Accountancy, School of
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Doug earned his PhD at the University of Arizona and is the LeRay McAllister/Deloitte Foundation Distinguished Professor of Accountancy at Brigham Young University. He teaches financial statement auditing in BYU’s undergraduate and graduate accounting programs, and professional judgment and decision-making in BYU’s MBA program. He founded and leads BYU’s Accounting PhD Prep program, which has placed over 150 students in top quality PhD programs over the past twenty years. Doug’s research has been published in The Accounting Review, The Journal of Accounting Research, Contemporary Accounting Research, Organizational Behavior & Human Decision Processes, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, and others. Doug has also published award-winning articles in the top professional journals, and has coauthored eight books and monographs, including two leading college auditing textbooks. Doug has served on several professional committees and task forces, including five years on COSO's Enterprise Risk Management and Guidance for Smaller Public Companies Task Forces. He served a three-year appointment as a member of the AICPA’s Auditing Standards Board, where he was heavily involved with internal control, auditor reporting, analytical procedures, and audit sampling, and he is currently serving a second three-year term as the AAA’s representative on the COSO board. He chaired the American Accounting Association’s 2004 Annual Meeting Committee and co-chaired the 2004 Auditing Section Mid-Year Meeting Committee. Doug has won several “best paper” awards for his research and has earned several awards at BYU, including the Marriott School Outstanding Research award in 1998, the Marriott School Teaching Excellence award in 2000, the Merrill J. Bateman Student Choice Teaching Award in 2002, BYU’s Wesley P. Lloyd Award for Distinction in Graduate Education in 2006, the AAA/Deloitte Wildman Medal Award in 2013, BYU's Marriott School Outstanding Faculty Award in 2016, and the AAA Outstanding Accounting Educator Award in 2016.
- PHD, BUSINESS ADMINISTRATION--ACCOUNTING, UNIVERSITY OF ARIZONA, 1993
- BS, Accounting, Brigham Young University, 1988
- MAcc, ACCOUNTING, BRIGHAM YOUNG UNIVERSITY, 1988
- Institute of Internal Auditors (IIA) - Worldwide professional organization for internal auditing profession 1994
- American Institute of Certified Public Accountants (AICPA) 1990
- "Providing Balance in the Accounting Curriculum and Beyond: The Case for Capitalism", Journal of Forensic and Investigative Accounting, Volume forthcoming, National Association of Certified Valuators & Analysts, Salt Lake City, UT, Larry Crumley.
- "The Effects of Trust on Firms’ Financial Reporting and Assurance Practices", Journal of Accounting Research, University of Chicago, Chicago, Illinois.
- "Enhancing Auditor Professional Skeptism: The Professional Skepticism Continuum", Current Issues in Auditing, Volume 8, Issue 2, American Accounting Association, 2015.
- "Auditors’ Reactions to Inconsistencies between Financial and Nonfinancial Measures: The Interactive Effects of Fraud Risk Assessment and a Decision Prompt", Behavioral Research in Accounting, Volume In Press, American Accounting Association, Sarasota, Florida, 2014.
- "The COSO Framework and Tone at the Top from the Perspective of Independent Directors", Zicht op Toezicht (Perspective on Oversight), Volume June 2014, Ernst & Young International, Rotterdam, 2014.
- "Put COSO Update to Work", Journal of Accountancy, American Institute of CPAs, New York, New York, 2013.
- "Internal audit outsourcing and the risk of misleading or fraudulent financial reporting: Did Sarbanes-Oxley get it wrong?", Contemporary Accounting Research, Volume 29, Issue 4, Pages 1109-1136, 2012.
- "Publication benchmarking data based on faculty promoted at the top 75 US accounting research institutions", Issues in Accounting Education, Volume 27, Issue 3, Pages 647-670, American Accounting Association, 2012.
- "Firm-Level Formalization and Auditor Performance on Complex Tasks", Volume 24, Issue 2, Pages 193-210, ABO Section of American Accounting Association, Sarasota, Florida, 2012.
- "Reconciling archival and experimental research: Does internal audit contribution affect the external audit fee?", Behavioral Research in Accounting, Volume 23, Issue 2, Pages 187-206, 2011.
