Courses Taught

• BA 311

• BA 312

• BA 679

Education

• B.S. Business Administration, Troy State University, 1971

• M.S. Accounting, Wharton School, University of Pennsylvania 1972

• Ph.D. Business Administration, The Pennsylvania State University 1978
   

Academic Appointments

• Colorado State University 2004-Present

• University of Colorado 1987-2002

• University of Pittsburgh 1978-1987

Non-Academic Appointments

• Corporate controller, Hempt Bros., Inc., diversified mining and heavy construction firm

• Audit and tax staffs, Ernst & Ernst , certified public accountant

• Captain, United States Army, helicopter pilot in Vietnam

Research Interests

• Judgments and decisions made by preparers, auditors and users of financial statement information; quality of financial accounting information; audit quality and pricing.

Teaching Interests

• Financial accounting

• Financial statement analysis

Major Publications

• Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (with Casterella, Francis, and Walker), Auditing: A Journal of Practice and Theory (2004)

• Modeling the Audit Opinions Issued to Bankrupt Companies: A Two-Stage Empirical Analysis (with Casterella and Walker), Decision Sciences (2000)

• Valuation of Components of Purchased Goodwill Using Market Measures (with Henning and Shaw), Journal of Accounting Research (2000)

• Dimensions of Auditor Expertise (with Bonner), Journal of Accounting Research (1990 Supplement)

• Assessing Inherent Risk During Audit Planning (with Dhar and Peters), Accounting, Organizations and Society (1989)

• An Experiment Testing the Behavioral Equivalence of Strategically Equivalent Employment Contracts (with Baiman), Journal of Accounting Research (1989)

• The Effects of Information Choice and Information Use on Analysts’ Predictions of Municipal Bond Rating Changes (with Green and Patton), The Accounting Review (1988)

• An Economic Modeling Approach to Contingency Theory and Management Control (with Evans and Patton), Accounting, Organizations and Society (1986)

• Decisions Involving Sequential Events: Replications and Extensions (with Bell), Journal of Accounting Research (1985)

• Evaluating Human Judgments and Decision Aids (with Shields and Young), Journal of Accounting Research (1983)

• The Effect of External Reporting on Managerial Decision Making: Some Antecedent Conditions (with Dirsmith), Accounting, Organizations and Society (1982)

• Human Information Processing Research in Accounting: The State of the Art in 1982), Accounting, Organizations and Society (1982)

• Expert Judgment in Auditing: An Expected Utility Approach, Journal of Accounting Research (1980)

• Human Information Processing Research in Accounting: The State of the Art (with Libby), Accounting, Organizations, and Society (1977)