tippie Children Associate Professor in Accounting, Accounting
- Associate Professor, Accounting
Education
- PhD in Accounting, Cornell University
- MS in Management, Cornell University
Research Interests
- Financial Accounting
- Disclosure
- Judgment and Decision Making
Selected Awards & Honors
- Outstanding Reviewer Award - Contemporary Accounting Research, 2024
- Midyear Meeting Connecting to Practice Award - American Accounting Association, FARS, 2024
- ABO Outstanding Service Award - American Accounting Association, 2021
- David and Lois Gardner Faculty Award for Mid-Career Excellence - Tippie College of Business, 2020
- Doctoral Fellowship - Deloitte Foundation, 2012
Selected Publications
- Asay, S., Hoopes, J., Thornock, J., & Wilde, J. H. (2024). Tax Boycotts. The Accounting Review. 99 (1) pp. 1-29. DOI: 10.2308/TAR-2021-0213.
- Asay, S., Hinds, C., Hales, J., & Rupar, K. (2023). Investor judgments: Linking measures to constructs. The Accounting Review. 98 (7) pp. 1-32. DOI: 10.2308/TAR-2021-0551.
- Asay, S., Guggenmos, R., Kadous, K., Koonce, L., & Libby, R. (2022). Theory testing and process evidence in accounting experiments. The Accounting Review. 97 (6) pp. 23-43. DOI: 0.2308/TAR-2019-1001.
- Asay, S., Libby, R., & Rennekamp, K. (2018). Firm performance, reporting goals, and language in narrative disclosures. Journal of Accounting and Economics. 65 (2-3).
- Asay, H. S., Elliott B., & Rennekamp, K. (2017). Disclosure readability and the sensitivity of investors’ valuation judgments to outside information. The Accounting Review. 92 (4) pp. 1-25.
- Asay, H. S. & Hales, J. (2017). Disclaiming the future: Investigating the impact of cautionary disclaimers on investor judgments before and after experiencing economic loss. The Accounting Review. 93 (4) pp. 81-99.
- Asay, S., Garrett, J., & Tayler, B. (2023). Fairness and Luck: Contract Away or Come What May?. Journal of Management Accounting Research. 35 (1) pp. 1-21.
Selected Presentations
- "Platform Matters: Investor Reactions to Default Stock Price Graph Features on Stock Analysis Platforms," Guest/Invited Speaker at University of Pittsburgh, December 2024.
- "Platform Matters: Investor Reactions to Default Stock Price Graph Features on Stock Analysis Platforms," Guest/Invited Speaker at University of Illinois Urbana-Champaign, November 2024.
Working Papers
- Asay, S., Hribar, P., & Quinto, C. (2025). The superficial precision of point forecasts.
- Asay, S., Clor-Proell, S., & Durney, M. (2024). Behind closed doors: Selective Disclosure in Private Meetings.
- Asay, S., Durney, M., & Witz, P. (2024). Private Access and Professional Investor Judgments.
- Asay, S., Hinds, C., & Rennekamp, K. (2021). Managers' strategic use of disclosure formats.
Employment History
- Associate Professor, Accounting, University of Iowa, 2019 - 2022
Editorial & Review Activities
- Editorial Board Member, Contemporary Accounting Research, May 2020.
- Editorial Board Member, The Accounting Review, June 2023.
- Editorial Board Member, Journal of Financial Reporting, November 2021.