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David Piercey

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

2025 Best Paper Award, Auditing: A Journal of Practice & Theory, for Piercey, 2023
Editor, Accounting, Organizations and Society, 2018-2025
Teaching Excellence Award, Isenberg School of Management, 2021
Editorial Board Member, Behavioral Research in Accounting, 2014-Present
Editorial Board Member, Auditing: A Journal of Practice & Theory, 2014-Present

Research Interests

Effects of Accounting Regulations
Accounting Disclosure Format and Quality
Audit Quality
Experimental Research Methods

Teaching Interests

Financial Accounting
Experimental Research Methods
Doctoral Dissertation Advising

Selected Publications

“What are ‘good’ values of q2? Guidance based on experimental accounting researchers’ assessments of fit,” with J. Buchanan and M. K. Dodgson, The Accounting Review, in press

“Throw it in as a Covariate? Common Problems Using Measured Control Variables in Experimental Research,” Auditing: A Journal of Practice & Theory, May 2023, Vol. 42 No. 2: p. 183-205.

“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.

“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.