David Piercey : Isenberg School of Management : UMass Amherst

Office

Isenberg 232A

Tel.

413.545.5585

PierceyD06052024.pdf Download

Education

PhD, University of Illinois at Urbana-Champaign, 2006

M.Acc., Brigham Young University, 1999

BS, Brigham Young University, 1999

Academic Appointments

John F. Kennedy Endowed Professor of Accounting, University of Massachusetts, Amherst, 6/2018-Present

Professor of Accounting, University of Massachusetts Amherst, 8/2016-Present

John Spinney Faculty Fellow, University of Massachusetts Amherst, 6/2015-6/2018

Associate Professor of Accounting, University of Massachusetts Amherst, 9/2012-7/2016

Assistant Professor of Accounting, University of Massachusetts Amherst, 9/2006-8/2012

Recent Honors / Awards

Teaching Excellence Award, Isenberg School of Management, 2021

Editor, Accounting, Organizations and Society, 2018-Present

Editorial Board Member, Behavioral Research in Accounting, 2014-Present

Editorial Board Member, Auditing: A Journal of Practice & Theory, 2014-Present

Editor, Auditing: A Journal of Practice & Theory, 2017-2018

College Outstanding Researcher Award, Isenberg School of Management, 2015

Research Interests

Effects of Accounting Regulations

Accounting Disclosure Format and Quality

Auditor Independence

Auditor Reputation

Audit Quality

Teaching Interests

Financial Accounting

Financial Statement Auditing

Behavioral and Experimental Research Methods

Doctoral Dissertation Advising

Selected Publications

"Throw it in as a Covariate? Common Problems Using Measured Control Variables in Experimental Research," Auditing: A Journal of Practice & Theory, May 2023, Vol. 42 No. 2: p. 183-205.

“The Effects of High Estimate Uncertainty in Auditor Negligence Litigation,” with J. Pickerd, Contemporary Accounting Research, Winter 2021, Vol. 38 No. 4: p. 3182-3213.

“How Simple Changes to Workpaper Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures,” with J. Buchanan, Auditing: A Journal of Practice & Theory, November 2021, Vol. 40 No. 4 p. 53-77.

“Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures?” with Y. J. Kang and A. Trotman. Contemporary Accounting Research, Spring 2020, Vol. 37 No. 1: p. 297-321.

"Custom Contrast Testing: Current Trends and a New Approach,” with R. Guggenmos and C. Agoglia. The Accounting Review, September 2018, Vol. 94 No. 5: p. 223-244.

"The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor-Client Negotiations," with S. Perreault and T. Kida. Contemporary Accounting Research, Summer 2017, Vol. 34 No. 2: p. 1048-1070.

“The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality,” with K. Bowlin and J. Hobson, The Accounting Review, July 2015, Vol. 90 No. 4: p. 1363-1393.

"Managing Audits to Manage Earnings: The Impact of Diversions on an Auditor's Detection of Earnings Management," with B. Luippold, T. Kida, and J. Smith, Accounting, Organizations and Society, 2015, Vol. 41: p. 39-54.

"Unintended Consequences of Lowering Disclosure Thresholds," with K. Fanning and C. Agoglia, The Accounting Review, January 2015, Vol. 90 No. 1: p. 301-320.