- "The Organizational Response to the Discovery of False Sign-off", International Journal of Disclosure and Governance, Volume 8, Pages 43-61, Palgrave-Macmillan, Hampshire, 2011.
- "Elevating Professional Judgment in Auditing: The KPMG Professional Judgment Framework", Pages 63, KPMG, 2011.
- "Internal audit quality and earnings management", The Accounting Review, Volume 84, Issue 4, Pages 1255-1280, 2009.
- "Auditing Standards Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change", Accounting Horizons, Volume 23, Issue 2, American Accounting Association, 2009.
- "Component Materiality for Group Audits", Journal of Accountancy, Volume December, Pages 42-46, AICPA, NY, 2008.
- "Internal audit sourcing arrangement and the external auditor's reliance decision", Contemporary Accounting Research, Volume 25, Issue 1, Pages 193-213, 2008.
- "Why Do Auditors Over-rely on Weak Analytical Procedures? The Role of Outcome and Precision", Auditing: A Journal of Practice and Theory, Volume 25, American Accounting Association, 2006.
- "Publication records of faculty promoted at the top 75 accounting research programs", Issues in Accounting Education, Volume 21, Issue 3, Pages 195-218, 2006.
- "An Introduction to Corporate Governance and the SEC", An Introduction to Corporate Governance and the SEC, Pages 198, South-Western, 2004.
- "A Test of Changes in Auditors' Fraud-Related Planning Judgments Since the Issuance of SAS No. 82", Auditing: A Journal of Practice and Theory, Volume 22, Pages 237-251, 2003.
- "E-Business: Principles and Strategies for Accountants, 2nd Edition", E-Business: Principles and Strategies for Accountants, 2nd Edition, Pages 181, Prentice Hall, Upper Saddle River, New Jersey, 2002.
- "Tax Planning Professionals Interpretations of Ambiguity in Compliance and Planning Decision Contexts", Journal of the American Taxation Association, Pages 75-89, 1999.
- Accountant/Intern, Baxter Health Care Corporation 1988 - 1988
- Accountant/Intern, The Church of Jesus Christ of Latter-day Saints, Welfare Division 1984 - 1985
- 2010 Best Paper Award--Glen McLaughlin Prize for Research in Accounting Ethics, University of Oklahoma, 2010
- 2010 Best Paper Award--Lehigh University, Lehigh University 2010 Conference on Financial Reporting, Auditing and Governance, 2010
- Innovation in Accounting Education Award (on behalf of Ph.D. Prep program), American Accounting Association, 2007
- Issues in Accounting Education Best Paper Award, American Accounting Association, 2007
- Wesley P. Lloyd Award for Distinction in Graduate Education, Brigham Young University, 2007
- Glen Ardis Professorship, Marriott School, 2005
- Merrill J. Bateman Student Choice Teaching Award, BYU Management Society, 2002
- University Young Scholar Fellowship Award, Brigham Young University, 2001
- Marriott School Teaching Excellence Award, Brigham Young University, 2000
- Marriott School Outstanding Young Researcher Award, Brigham Young University, 1998
- SOAIS Outstanding Scholarship Award, Brigham Young University, 1997
- Teaching Excellence Award for Management Skills, Brigham Young University, 1996
- Warnick/Deloitte & Touche Research Fellow, 1995-2001, Brigham Young University, 1995
- Doctoral Consortium Fellow, American Accounting Association, 1991
- "Emerging Research Award", Public Interest Section of the American Accounting Association
- AAA/Deloitte Wildman Medal Award, 2013, American Accounting Association/Deloitte
- AAA Issues in Accounting Education 2013 Best Paper Award, American Accounting Association
- Gender Issues & Work-Life Balance KPMG Mentoring Award, American Accounting Association
- Innovation in Auditing and Assurance Education Award, AAA Auditing Section
- Outstanding Accounting Educator, American Accounting Association
- Outstanding Faculty Award, BYU Marriott School
- Director — 2019
Certificates and Licenses
- Certified Public Accountant American Institute of Certified Public Accountants 1990
- Director--School of Accountancy Other June, 2019
- Ph.D. Prep Track Program Chair/Coordinator 1998
- Faculty Advisory Council (FAC) Committee/Council Chair September, 2014 - May, 2016
