1. Brian E. Daugherty Assistant Professor of Accounting
BBA, Accounting, 1984, Texas A&M University
PhD, Business Administration, Emphasis in Accounting, 2006: The University of Texas at San Antonio
CPA – 15 years of auditing experience with Arthur Andersen - San Antonio, 2 years of experience as SEC accountant and Mergers & Acquisitions group accountant with Tesoro Petroleum Corporation (publicly traded energy company in San Antonio)
Assistant Professor, UWM starting September 2006
Teaching interests:
Auditing, undergraduate
Auditing, graduate in the MSA program
Auditing, graduate in the MSPA program

2. Research Interests By Topical Area: Current Trends in Auditing
Public Company Accounting Oversight Board (PCAOB Inspection Process)
Accounting Education
Audit Quality

3. Current Trends in Auditing
(Publications)
The CPA Journal (with Denise Dickins), “Offshoring the Independent Audit Function: Considerations, Implications, and Research Opportunities” (2009)
Regulation – The Cato Review of Business and Government (with Denise Dickins), “The Value of ‘Cooling Off’” (2008)
Critical Perspectives on Accounting (with Wayne Tervo), “Auditor Changes and Audit Satisfaction: Client Perceptions in the Sarbanes-Oxley Era of Legislative Restrictions and Involuntary Auditor Change” (2008)

4. Current Trends in Auditing
(Presented or Under Review)
“The Effects of Offshoring on Jurors’ Evaluation of Auditor Liability and Plaintiff’s Awards” (with Denise Dickins). Presented at a concurrent session of the AAA annual meeting, (2009) and the Audit mid-year meeting (2009). Re-administration of experiment underway
“An Examination of Perceptions of Auditor Independence and Financial Reporting Quality When Former Auditors are Hired” (with Denise Dickins and Rick Hatfield). Presented at 2009 ABO research conference (2009), submitted to Audit mid-year meeting (2010). Re-administration of experiment underway
“Graduate Auditing Students’ Perspectives on Mandatory Audit Partner Rotation and Cooling-Off Periods” Under first-round review at The CPA Journal.

5. Current Trends in Auditing
(In Process)
“The Influence of Firms’ Offshoring of Certain Audit Procedures on Graduates’ Employment Decisions” (with Denise Dickins). Theory and instrument development underway.
“An Experimental Investigation of Audit Professionals’ Ethical Environments” (with Donna Bobek and Robin Radtke). Theory and instrument development underway.

6. PCAOB Inspection Process
(Publications)
New Accountant “Who Inspects the Firms that Audit Publicly-Traded Companies?” (with Wayne Tervo). 2009
Today’s CPA “PCAOB Public Company Inspections – Early Results” (with Wayne Tervo). 2006
Accounting Horizons (forthcoming) “PCAOB Inspection Consequences and Processes: Perspectives of Triennially Inspected Firms” (with Wayne Tervo). 2010
(Presented)
“The Relationship Between Negative PCAOB Inspection Outcomes and Trends of Triennially Inspected Audit Firms” (with Denise Dickins and Wayne Tervo). Presented at a concurrent session of the 2009 AAA annual meeting, preparing for submission to The CPA Journal

7. PCAOB Inspection Process
(In Process)
“Comparison of Results and Impacts of First and Second Round PCAOB Inspections on Smaller Auditing Firms” (with Wayne Tervo). Data collection underway

8. Accounting Education
(Publications)
Contemporary Auditing – Real Issues & Cases “Wiley Jackson, Accounting Major”. 2008
On Balance “Motivating new hires to pass the CPA Exam” (with Paul Fischer) Research commissioned by the Wisconsin Institute of Certified Public Accountants
Current Issues in Auditing “Auditing the Auditors: A Case on PCAOB Inspection Reports of Registered Public Accounting Firms” (with Marshall Pitman). 2009
(Under Review)
“Determinants of Success and Failure on the Uniform CPA Exam” (with Paul Fischer) Under first-round review at Issues in Accounting Education

9. Accounting Education (In Process)
“Maximizing Investment and Return of New Accounting Ph.Ds” (with Elizabeth Almer) Theory and instrument development underway

10. (Under Review or Presented)
Audit Quality
(Under Review or Presented)
Current Issues in Auditing, “Audit Engagement Quality Review: Balancing Auditor Liability, Client Confidentiality, and the Public Interest” (second round review)
“Audit Partner Rotation: An Analysis of Benefits and Costs” with Denise Dickins and Julia Higgs (to be submitted to Contemporary Accounting Research November 2009). Presented (or to be presented) at Southern Illinois University, University of Montana, North Carolina State University, University of Tennessee, University of Central Florida, University of Wisconsin – Milwaukee
(In Process)
“An Analysis of Stock Option Grants’ Disclosure and Reporting Requirements on Inputs Used to Calculate Fair Value” (with Denise Dickins and Dan Neely) Theory development and data collection underway

11. Publication Summary Published or Accepted Accounting Horizons
Current Issues in Auditing
Critical Perspectives in Accounting
CPA Journal
Regulation-The Cato Review of Business and Government
New Accountant
Today’s CPA
Contemporary Accounting – Real Issues and Cases
Under Review
Issues in Accounting Education

12. Teaching Performance – UWM
Fall Undergrad Auditing
38 respondents
30 respondents
4.7 out of 5 (Gold *)
4.9 out of 5 (Gold *)
Spring Undergrad Auditing
Grad Auditing-MSPA
33 respondents
35 respondents
4.8 out of 5 (Gold *)
4.3 out of 5
Fall 2007
Undergrad Auditing
42 respondents
34 respondents
5.0 our of 5 (Gold *)
Spring 2008
24 respondents
39 respondents
4.5 out of 5
Fall 2008
Grad Auditing-MSA
23 respondents
Spring 2009
22 respondents
28 respondents
5.0 out of 5 (Gold *)

13. Other Accomplishments
Ad hoc reviewer for Current Issues in Auditing
Reviewer, multiple manuscripts, for AAA annual meetings, Auditing mid-year meetings, ABO conference
Member Lubar School Committee on Committees (2009 – present)
Member Lubar School Research Committee (2007 – present)
Panelist 2008 WICPA High School Educators’ Symposium
Gold Star Teaching Awards (Fall ’06, Spring ’07, Fall ’07, Spring ’08, Fall ’08, Spring ’09)