Theodore (Ted) E. Christensen

Professor
Accountancy, School of

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Office: 536 TNRB
Phone: 801-422-1768
Email: ted_christensen@byu.edu
Office hours: By appointment
Expertise:
  • Accounting: financial
  • Accounting: managerial
  • Capital markets
Research:
  • Capital markets
  • Earnings management
  • Pro forma earnings
  • Insurance industry
  • Earnings guidance
Education:
  • PhD, Accounting, University of Georgia, 1995
  • MAcc, Tax, Brigham Young University, 1991
  • BS, Accounting, San Jose State University, 1989
Group Affiliations:
  • SOA Professional - Primary
Selected Publications:
  • "Discussion of "Evidence of Differing Market Responses to Beating Analysts' Targets Through Tax Expense Decreases"," Review of Accounting Studies Volume 13, Issue 2/3, Pages 319-326, September, 2008    V I E W   A B S T R A C T
  • "Who Trades on Pro Forma Earnings Information?," The Accounting Review Volume 82, Issue 3, Pages 581-619, May, 2007    V I E W   A B S T R A C T
  • "Discussion of Letting the 'Tail Wag the Dog': The Debate over GAAP versus Street Earnings Revisited," Contemporary Accounting Research Volume 24, Issue 3, Pages 741-762, October, 2007    V I E W   A B S T R A C T
  • "Pro Forma Disclosure and Investor Sophistication: Validating Experimental Evidence Using Archival Data," Accounting, Organizations and Society Volume 32, Issue 3, Pages 201-222, Elsevier, April, 2007    V I E W   A B S T R A C T
  • "Discussion of "Another Look at GAAP versus The Street: An Empirical Assessment of Measurement Error Bias"," Review of Accounting Studies Volume 12, Issue 2/3, Pages 305-321, September, 2007    V I E W   A B S T R A C T
  • "Empirical Evidence on Recent Trends in Pro Forma Reporting," Accounting Horizons Volume 18, Issue 1, Pages 27-43, March, 2004    V I E W   A B S T R A C T
  • "The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach," Accounting Organizations and Society Volume 29, Issue 5-6, Pages 447-471, July, 2004    V I E W   A B S T R A C T
  • "Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings," Journal of Accounting and Economics Volume 36, Issue 1-3, Pages 285-319, 2003    V I E W   A B S T R A C T
  • "Do We Really Know What We Think We Know? A Case Study of Seminal Research and its Subsequent Overgeneralization," Accounting Organizations and Society Volume 25, Issue 2, Pages 103-129, February, 2000    V I E W   A B S T R A C T
Experience:
   Teaching
  • Professor, Brigham Young University, 2009
  • Associate Professor, Brigham Young University, 2004-2009
  • Assistant Professor, Brigham Young University, 2000-2004
  • Assistant Professor, Case Western Reserve University, 1995-2000
  • Instructor, University of Georgia, 1991-1995
  • Instructor, Brigham Young University, 1990
  • Instructor, Utah Valley Community College, 1990-1991
   Professional
  • Member, American Institute of Certified Public Accountants
  • Member, Canadian Academic Accounting Association
  • Member, American Accounting Association
  • Certified Public Accountant, Virginia
Awards:
  • Outstanding Research Award , Marriott School of Management , 2006
  • Warnick Fellowship , Deloitte & Touche , 2005
  • BYU Faculty Award for Outstanding Research , Ernst & Young , 2004
  • Undergraduate Teaching Award , Weatherhead School of Management , 1999
  • Top Prof Award , Mortar Board, Case Western Reserve University , 1999
  • Students Choice Award for Teaching Excellence , University of Georgia ASA , 1994
  • Outstanding Graduate Teaching Award , University of Georgia , 1993
  • Outstanding Teaching Assistant Award , J.M. Tull School of Accounting , 1993
Languages:
  • Portuguese
  • Italian
  • Spanish
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