M. David Piercey
Ph.D. University of Illinois 2006
Accounting judgment & decision making
"The Impact of Anecdotal Data in Regulatory Audit Firm Inspection Reports," with J. Wainberg, T. Kida, and J. Smith, Accounting, Organizations & Society, in press.
"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:
"Unintended Consequences of Lowering Disclosure Thresholds:" working paper (as currently titled), with
K. Fanning and C. Agoglia, American Accounting Association Accounting,
Behavior, and Organizations Research Conference (Outstanding Emerging Scholar
"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.
Academic and Professional Activities:
Ad hoc reviewer, Accounting, Organizations and
Society; The Accounting Review;
Auditing: A Journal of Practice and Theory; 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
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