M. David Piercey

John F. Kennedy Endowed Professor & Department Chair Accounting

Office: Isenberg 224B

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

Professor of Accounting, University of Massachusetts Amherst, 8/2016-Present

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

Undergraduate

Financial Accounting
Financial Statement Auditing

Masters

Financial Accounting
Financial Statement Auditing

PhD

Behavioral and Experimental Research Methods Seminar
Directed Research Advising
Dissertation Advising

Recent Honors & Awards

Editor, Auditing: A Journal of Practice & Theory, 2017-2020

Editorial Board Member, Behavioral Research in Accounting, 2014-2020

Editorial Board Member, Auditing: A Journal of Practice & Theory, 2014-2017

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

Selected Publications

"Custom Contrast Testing: Current Trends and a New Approach,” with R. Guggenmos and C. Agoglia. The Accounting Review, July 2018, Vol. 93 No. 4: in press.

"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.