Biography
Doug earned his PhD at the University of Arizona and is the LeRay McAllister/Deloitte Foundation Distinguished Professor and Director of the School of Accountancy at Brigham Young University. He teaches financial statement auditing in BYU’s undergraduate and graduate accounting programs, and professional judgment and decision-making in BYU’s MBA program. He founded and leads BYU’s Accounting PhD Prep program, which has placed over 150 students in top quality PhD programs over the past twenty years. Doug’s research has been published in The Accounting Review, The Journal of Accounting Research, Contemporary Accounting Research, Organizational Behavior & Human Decision Processes, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, and others. Doug has also published award-winning articles in the top professional journals, and has coauthored eight books and monographs, including two leading college auditing textbooks. Doug has served on several professional committees and task forces, including five years on COSO's Enterprise Risk Management and Guidance for Smaller Public Companies Task Forces. He served a three-year appointment as a member of the AICPA’s Auditing Standards Board, where he was heavily involved with internal control, auditor reporting, analytical procedures, and audit sampling, and he is currently serving a third three-year term as the AAA’s representative on the COSO board. He chaired the American Accounting Association’s 2004 Annual Meeting Committee and co-chaired the 2004 Auditing Section Mid-Year Meeting Committee. Doug has won several “best paper” awards for his research and has earned several awards at BYU, including the Marriott School Outstanding Research award in 1998, the Marriott School Teaching Excellence award in 2000, the Merrill J. Bateman Student Choice Teaching Award in 2002, BYU’s Wesley P. Lloyd Award for Distinction in Graduate Education in 2006, the AAA/Deloitte Wildman Medal Award in 2013, BYU's Marriott School Outstanding Faculty Award in 2016, the AAA Outstanding Accounting Educator Award in 2016, the KPMG Mentoring Award in 2020, and the Distinguished Service in Auditing Award in 2021.
Research Interests
Accounting, Financial Statement Auditing, Internal Control, Professional Judgment & Decision MakingTeaching Interests
Accounting, Financial Statement Auditing, Internal Control, Professional Judgment & Decision MakingEducation
- PHD, BUSINESS ADMINISTRATION--ACCOUNTING , COGNITIVE PSYCHOLOGY/JUDGMENT & DECISION MAKING, UNIVERSITY OF ARIZONA (1993)
- BS, Accounting , Brigham Young University (1988)
- MAcc, ACCOUNTING , Information Systems Consulting, BRIGHAM YOUNG UNIVERSITY (1988)
Licenses and Certifications
- American Institute of Certified Public Accountants, Certified Public Accountant (1990 - Present)
Honors and Awards
- LeRay Mcallister/Deloitte Foundation Distinguished Professorship, McAllister family, Deloitte Foundation, Marriott School (2017 - Present)
- Gender Issues & Work-Life Balance KPMG Mentoring Award, American Accounting Association (2020 - 2020)
- Outstanding Accounting Educator, American Accounting Association (2016 - 2016)
- Outstanding Faculty Award, BYU Marriott School (2016 - 2016)
- Innovation in Auditing and Assurance Education Award, AAA Auditing Section (2014 - 2014)
- AAA Issues in Accounting Education 2013 Best Paper Award, American Accounting Association (2013 - 2013)
- AAA/Deloitte Wildman Medal Award, 2013, American Accounting Association/Deloitte (2013 - 2013)
- Glen Ardis Professorship, Marriott School (2005 - 2013)
- "Emerging Research Award", Public Interest Section of the American Accounting Association (2012 - 2012)
- 2010 Best Paper Award--Glen McLaughlin Prize for Research in Accounting Ethics, University of Oklahoma (2010 - 2010)
- 2010 Best Paper Award--Lehigh University, Lehigh University 2010 Conference on Financial Reporting, Auditing and Governance (2010 - 2010)
- Innovation in Accounting Education Award (on behalf of Ph.D. Prep program), American Accounting Association (2007 - 2007)
