David Piercey
John F. Kennedy Endowed Professor
David Piercey is the John F. Kennedy Endowed Professor in the Isenberg School of Management, where he has previously served as Accounting Department Chair. He earned his PhD from the University of Illinois, where he was a Deloitte Doctoral Fellow, as well as bachelor’s and master’s degrees in accounting from BYU. Prior to his PhD, Dave worked in both public accounting and in private industry. Dave’s research interests include financial statement auditing, financial reporting, and methodological topics in research design and analysis. His research is published in top academic journals in his field. He is a past editor of Accounting, Organizations and Society and Auditing: A Journal of Practice & Theory. His research has won many awards from the American Accounting Association, including the inaugural Notable Contribution to Behavioral Accounting Research Award, recognizing the study that made the largest contribution to behavioral accounting research in the past decade.
Education
Academic Appointments
Recent Honors / Awards
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Selected Publications
Buchanan, Dodgson & Piercey (2025). “What are ‘good’ values of q2? Guidance based on experimental accounting researchers’ assessments of fit,” The Accounting Review, 100 (5): 81-102
Piercey, M. D. (2023). “‘Throw it in as a covariate’? Common problems using measured control variables in experimental research,” Auditing: A Journal of Practice & Theory, 42 (2): 183-205
Pickerd & Piercey (2021). “The effects of high estimate uncertainty in auditor negligence litigation,” Contemporary Accounting Research, 38 (4): 3182-3213
Kang, Piercey, & A. Trotman (2020). “Does an audit judgment rule increase or decrease auditors’ use of innovative audit procedures?” Contemporary Accounting Research, 37 (1): 297-321
Guggenmos, Piercey, & Agoglia (2018). “Custom contrast testing: Current trends and a new approach,” The Accounting Review, 93 (5): 223-244
Perreault, Kida, & Piercey (2017). “The relative effectiveness of simultaneous versus sequential negotiation strategies in auditor-client negotiations,” Contemporary Accounting Research, 34 (2): 1048-1070
Bowlin, Hobson, & Piercey (2015). “The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality,” The Accounting Review, 90 (4): 1363-1393
Luippold, Kida, Piercey, & Smith (2015). “Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management,” Accounting, Organizations and Society, 41: 39-54
Fanning, Agoglia, & Piercey (2015). “Unintended consequences of lowering disclosure thresholds,” The Accounting Review, 90 (1): 301-320
Fanning & Piercey (2014). “Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting,” Accounting, Organizations and Society, 39 (8): 575-589
Wainberg, Kida, Piercey, & Smith (2013). “The impact of anecdotal data in regulatory audit firm inspection reports,” Accounting, Organizations and Society, 38 (8): 621-636
Peecher, Piercey, Rich, & Tubbs (2010). “The effects of a supervisor’s active intervention in subordinates’ judgments, directional goals, and perceived technical knowledge advantage on audit team judgments,” The Accounting Review, 85 (5): 1763-1786
Piercey (2009). “Motivated reasoning and verbal vs. numerical probability assessment: Evidence from an accounting context,” Organizational Behavior and Human Decision Processes, 108 (2): 330-341
Peecher & Piercey (2008). “Judging audit quality in light of adverse outcomes: Evidence of outcome bias and reverse outcome bias,” Contemporary Accounting Research, 25 (1): 243-274