A wall of tiles with Mays faculty images

Research Excellence and Outcomes

Research Rankings

The Ph.D. in Business Administration – Accounting program is designed to produce scholars capable of publishing in the top journals from the moment they graduate, if not before. While research rankings do not tell the whole story of research success, they are informative in evaluating Ph.D. programs. Following are relevant Brigham Young University (BYU) 2025 rankings for our department and Ph.D. program.

#1 in faculty archival research for the past six and twelve years

#2 in faculty financial archival research for the past six and twelve years

#3 in faculty audit archival research for the past six and twelve years

#4 in faculty tax archival research for the past six and twelve years

#4 in recent Ph.D. graduate archival research for the six years after graduation

#10 in recent Ph.D. graduate financial archival research for the six years after graduation

#8 in recent Ph.D. graduate audit archival research for the six years after graduation

#2 in recent Ph.D. graduate tax archival research for the six years after graduation

Where are Our Graduates?

The following is a partial list of our graduates, along with their initial placement, graduation year, and current affiliation (if different from initial placement).

Lisa Tiplady, University of Notre Dame, 2024

Rachel Flam, London Business School, 2022

Jen Glenn, The Ohio State University, 2020

Mehmet Kara, University of Kansas, 2019, current affiliation: University of Georgia

Scott Rane, University of Florida, 2019

Brant Christensen, University of Missouri, 2015, current affiliation: Brigham Young University

Brady Twedt, Indiana University, 2013, current affiliation: Texas A&M University

Jaron Wilde, University of Iowa, 2013

Anne Thompson, University of Illinois at Urbana-Champaign, 2011

Mike Drake, The Ohio State University, 2009, current affiliation: Brigham Young University

Jaime Schmidt, University of Texas at Austin, 2009

Anup Srivastava, Northwestern University, 2008, current affiliation: University of Calgary, Editor-In-Chief for Contemporary Accounting Research

Published Co-Authored Papers (2015-2025) in Financial Times Top 50 Journals

This is a list of papers that our current faculty have published with our former Ph.D. students. Ph.D. student names are in bold text.

Ahmed, A., and I. Safdar. 2017. Evidence on the Presence of Representativeness Bias in Investor Interpretation of Consistency in Sales growth. Management Science 63 (1): 97-113.

Ahmed, A., B. Christensen, A. Olson, and C. Yust. 2019. Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis. Contemporary Accounting Research 36: 958-998.

Ahmed, A., S. Duellman, and M. Grady. 2022. Political Connections and the Trade-Off Between Real and Accrual-Based Earnings Management. Contemporary Accounting Research 39: 2730-2757.

Ahmed, A., Y. Li, and N. Xu. 2020. Tick Size and Financial Reporting Quality in Small-Cap Firms: Evidence from a Natural Experiment. Journal of Accounting Research 58: 869-914.

Beardsley, E., D. Lassila, and T. Omer. 2019. How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and their Impact on Audit Quality. Contemporary Accounting Research 36: 999-1027.

Beardsley, E., J. Robinson, and P. Wong. 2021. What’s my target? Individual analyst forecasts and last-chance earnings management. Journal of Accounting and Economics 72 (1):101423.

Beardsley, E., M. Mayberry, and S. McGuire. 2021. Street versus GAAP: Which Effective Tax Rate Is More Informative? Contemporary Accounting Research 38: 1310-1340.

Call, A., G. Martin, N. Sharp, and J. Wilde. 2018. Whistleblowers and outcomes of financial misrepresentation enforcement actions. Journal of Accounting Research 56(1): 123-171.

Call, A., N. Sharp., and P. Wong. 2019. Changes in analysts’ stock recommendations following regulatory action against their brokerage. Review of Accounting Studies 24: 1184–1213.

Call, A., R. Flam, J. Lee, and N. Sharp. 2024. Managers’ use of humor on public earnings conference calls. Review of Accounting Studies 29: 2650–2687.

Christensen, B., S. Neuman. and S. Rice. 2019. The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors’ Internal Control and Going Concern Opinions. Contemporary Accounting Research 36: 1461-1.

Cowx, M., J. Glenn, P. Kielty, and S. McGuire. 2025. How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets. Contemporary Accounting Research 42(2): 1013–1044.

Donelson, D. C., J. Glenn, S. McGuire, and C. Yust. 2024. The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation. Contemporary Accounting Research 41(1): 163–194.

Donelson, D., E. Tori, and C. Yust. 2022. The Effects of Independent Director Litigation Risk. Contemporary Accounting Research 39: 982-1022.

Donelson, D., R. Flam, and C. Yust. 2022. Spillover Effects in Disclosure-Related Securities Litigation. The Accounting Review 97 (5): 275–299.

Donelson, D.C., J. Glenn, and C. Yust. 2022. Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance. Review of Accounting Studies 27: 519–569.

Ege, M., D. Wang, and N. Xu. 2025. The consequences of reputation-damaging events for Big Four auditors: Evidence from 110 cases with media coverage between 2007 and 2019. Review of Accounting Studies 30: 2015-2070.

Ege, M., J. Glenn, and J. Robinson. 2020. Unexpected SEC resource constraints and comment letter quality. Contemporary Accounting Research 37 (1): 33-67.

Ege, M., Y. Kim, and D. Wang. 2020. Do global audit firm networks apply consistent audit methodologies across jurisdictions? Evidence from financial reporting comparability. The Accounting Review 95 (6): 151-179.

Ege, M., Y. Kim, and D. Wang. 2021. Do PCAOB inspections of foreign auditors affect global financial reporting comparability? Contemporary Accounting Research 38 (4): 2659-2690.

Ege, M., Y. Kim, and D. Wang. 2023. The demand for internal auditors following accounting and operational failures. The Accounting Review 98 (7): 185-210.

Ege, M., Y. Kim, and D. Wang. 2024. Auditor distraction: The case of outside job opportunities for external auditors and audit quality. Contemporary Accounting Research 41 (4): 2546-2573.

Flam, R., J. Green, J. Lee, and N. Sharp. 2023. Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls. Journal of Accounting Research 61: 1591-1631.

Harrison, J., S. Boivie, N. Sharp, and R. Gentry. 2018. Saving Face: How Exit in Response to Negative Press and Star Analyst Downgrades Reflects Reputation Maintenance by Directors. Academy of Management Journal 61 (3): 1131-1157.

Hepfer, B., H. Judd, and S. Rice. 2025. Signaling innovation: The nontax benefits of claiming R&D tax credits. Journal of Accounting and Economics 79 (1): 101718.

Kim, Y., Y. Li., and D. Wang 2025. Does audit partner individualism reduce client earnings comparability? Evidence from the United States. Contemporary Accounting Research 42 (3): 2090–2121.

Lawson, B., and D. Wang. 2016. The Earnings Quality Information Content of Dividend Policies and Audit Pricing. Contemporary Accounting Research 33: 1685-1719.

McGuire, S., S. Neuman, and S. Rice. 2020. Interim Effective Tax Rate Estimates and Internal Control Quality. Contemporary Accounting Research 37: 603-633.

McGuire, S., S. Rane, and C. Weaver. 2023. Cost Structure and Tax-Motivated Income Shifting. The Accounting Review 98 (7): 435–456.

Newton, N., J. Persellin, D. Wang, MS Wilkins. 2016. Internal control opinion shopping and audit market competition. The Accounting Review 91 (2): 603-623.

Rees, L., N. Sharp, and B. Twedt. 2015. Who’s heard on the street? Determinants and consequences of financial analyst coverage in the business press. Review of Accounting Studies 20: 173-209.