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The University of Massachusetts Amherst

David Piercey

Department Chair and John F. Kennedy Endowed Professor

Accounting

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

“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,” 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.