# positions[].label
Professor and Nelson D. Durst Endowed Chair

# overview
I seek to have a positive impact on society through my research and teaching and service. I have conducted research that explores the causes and consequences of corporate financial misreporting, recognizing that financial misreporting imposes significant costs on society. Another area I study is corporate disclosure and the information intermediaries (e.g., equity research analysts and financial journalists) who stand between companies and investors or creditors. Through teaching, my goal is to help students to see that financial accounting is fundamentally about financial accountability, and that reliable financial reporting is essential to the efficient allocation of capital in our society.

# keywords[]
35 Commerce, Management, Tourism And Services

# keywords[]
Whistleblowers; Enforcement Actions; Fraud; Penalties; ﬁnancial Reporting; Securities And Exchange Commission

# keywords[]
3501 Accounting, Auditing And Accountability

# keywords[]
35 Commerce, Management, Tourism And Services

# keywords[]
3507 Strategy, Management And Organisational Behaviour

# keywords[]
35 Commerce, Management, Tourism And Services

# keywords[]
3501 Accounting, Auditing And Accountability

# keywords[]
35 Commerce, Management, Tourism And Services

# keywords[]
3507 Strategy, Management And Organisational Behaviour

# keywords[]
3501 Accounting, Auditing And Accountability

# keywords[]
35 Commerce, Management, Tourism And Services

# keywords[]
3507 Strategy, Management And Organisational Behaviour

# educationAndTraining[].organization.label
The University of Texas at Austin - (Austin, Texas, United States)

# educationAndTraining[].organization.label
Brigham Young University - (Provo, Utah, United States)

# educationAndTraining[].organization.label
Brigham Young University - (Provo, Utah, United States)

# awardsAndHonors[].label
Montague Center for Teaching Excellence (CTE) Scholar

# awardsAndHonors[].label
Ricky Griffin Outstanding Research Award

# awardsAndHonors[].label
Distinguished Contribution to Accounting Literature Award

# awardsAndHonors[].label
Association of Former Students College-Level Teaching Distinguished Achievement Award, The

# awardsAndHonors[].label
David Baggett Endowed Teaching Excellence Award

# awardsAndHonors[].label
Fish Camp Namesake Recognition Award for Student Service

# publications[].label
Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?

# publications[].label
SAVING FACE: HOW EXIT IN RESPONSE TO NEGATIVE PRESS AND STAR ANALYST DOWNGRADES REFLECTS REPUTATION MAINTENANCE BY DIRECTORS

# publications[].label
Who's Heard on the Street? Determinants and Consequences of Financial Analyst Coverage in the Business Press

# publications[].label
Changes in Managers Forecasting Behavior and the Markets Assessment of Forecast Credibility during Periods of Financial Misreporting

# publications[].label
Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

# publications[].label
The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations

# publications[].label
Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

# publications[].label
The People in Your Neighborhood: Evidence of Local Information Leakage Around Corporate Headquarters When Insiders Trade

# publications[].label
Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

# publications[].label
Meet the press: Survey evidence on financial journalists as information intermediaries

# publications[].label
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?

# publications[].label
The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

# publications[].label
Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

# publications[].label
Financial Enforcement Actions and the Role of Whistleblowers

# publications[].label
Do Investors Respond to CEO Facial Expressions of Anger During Television Interviews?

# publications[].label
Managers Use of Humor on Public Earnings Conference Calls

# publications[].label
Changes in analysts' stock recommendations following regulatory action against their brokerage

# publications[].label
Restating Under the Radar? Determinants of Restatement Disclosure Choices and the Related Market Reactions

# publications[].label
Business Strategy, Financial Reporting Irregularities, and Audit Effort

# publications[].label
The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOX

# publications[].label
Short Selling Around Restatement Announcements: When Do Bears Pounce?

# publications[].label
The activities of buy-side analysts and the determinants of their stock recommendations

# publications[].label
Inside the 'Black Box' of Sell-Side Financial Analysts

# publications[].label
Bearish Analysts and the Issuance of 'Unbeatable' Earnings Forecasts

# publications[].label
Rotational internal audit programs and financial reporting quality: Do compensating controls help?

# publications[].label
Managing the Narrative: Investor Relations Officers and Corporate Disclosure

# publications[].label
Who You Know Matters: Evidence of Fee Discounts for Clients with Well-Connected Audit Committees

# publications[].label
Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?

# publications[].label
Who's heard on the Street? Determinants and consequences of financial analyst coverage in the business press

# publications[].label
Business Strategy, Financial Reporting Irregularities, and Audit Effort

# publications[].label
Working on the weekend: Do analysts strategically time the release of their recommendation revisions?

# publications[].label
Which buy-side institutions participate in public earnings conference calls? Implications for capital markets and sell-side coverage

# publications[].label
The Impact of Religion on Financial Reporting Irregularities

# publications[].label
Does Local Religiosity Impact Corporate Social Responsibility?

# publications[].label
Short Selling Around Restatement Announcements: When Do Bears Pounce?

# publications[].label
Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee?

# publications[].label
What Do Public Company Audit Clients Want from Their Auditor?

# publications[].label
The Impact of Religion on Financial Reporting Irregularities

# publications[].label
A Level Playing Field? Empirical Evidence That Ethnic Minority Analysts Face Unequal Access to Corporate Managers

# publications[].label
Using Earnings Conference Calls to Identify Analysts with Superior Private Information

# publications[].label
Empirical Evidence on Repeat Restatements

# publications[].label
Media Relations Officers and Corporate Engagement with the Media

# publications[].label
Inside the "Black Box" of Sell-Side Financial Analysts

# publications[].label
Using earnings conference calls to identify analysts with superior private information

# publications[].label
The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices

# publications[].label
Empirical Evidence on Repeat Restatements

# publications[].label
Working on the Weekend: Do Analysts Strategically Time the Release of Their Recommendation Revisions?

# publications[].label
Managers' use of humor on public earnings conference calls

# publications[].label
Analysts and Managers Use of Humor on Public Earnings Conference Calls

# publications[].label
Managing the narrative: Investor relations officers and corporate disclosure

# publications[].label
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did SarbanesOxley Get It Wrong?*

# streetAddress
Texas A&M University; Head Of Accounting; 4353 TAMU

# inTheNews[].label
The SEC Threatens to Go Soft on Internal Controls

# inTheNews[].label
Managing the Narrative: Investor Relations Officers and Corporate Disclosure

# inTheNews[].label
Media Bias: Pretty Much All of Journalism Now Leans Left, Study Shows

# inTheNews[].label
Texas A&M's Accounting Program Has Most Underrepresented Ph.D. Graduates, Faculty In U.S.

# inTheNews[].label
Analysts’ and Managers’ Use of Humor on Public Earnings Conference Calls

# etdChairOf[].label
Flam, Rachel Winn (2022-08). Social Media Engagement with the Business Press. Doctoral Dissertation.