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.
