T. Jeffrey Wilks

Associate Professor
Kristine V. Vest Fellow
Accountancy, School of

Download Vita

Office: 535 TNRB
Phone: 801-422-3930
Email: wilks@byu.edu
Expertise:
  • Accounting: financial
  • Accounting: international
  • Accounting: judgment and decision-making processes
Research:
  • Accounting policy disclosures, discretionary accruals, and earnings quality
  • Auditing fair value measurements
  • Revenue recognition and standard setting
  • Lease accounting and standard setting
Education:
  • Ph.D., Accounting, Cornell University, 2000
  • M.S., Accounting, Cornell University, 1999
  • B.S., Accounting, Brigham Young University, 1995
Group Affiliations:
  • SOA Professional - Primary
  • Global Management Center - Secondary
Selected Publications:
  • "Preliminary Views on Revenue Recognition in Contracts with Customers," IASB/FASB Discussion Paper IASB and FASB, London, U.K., and Norwalk, CT, December, 2008    V I E W   A B S T R A C T
  • "Auditing Fair Value Measurements: A Synthesis of Relevant Research," Accounting Horizons Volume 20, Issue 3, Pages 287-303, American Accounting Association, Saratoga, Florida, September, 2006    V I E W   A B S T R A C T
  • "Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Insensitivity to Precision," Auditing: A Journal of Practice and Theory Volume 24, Issue Supplement, Pages 197-220, American Accounting Association, Sarasota, Florida, 2005    V I E W   A B S T R A C T
  • "Using game theory and strategic reasoning concepts to prevent and detect fraud," Accounting Horizons Volume 18, Issue 3, Pages 173-184, September, 2004    V I E W   A B S T R A C T
  • "Decomposition of fraud risk assessments and auditors' sensitivity to fraud cues," Contemporary Accounting Research Volume 21, Issue 3, Pages 719-745, September, 2004    V I E W   A B S T R A C T
  • "Predecisional distortion of evidence as a consequence of real-time audit review.," The Accounting Review Volume 77, Issue 1, Pages 51-71, January, 2002    V I E W   A B S T R A C T
  • "Predecisional distortion of information by auditors and salespersons," Management Science Volume 46, Issue 1, Pages 13-27, January, 2000    V I E W   A B S T R A C T
  • "Disclosure effects in the laboratory: Liquidity, depth, and the cost of capital," The Accounting Review Volume 75, Issue 1, Pages 13-41, January, 2000    V I E W   A B S T R A C T
Experience:
   Teaching
  • Associate Professor, Brigham Young University, 2006
  • Assistant Professor, Brigham Young University, 2000-2006
  • Instructor, Cornell University, 2000
  • Instructor, Cornell University, 1997
  • Instructor, Brigham Young University, 1994
   Professional
  • Academic Advisor, International Accounting Standards Board, 2008-2011
  • Academic Fellow, Financial Accounting Standards Board, 2006-2008
  • Internal Auditor, American Express, Financial Resource Center, Summer, 1995
  • Accounting Manager, Robinson, Seiler, & Glazier, LC, 1993-1995
Awards:
  • Kristine V. Vest Fellowship , Marriott School , 2003
  • Outstanding Dissertation Award , Auditing Section, American Accounting Association , 2002
  • Doctoral Fellowship Award , Deloitte & Touche Foundation , 1998
  • Doctoral Consortium Fellow , American Accounting Association , 1998
  • Doctoral Fellowship , American Accounting Association , 1995
Languages:
  • Spanish