- Issues in Accounting Education Best Paper Award, American Accounting Association (2007 - 2007)
- Wesley P. Lloyd Award for Distinction in Graduate Education, Brigham Young University (2007 - 2007)
- University Young Scholar Fellowship Award, Brigham Young University (2001 - 2004)
- Merrill J. Bateman Student Choice Teaching Award, BYU Management Society (2002 - 2002)
- Warnick/Deloitte & Touche Research Fellow, 1995-2001, Brigham Young University (1995 - 2001)
- Marriott School Teaching Excellence Award, Brigham Young University (2000 - 2000)
- Marriott School Outstanding Young Researcher Award, Brigham Young University (1998 - 1998)
- Teaching Excellence Award for Management Skills, Brigham Young University (1996 - 1998)
- SOAIS Outstanding Scholarship Award, Brigham Young University (1997 - 1997)
- Doctoral Consortium Fellow, American Accounting Association (1991 - 1991)
Administrative Assignments
- BYU School of Accountancy: Director (2019 - Present)
Memberships
- Institute of Internal Auditors (IIA) (1994 - Present)
- American Institute of Certified Public Accountants (AICPA) (1990 - Present)
Professional Citizenship
- Board Member, COSO (Committee of Sponsoring Organizations of the Treadway Commission) (2011 - Present)
- Reviewer, Ad Hoc Reviewer, The Accounting Review (2011 - Present)
- Committee/Council Member, American Accounting Association, Auditing Section Distinguished Service Award Committee (2021 - 2022)
- Editor, Associate Editor, AAA Auditing Section, Auditing: A Journal of Practice & Theory (2017 - 2021)
- Committee/Council Member, Financial Executives Institute and AICPA Center for Audit Quality (2017 - 2020)
- Committee/Council Member, American Accounting Association 2019 Outstanding Educator Award Committee (2018 - 2019)
- Committee/Council Member, KPMG Academic Research Panel (2011 - 2018)
- Committee/Council Chair, AAA Auditing Section A:JPT Best Paper Award Committee (2017 - 2017)
- Committee/Council Member, Center for Audit Quality (CAQ) Access to Audit Personnel Committee (2015 - 2017)
- Committee/Council Member, American Accounting Association's Accounting, Behavior, & Organizations Section (2014 - 2017)
- Committee/Council Member, AAA Accounting, Behavior, & Organizations Publication Committee, American Accounting Association (2014 - 2017)
- Committee/Council Member, AAA Auditing Section AJPT Best Paper Award Committee (2015 - 2016)
- Committee/Council Chair, AAA Wildman Medal Award Committee (2014 - 2015)
- Editor, Associate Editor, Accounting Horizons (2011 - 2015)
- Editorial Review Board Member, Auditing: A Journal of Practice & Theory (2004 - 2014)
- Committee/Council Member, Auditing Section of the American Accounting Association, Selection Committee for Notable Contribution to the Auditing Literature Award (2010 - 2011)
- Editorial Review Board Member, Behavioral Research in Accounting (2006 - 2009)
- Editorial Review Board Member, Accounting Horizons (2004 - 2009)
- Board Member, AICPA Auditing Standards Board (2005 - 2008)
- Committee/Council Member, AICPA Faculty Shortage Advisory Committee (2006 - 2006)
- Committee/Council Chair, COSO Small Business Guidance Task Force (2005 - 2006)
- Committee/Council Member, Distinguished Service Award Nominating Committee of the AAA Auditing Section (2005 - 2005)
- Committee/Council Member, COSO Enterprise Risk Management Task Force (2000 - 2005)
- Committee/Council Member, AAA Auditing Section Officer Nominations Committee (2004 - 2004)
- Committee/Council Chair, American Accounting Association Auditing Section Midyear Conference Planning Committee (2004 - 2004)
- Committee/Council Chair, American Accounting Association Annual Conference (2003 - 2004)
- Committee/Council Member, Advanced Technology Committee, Institute of Internal Auditors (2001 - 2001)
- Committee/Council Member, AAA Auditing Section Education (1997 - 2000)
- Committee/Council Member, IIA/AAA (Institute of Internal Auditors & AAA) Independence & Objectivity Task Force (1997 - 1999)
- Reviewer, Ad Hoc Reviewer, Contemporary Accounting Research
- Reviewer, Ad Hoc Reviewer, Issues in Accounting Education