
M. David Piercey
Academic Background
Research Interests
- Effects of Accounting Regulations
- Accounting Disclosure Format and Quality
- Auditor Independence
- Auditor Reputation
- Audit Quality
Teaching Interests
- Financial Accounting
- Financial Statement Auditing
- Behavioral and Experimental Research Methods
- Doctoral Dissertation Advising
Recent Honors & Awards
Selected Publications
“The Effects of High Estimate Uncertainty in Auditor Negligence Litigation,” with J. Pickerd, Contemporary Accounting Research, forthcoming, in press.
“How Simple Changes to Workpaper Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures,” Auditing: A Journal of Practice & Theory, forthcoming, in press.
“Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures?” with Y. J. Kang and A. Trotman. Contemporary Accounting Research, Spring 2020, Vol. 37 No. 1: p. 297-321.
"Custom Contrast Testing: Current Trends and a New Approach,” with R. Guggenmos and C. Agoglia. The Accounting Review, September 2018, Vol. 94 No. 5: p. 223-244.
"The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor-Client Negotiations," with S. Perreault and T. Kida. Contemporary Accounting Research, Summer 2017, Vol. 34 No. 2: p. 1048-1070.
“The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality,” with K. Bowlin and J. Hobson, The Accounting Review, July 2015, Vol. 90 No. 4: p. 1363-1393.
"Managing Audits to Manage Earnings: The Impact of Diversions on an Auditor's Detection of Earnings Management," with B. Luippold, T. Kida, and J. Smith, Accounting, Organizations and Society, 2015, Vol. 41: p. 39-54.
"Unintended Consequences of Lowering Disclosure Thresholds," with K. Fanning and C. Agoglia, The Accounting Review, January 2015, Vol. 90 No. 1: p. 301-320.