Research Specialties

Determinants of financial analyst interest.
Time-series properties of accounting variables.
Enterprise risk management adoption decisions.

2011 Department of Accounting Research Innovation Award
2009 Invited Professor, IAE-Aix International Seminar Program (May & December)
2006 Ernst & Young Teaching Fellow
2004 Alumni Distinguished Undergraduate Professor
2003 Board of Governors’ Award for Excellence in Teaching

Selected Research Publications

FASB Review for Industry, with Jon W. Bartley. AICPA, Durham, NC, 2011.

FASB/APB Update and Review, with Jon W. Bartley. AICPA, Durham, NC, 2011.

“Enterprise Risk Oversight: A Global Analysis,” with Mark Beasley and Bonnie Hancock. CIMA and AICPA Research Series. CIMA/AICPA, 2010.

“Developing Key Risk Indicators to Strengthen Enterprise Risk Management,” with Mark Beasley and Bonnie Hancock. Committee of Sponsoring Organizations (COSO). 2010.

“COSO’s Enterprise Risk Management Framework: Extent of Adoption and Market Perceptions,” with Mark Beasley and Bonnie Hancock. Committee of Sponsoring Organizations (COSO). 2010.

“Are You Identifying Your Most Significant Risks?,” with Mark S. Beasley and Bonnie V. Hancock. Strategic Finance (November 2010).

“The Role of the Board and Senior Management in Enterprise Risk Management.” Enterprise Risk Management (Chapter Four), John Wiley and Sons, 2009.

“ERM: Opportunities for Improvement,” with Mark S. Beasley and Bonnie V. Hancock. Journal of Accountancy (September 2009).

“Enterprise Risk Management: Current Initiatives and Issues,” with Pat Concessi, John Fraser, Michael Hofmann, Robert Kolb, Todd Perkins, Joseph Rizzi, and Betty Simkins. Journal of Applied Finance (Spring/Summer 2008).

Selected Research Publications

• Branson, B. C., Pagach, D. P. (2006). Diversity in Analyst Coverage. Journal of Applied Business Research, 22(3), pp. 53 – 64.
• “FASB Review for Industry,” with Jon Bartley, American Institute of Certified Public Accountants (2006).
• “FASB Update for Small Businesses,” with Jon Bartley, American Institute of Certified Public Accountants (2006).
• “FASB/APB Update and Review,” with Jon Bartley, American Institute of Certified Public Accountants (2006).
• “A Look at Recent Leasing Controversies in Accounting for Operating Leases and Leasehold Improvements,” with Donald P. Pagach, The CPA Journal (October 2005).
• “Earnings Predictability: Do Analysts Make Coverage Choices Based on Ease of Forecasts?,” with Donald P. Pagach, The Journal of American Academy of Business, Volume 7, No. 1 (September 2005).
• “The Value Relevance of Non-Financial Performance Measures in the Electric Utility Industry,” with Karen Nunez and Donald P. Pagach, Oil, Gas and Energy Quarterly, Volume 54, No. 1 (September 2005).
• “New Income Tax Regulations May Affect Bank Tax Accounting,” with Robert Peace, The Banking Law Journal (April 2004).
• “A Time-Series Approach to Measuring the Decline in Quarterly Earnings Persistence,” with Stephen P. Baginski, Ken S. Lorek, and G. Lee Willinger, Advances in Accounting (Fall 2003).
• “A Note on Earnings Forecast Source Superiority,” with Barbara A.Chaney and Donald P. Pagach, Journal of Applied Business Research (Summer 2003).
• “Improving Analytical Procedures: A Case of Using Disaggregate Multilocation Data,” with Robert D. Allen and Mark S. Beasley, Auditing: A Journal of Practice and Theory (Fall 1999).
• “The Relationship Between Economic Characteristics and Alternative Annual Earnings Persistence Measures,” with Stephen P. Baginski, Ken S. Lorek, and G. Lee Willinger, The Accounting Review (January 1999).