Current Courses

• BA 321

• BA 570

Education and Professional Certifications

• PhD in Accounting, University of Miami, 1996

• Master of Accountancy, University of South Florida, 1988

• Bachelor of Science in Accounting, University of South Florida, 1986

• Certified Public Accountant - Florida, 1989

Primary Research Interest

• Behavioral research in governmental accounting and auditing

Publications

• “Career Ambition vs. Concern for Others: The Relationship of Personal Values to Egregious Accounting and Financial Decisions,” Research on Professional Responsibility and Ethics in Accounting, 2008, Volume 12: 71-99, with F. Collins and M. Shaub.

• “Auditor Specialization, Perceived Audit Quality, and Audit Fees in the Local Government Audit Market,” Journal of Accounting and Public Policy, 2007, Volume 26: 705-732, with L. Johnson, R. Elder and S. Davies.

• “Unethical Financial Decision-Making: Personal Gain vs. Concern for Others,” Advances in Accounting Behavioral Research, Vol. 10: 77-100, with F. Collins, O. Holzmann, and M. Shaub.

• “An Examination of Faculty Perceptions of Academic Journal Quality Within Specialized Disciplines of Accounting,” Issues in Accounting Education, 2006, Vol. 21, No. 3 (August): 219-239, with D. Samelson.

• “The Determinants of Auditee Satisfaction and Perceived Audit Quality in Local Government,” Journal of Public Budgeting, Accounting & Financial Management, 2006, Vol. 18, No. 2 (Summer): 139-166, with D. Samelson and L. Johnson.

• “Methods and Resources to Increase Student Interest in Governmental Accounting,” Journal of Public Budgeting, Accounting & Financial Management, 2005, Vol. 17, No. 2 (Summer): 202-222, with J. Reck.

• “Self-Interest vs. Concern for Others: The Impact on Management Accountants’ Ethical Decisions,” Strategic Finance, 2005, Vol. 86, No. 9: 41-45, with F. Collins, O. Holzmann, and M. Shaub.

• “Longitudinal Analysis of Local Government Audit Quality,” Research in Governmental and Nonprofit Accounting, 2004, Vol. 11: 213-228, with J. Reck.

• “The Role and Perceptions of Independent Audit Partners in the Governmental Audit Market,” Journal of Accounting and the Public Interest, 2001, Vol. 1, No. 1: 17-41, with F. Collins

• “GASB Initiatives Solicit User Participation,” The CPA Journal, 2000, Vol. 70, No. 10: 73.

• “The Current Status of Upper-level Managerial Accounting Courses: Results of a Nationwide Survey,” Journal of Accounting and Finance Research, 1999, Vol. 7, No. 4 (Winter): 1-8, with P. Jagolinzer.

• “What Topics Are They Teaching?” Management Accounting, 1998, Vol. 80, No. 6 (December): 72, with P. Jagolinzer.

• “Sources of Accounting Education Research Following AECC Formation,” Journal of Accounting and Finance Research, 1998, Vol. 5, No. 5 (Winter): 26-34, with S.R. Jackson.

• "GASB Rhetoric: A Content Analysis of GASB Statements," Research in Accounting Regulation, 1996, Vol. 10: 41-62, with T. Robinson and G. Sanders.

• "The Relationship Between Budgetary Management Style and Organizational Commitment in a Nonprofit Organization," Behavioral Research In Accounting, 1995, Vol. 7: 65-79, with F. Collins, M. H. McCallum, and R. I. Newmark.

• "The Equal-Interval Nature of Semantic Differential Scales: An Empirical Investigation Using Fiedler's Least Preferred Coworker (LPC) Scale and Magnitude Estimation and Case III Scaling Procedures," Educational and Psychological Measurement, Summer 1994, Vol. 54, No. 2: 253-262, with C. A. Schriesheim, C. C. Gardiner, and R. I. Newmark.

Educational Resources

• Advanced Accounting, ninth edition, Prentice Hall, 2006, with F. Beams, J. Anthony, and R. Clement.

• Advanced Accounting, eighth edition, Prentice Hall, 2003, with F. Beams, J. Anthony, and R. Clement.

• “Baa’d Pricing Policies,” an instructional case published in Cases and Experiences in International Business (C. Rarick, ed.), Prentice Hall, 2003, with L. Hudack.

• “Baa’st Transfer Price,” an instructional case published in Cases and Experiences in International Business (C. Rarick, ed.), Prentice Hall, 2003, with L. Hudack.

• Testbank to accompany Managerial Accounting: A Focus on Decision Making, 2001, Harcourt, Inc.