- SOA Accounting Research Symposium Committee/Council Member 2004 - December, 2014
- Faculty Advisory Council Committee/Council Member September, 2012 - August, 2014
- University Rank & Status Council Committee/Council Chair 2011 - 2011
- University Rank & Status Council Committee/Council Chair 2010 - 2010
- University Rank & Status Council Committee/Council Member 2009 - 2009
- SOA Evaluation Committee Committee/Council Member 2008 - 2008
- Junior Core Restructuring Committee Committee/Council Member 2004 - 2004
- Citizenship Expectations Committee Committee/Council Chair 2003 - 2003
- College Journals Committee Committee/Council Member 2002 - 2002
- EMBA Admissions Committee Committee/Council Member 2002 - 2002
- College Evaluation (Rank & Status) Committee Committee/Council Member 2000 - 2002
- College Journals Committee Committee/Council Member 2001 - 2001
- College Executive Education Committee Committee/Council Member 2000 - 2001
- SOAIS Newsletter Editor Other 2000 - 2000
- SCUFF Committee Committee/Council Member 1999 - 2000
- Technology Committee Committee/Council Chair 1999 - 1999
- Systems Minor Ad hoc Committee Committee/Council Member 1998 - 1998
- MAcc Professional Stem Curriculum Committee Committee/Council Member 1997 - 1997
- SOAIS Appropriations Committee Committee/Council Member 1996 - 1996
- Financial Executives Institute and AICPA Center for Audit Quality Committee/Council Member July, 2017
- AAA Auditing Section, Auditing: A Journal of Practice & Theory Editor, Associate Editor May, 2017
- AAA Accounting, Behavior, & Organizations Publication Committee, American Accounting Association Committee/Council Member August, 2014
- COSO (Committee of Sponsoring Organizations of the Treadway Commission) Board Member September, 2011
- KPMG Academic Research Panel Committee/Council Member September, 2011
- American Accounting Association 2019 Outstanding Educator Award Committee Committee/Council Member January, 2018 - August, 2019
- AAA Auditing Section A:JPT Best Paper Award Committee Committee/Council Chair January, 2017 - December, 2017
- Center for Audit Quality (CAQ) Access to Audit Personnel Committee Committee/Council Member January, 2015 - 2017
- AAA Auditing Section AJPT Best Paper Award Committee Committee/Council Member August, 2015 - July, 2016
- AAA Wildman Medal Award Committee Committee/Council Chair August, 2014 - August, 2015
- Accounting Horizons Editor, Associate Editor June, 2011 - June, 2015
- Auditing: A Journal of Practice & Theory Editorial Review Board Member 2004 - 2014
- Auditing Section of the American Accounting Association, Selection Committee for Notable Contribution to the Auditing Literature Award Committee/Council Member June, 2010 - January, 2011
- Behavioral Research in Accounting Editorial Review Board Member 2006 - 2009
- Accounting Horizons Editorial Review Board Member 2004 - 2009
- AICPA Auditing Standards Board Board Member October, 2005 - October, 2008
- AICPA Faculty Shortage Advisory Committee Committee/Council Member 2006 - 2006
- COSO Small Business Guidance Task Force Committee/Council Chair 2005 - 2006
- Distinguished Service Award Nominating Committee of the AAA Auditing Section Committee/Council Member 2005 - 2005
- COSO Enterprise Risk Management Task Force Committee/Council Member 2000 - 2005
- AAA Auditing Section Officer Nominations Committee Committee/Council Member 2004 - 2004
- American Accounting Association Auditing Section Midyear Conference Planning Committee Committee/Council Chair 2004 - 2004
- American Accounting Association Annual Conference Committee/Council Chair 2003 - 2004
- Advanced Technology Committee, Institute of Internal Auditors Committee/Council Member 2001 - 2001
- AAA Auditing Section Education Committee/Council Member 1997 - 2000
- IIA/AAA (Institute of Internal Auditors & AAA) Independence & Objectivity Task Force Committee/Council Member 1997 - 1999
- Contemporary Accounting Research Reviewer, Ad Hoc Reviewer - 1996
- Issues in Accounting Education Reviewer, Ad Hoc Reviewer - 1996
- BDO, LLP — Work with BDO, LLP to develop BDO professional judgment model, write foundational monograph for internal and external use. October, 2017