Approximately 35 percent of my role in the School of Accountancy is spent in research and related activities. Currently, my areas of research interest include:

I believe that because accounting is not a field of science but an applied discipline, "scientific research in accounting" is almost an oxymoron. Furthermore, I believe that research in accounting should benefit real-world accounting practice. Thus, the best research in accounting should be practical and relevant, and disseminated in a journal that somebody actually reads. Moreover, I believe that the cost to society of most academic "accounting" research far exceeds its benefit.

My research philosophy is rooted in these beliefs. My intent is that my research will have a direct effect on improving business and the practice and profession of accountancy, and that its benefit will exceed its cost. Because my primary interest is in preparing students for entry into the accounting profession, I have conducted research into accounting education. Secondarily, I have conducted research into real-world accounting problems, with the intent of providing solutions to those problems. Both lines of research continually update my skills as a teacher.

For more, see my Statement of Research Philosophy.

A Pursuit of Excellence: Small Business Strategies for Success Against Major Retailers. Journal of Business and Entrepreneurship (October 2005), 1-23.

Why "Accounting" Isn't a Naughty Word, Anymore. New Accountant (April 2004) 705: 18-20.

Teaching Logic to Auditing Students: Can Training in Logic Reduce Audit Judgment Errors? Lead author; co-authored with Richard L. Ratliff, Gordon Steinhoff and Graeme Mitchell. Journal of Accounting Education (Summer 2003), 215-237.

No, the Sky Is Not Falling: Evidence of Accounting Student Characteristics at FSA Schools, 1995-2000. Lead author; co-authored with Valaria P. Vendrzyk, Virginia Polytechnic Institute and State University; Jeffrey J. Quirin, Wichita State University; and Robert D. Allen, University of Utah. Issues in Accounting Education (August 2002), 269-287.

The Power of a Journal Entry. Lead author; co-authored with Ron Mano, Weber State University. Accounting Today (Vol.14 No21; Nov. 27, 2000), 32-33.

Should You Get 150 Hours? New Accountant (September 1998), 6-8.

Changing Accounting Education with Purpose: Market-based Strategic Planning for Departments of Accounting. Lead author; co-authored with James A. Bailey, Central Washington University; and A. Tom Nelson, University of Utah. Issues in Accounting Education (Spring 1998), 301-326.

What's Happening in the Job Market? New Accountant (March/April 1998), 19-24.

Is "Accounting" Becoming A Naughty Word? New Accountant (February 1998), 10-16.

Trends in Accounting Student Characteristics: A Longitudinal Study at FSA Schools, 1991- 1995. Lead author; co-authored with Valaria P. Vendrzyk, Virginia Tech University. Journal of Accounting Education (Winter 1997), 453-475.

A Tetrahedral Model of Accounting Education : A Framework for Research. Journal of Accounting Education (Spring 1996), 227-236. Also published in Charles P. Baril, Ed., Change in Accounting Education: A Research Blueprint. Federation of Schools of Accountancy monograph (1995), 77-86.

Control Triggers: A Control Concept Come of Age. Lead author; co-authored with Richard L. Ratliff, Utah State University. Managerial Auditing Journal (Volume 11, Number 4, 1996), 32-38. Also published in Peter Atrill and Lindsey Lindley, Eds., Issues in Accounting and Finance. British Accounting Association. Brookfield, VT: Ashgate Publishing Co. (1997), 97-108.

What's New About Accounting Education Change? An Historical Perspective on the Change Movement. Accounting Horizons (Fall 1995), 62-75.

Accounting Student Characteristics: Results of the 1993 and 1994 Federation of Schools of Accountancy (FSA) Surveys. Lead author; co-authored with Dan Deines, Kansas State University. Journal of Accounting Education (Fall 1995), 393-411.

Review of The Measures of Success: Creating a High Performing Organization, by Carl G. Thor. Internal Auditor (October 1995), 18-19.

In Defense of the 150-hour Education Requirement: Historical Origins and Motivation. New Accountant (February 1995), 24-26.

Accounting Student Characteristics: Results of the 1992 Federation of Schools of Accountancy (FSA) Survey. Co-authored with O. Finley Graves, University of Mississippi and Dan S. Deines, Kansas State University. Journal of Accounting Education (Fall 1993), 211-225.

How Existing Introductory Accounting Courses Affect Student Attitudes About the Accounting Profession. Proceedings of the Sixteenth Annual Meeting of the Federation of the Schools of Accountancy (1992), 27-30.

Accounting Student Characteristics: A Survey of Accounting Majors at FSA Schools. Co- authored with O. Finley Graves, University of Mississippi and James R. Davis, Clemson University. Journal of Accounting Education (Spring 1992), 25-37.

Student Quality and Student Attitudes: How Are We Doing? Co-authored with O. Finley Graves, University of Mississippi and James R. Davis, Clemson University. Proceedings of the Fifteenth Annual Meeting of the Federation of Schools of Accountancy (1991), 123-125.

Where Are the Good Students? 1990. Co-authored with O. Finley Graves, University of Mississippi and James R. Davis, Clemson University. Proceedings of the Fourteenth Annual Meeting of the Federation of Schools of Accountancy (1990), 73-79.

Investing in Relationships: The Cache Valley Small Business Model. Lead author; co-authored with Richard L. Ratliff.

The 150-Hour Education Requirement: History, Status and Future.

Slaying Goliath in the World Marketplace: Lessons from Military Strategists. Lead author; co-authored with Paul B. Winter.

Ethics In Accounting: Does It Really Matter?

Identifying and Recruiting Future Professionals: An Empirical Study of Highly Capable Individuals' Attitudes Toward the Accounting Profession. Unpublished doctoral dissertation, University of Nebraska-Lincoln, 1992.

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