Jump to navigation

The University of Massachusetts Amherst
  • Visit
  • Apply
  • Give
  • Search UMass.edu
ApplyGiveIConnect
x
ContactAlumniStudents
ApplyGiveIConnect
About
DeanMission & VisionVirtual TourDiversity & InclusionRankingsFactsNews & EventsHistoryBusiness Innovation HubCorporate PartnersRecruiting
Programs
Undergraduate ProgramsGraduate ProgramsOnline ProgramsDoctoral ProgramDepartmentsAdmissionsTuition & Financial Aid
Centers & Research
Faculty ResearchBerthiaume Center for EntrepreneurshipBusiness Communication CenterCenter for International Securities and Derivatives Markets (CISDM)Chase Career CenterMassachusetts Small Business Development Center Network (MSBDC)McCormack Center for Sport Research and EducationVirtual Center for Supernetworks
Directory
LeadershipFacultyEndowed FacultyStaffStudentsAlumni
peopledavid piercey
Associate Professor Accounting

M. David Piercey

Department Chair and John F. Kennedy Endowed Professor Accounting
Office: Isenberg 232A
Tel: 413.545.5585
[javascript protected email address] Add to Address Book Download CV View others in Accounting

Academic Background

Education
PhD, University of Illinois at Urbana-Champaign, 2006
M.Acc., Brigham Young University, 1999
BS, Brigham Young University, 1999
Academic Appointments
John F. Kennedy Endowed Professor of Accounting, University of Massachusetts, Amherst, 6/2018-Present
Professor of Accounting, University of Massachusetts Amherst, 8/2016-Present
John Spinney Faculty Fellow, University of Massachusetts Amherst, 6/2015-6/2018
Associate Professor of Accounting, University of Massachusetts Amherst, 9/2012-7/2016
Assistant Professor of Accounting, University of Massachusetts Amherst, 9/2006-8/2012

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

Editor, Accounting, Organizations and Society, 2018-Present
Editorial Board Member, Behavioral Research in Accounting, 2014-Present
Editorial Board Member, Auditing: A Journal of Practice & Theory, 2014-Present
Editor, Auditing: A Journal of Practice & Theory, 2017-2018
College Researcher of the Year Award, Isenberg School of Management, 2015

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.

Isenberg School of Management
University of Massachusetts Amherst
121 Presidents Drive
Amherst, MA 01003
GiveApply NowVisiting Campus
AboutDeanFactsNews & EventsRankingsHistoryTimeline
ConnectContact UsFaculty DirectoryStaff Directory
CalendarsMBA Info SessionsEntrepreneurshipChase Career CenterAlumni
Sitemap
ProgramsBachelor of Business Administration (BBA)Bachelor of Science (BS)Online Bachelor of Business Administration (BBA)Online Bachelor of Science (BS)Online Master of Business Administration (MBA)On-Campus Master of Business Administration (MBA)Master of Finance in Alternative InvestmentsMaster of Science in AccountingMaster of Science in Business AnalyticsMaster of Science in Sport ManagementMBA/MS Dual DegreesDoctoralCertificates
DepartmentsAccountingBusiness CommunicationFinanceHospitality & Tourism ManagementManagementMark H. McCormack Dept of Sport ManagementMarketingOperations & Information Management
Prospective StudentsUndergraduate ProgramsMasters ProgramsOnline ProgramsDoctoral ProgramsCertification ProgramsStudent Life at UMass Amherst
CentersBerthiaume Center for EntrepreneurshipBusiness Communication CenterCenter for International Securities and Derivatives MarketsChase Career CenterMassachusetts Small Business Development CenterMcCormack Center for Sport ResearchVirtual Center for Supernetworks
AlumniGivingEventsNews & ProfilesUpdate Profile
CorporateEducational PartnersRecruiting
ServicesAdministrative ServicesHuman ResourcesRoom RequestTSSMarketing & Communications
University of Massachusetts Amherst
©2021 University of Massachusetts Amherst · Site Policies · Accessibility

You are now leaving the Isenberg School of Management web site. If you have any questions regarding the content or privacy of these sites, please contact the site administrator directly.

Continue
Close