David Piercey

M. David Piercey
 

Associate Professor of Accounting


Telephone: 413-545-5585

Email: piercey@isenberg.umass.edu

Office: Isenberg 222D

 

View CV (pdf)

 

 


Education:

Ph.D. University of Illinois 2006
M.Acc. Brigham Young University 1999
B.S. Brigham Young University 1999

Research/Teaching Interests:

Accounting judgment & decision making

Auditing

Managerial accounting

Financial accounting

 


 

Selected Publications:

"Unintended Consequences of Lowering Disclosure Thresholds," with K. Fanning and C. Agoglia, The Accounting Review, in press.

 

"The Impact of Anecdotal Data in Regulatory Audit Firm Inspection Reports," with J. Wainberg, T. Kida, and J. Smith, Accounting, Organizations & Society, November 2013, Vol. 38 No. 8: 621-636

 

"Documentation Requirements and Quantified vs. Qualitative Audit Risk Assessments," solo-authored, Auditing: A Journal of Practice & Theory, November 2011, Vol. 30 No. 4: 223-248.

 

"The Effects of a Supervisor's Active Intervention in Subordinates' Judgments, Directional Goals, and Perceived Technical Knowledge Advantage on Audit Team Judgments," with M. Peecher, J. Rich, and R. Tubbs, The Accounting Review, September 2010, Vol. 85  No. 5: 1763-1787.

 

"Motivated Reasoning and Verbal vs. Numerical Probability Assessment: Evidence from an Accounting Context," solo-authored, Organizational Behavior and Human Decision Processes, March 2009, Vol. 108 No. 2: p. 330-341.

 

"Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias," with M. Peecher, Contemporary Accounting Research, Spring 2008, Vol. 25 No. 1: p. 243-274. 

 

Selected Recent Research Conference Presentations: 

"Internal Auditors' Use of Accounting Information, Arguments and Interpersonal Skills in a Corporate Governance Setting," working paper (as currently titled), with K. Fanning, American Accounting Association Accounting, Behavior, and Organizations Research Conference (Outstanding Emerging Scholar Award Winner).

 

"Managing Audits to Manage Earnings: The Impact of Baiting Tactics on an Auditor's Ability to Uncover Earnings Management Errors," working paper (as currently titled), with B. Luippold, T. Kida, and J. Smith, American Accounting Association Audit Midyear Meeting (Best Conference Paper Award Winner).

 

"The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality," working paper, with K. Bowlin and J. Hobson, American Accounting Association Audit Midyear Meeting.

 

"The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor-Client Negotiations,", working paper, with S. Perreault and T. Kida, American Accounting Association Audit Midyear Meeting.

 

"Are Industry Specialist Auditors Held More Liable or Less Liable for Management Fraud?" working paper, with C. Simon and N. Stephens, Brigham Young University Accounting Research Symposium.

Academic and Professional Activities:

Editorial board member, Auditing: A Journal of Practice & Theory


Ad hoc reviewer, Accounting, Organizations and Society; The Accounting Review; Behavioral Research in Accounting; Contemporary Accounting Research; Journal of Accounting and Public Policy; Organizational Behavior and Human Decision Processes, and other journals.

 

Invited presentations of research at Cornell University, Georgia State University, Georgia Tech University, Indiana University, Lehigh University, Michigan State University, North Carolina State University, Northeastern University, the University of Alberta, the University of Illinois, the University of Massachusetts, the University of Mississippi, the University of Nevada Las Vegas, the University of Washington, the University of Waterloo, and Washington University.

 

Invited faculty career panelist, Audit Midyear Meeting Doctoral Consortium and Accounting, Behavior and Organizations Doctoral Consortium, American Accounting Association.

 

Best Dissertation Award Committee, American Accounting Association Accounting, Behavior and Organizations Section.

 

Northeast regional liaison, American Accounting Association Auditing Section.

 

Board of directors and consulting activities 

 

Selected Awards:

Exceptional Merit Award, University of Massachusetts Amherst, 2014
 

Auditing: A Journal of Practice & Theory Best Paper Award, American Accounting Association, 2014
 

PricewaterhouseCoopers INQuires Research Grant, 2011

 

College Outstanding Researcher Award, Isenberg School of Management, University of Massachusetts, 2010

 

Outstanding Emerging Scholar Award, American Accounting Association Accounting, Behavior and Organizations Research Conference, 2010

 

Best Paper Award, American Accounting Association Audit Midyear Meeting, 2010

 

Outstanding Emerging Scholar Award, American Accounting Association, Accounting, Behavior and Organizations Research Conference, 2009

 

College Outstanding Teacher Award, Isenberg School of Management, University of Massachusetts, 2009

 

Tied for best paper and lead plenary session conference paper, International Symposium on Auditing Research, 2008

 

Accounting, Behavior, & Organizations Outstanding Dissertation Award, American Accounting Association, 2007

 

University of Illinois College of Business Alumni Association Excellence in Teaching Award, 2005

 

AAA Deloitte J. Michael Cook Doctoral Consortium Fellow, 2005

 

Deloitte & Touche Doctoral Fellowship, 2003-2005

 

University of Illinois Fred H. Figge Distinguished Teaching Award in Accountancy, 2003