M. David Piercey

Department Chair and John F. Kennedy Endowed Professor Accounting

Office: Isenberg 232A

Tel: 413.545.5585

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Academic Background

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

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

Recent Honors & Awards

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 Researcher of the Year Award, Isenberg School of Management, 2015

Selected Publications

“The Effects of High Estimate Uncertainty in Auditor Negligence Litigation,” with J. Pickerd, Contemporary Accounting Research, forthcoming, in press.

“How Simple Changes to Workpaper Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures,” Auditing: A Journal of Practice & Theory, forthcoming, in press.

“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.