David Wood

Glenn D. Ardis Professor,
School of Accountancy

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Education

Ph.D., Business - Accounting, Indiana University, 2009
Master of Business Administration in Accounting, Accounting, Indiana University, 2008
Bachelor of Science, Accounting, Brigham Young University, 2005
Master of Accountancy, Brigham Young University, 2005

Selected Publications

"The Development of the Process Mining Event Log Generator (PMELG) Tool", Accounting Horizons, American Accounting Association, 2023
"The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?", Issues in Accounting Education, AAA, 2023
"The impact of audit technology on audit outcomes: Technology-based audit techniques’ impact on internal auditing", Contemporary Accounting Research, Edition 2, Volume 40, Pages 981-1012, 2023
"Improving Psychological Well-Being of Young Adults by Conducting Family History Research", The Journal of Genealogy and Family History, Edition 1, Volume 6, Pages 66-73, Register of Qualified Genealogists, East Sussex, England, 2023
"A framework for testing and auditing robotic process automation", Contemporary Accounting Research, Edition 1, Volume 39, Pages 691-720, 2022
"Publication benchmarking data based on faculty promoted at the top 200 worldwide accounting research institutions", Accounting Horizons, Edition 3, Volume 36, Pages 171-188, American Accounting Associaiton, 2022
"Scaling the future of collecting internal audit interview evidence", ISACA Journal, 2022
"The status of robotic process automation", The Routledge Companion to Accounting Information Systems, Routledge, London, 2022
"Evidence on internal audit effectiveness from transitioning to remote audits because of COVID-19", Journal of Information Systems, Edition 3, Volume 36, Pages 219–234, 2022
"Accounting academics perceptions of 12 research journals", Issues in Accounting Education, Edition 3, Volume 37, Pages 1-19, American Accounting Association, 2022
"Relevance of accounting research (ROAR) scores: Ratings of abstracts by accounting professionals", Accounting Horizons, Edition 2, Volume 36, Pages 7-18, American Accounting Association, 2022
"Publication benchmarking data based on faculty promoted at institutions ranked 200+", Issues in Accounting Education, Edition 2, Volume 37, Pages 15–26, 2022
"A framework for using robotic process automation for audit tasks", Contemporary Accounting Research, Edition 1, Volume 39, Pages 691-720, 2022
"Perceptions of robotic process automation in Big 4 public accounting firms: Do firm leaders and lower-level employees agree?", Journal of Emerging Technologies in Accounting, Edition 1, Volume 19, Pages 33–51, 2022
"Ein rahmenwerk zur nutzung von robotic process automation in der revision", Zeitschrift für Interne Revision, Edition 21, Volume 6, 2021
"Internal audit stigma awareness and internal audit outcomes", Corporate Ownership and Control, Edition 1, Volume 19, 2021
"New frontiers for internal audit research", Accounting Perspectives, Edition 4, Volume 20, Pages 449-475, 2021
"Simple crab puzzle", Scroll Saw Woodworking & Crafts, Volume 83, Pages 68-69, 2021
"Do We Matter? Attention the General Public, Policy Makers, and Academics Give to Accounting Research", Issues in Accounting Education, Edition 1, Volume 36, Pages 1-22, 2021
"Prepare for takeoff: Improving asset measurement and audit quality with drone-enabled inventory audit procedures", Review of Accounting Studies, Volume 26, 2021
"Implicit attitudes and U.S. tax professionals’ reliance on offshore tax preparer’s recommendations", Accounting Horizons, Edition 1, Volume 35, Pages 185-203, American Accounting Association, 2021
"Accounting Information Systems (15th ed.)", Accounting Information Systems, 15th Edition, Pearson, Hoboken, New Jersey, 2020
"Are internal audits associated with reductions in perceived risk?", Auditing: A Journal of Practice and Theory, Edition 3, Volume 39, 2020
"Innovative accounting interviewing: A comparison of real and virtual accounting interviewers", The Accounting Review, Edition 6, Volume 95, Pages 339-366, 2020
"Research initiatives in accounting education: Research relevance and research productivity", Issues in Accounting Education, Edition 4, Volume 35, 2020
"The association between internal audit consulting services and firm operating performance", Auditing: A Journal of Practice and Theory, Edition 1, Volume 39, Pages 101-124, 2020
"Animal Scroll Saw Puzzle Patterns", Self-Published, 2019
"Factors that influence the use of the internal audit function by executive management and audit committee", Advances in Accounting, Elsevier, 2019
"Internal Auditors’ Response to Disruption and Innovation", 2019
"Robotic process automation in public accounting", Accounting Horizons, 2019
"Shadow IT use, outcome effects, and subjective performance evaluation", Journal of Strategic Innovation and Sustainability, 2019
"The effects of different types of internal controls on employee self-control", Journal of Strategic Innovation and Sustainability, North American Business Press, Dover, DE, 2019
"Ranking accounting journals by topical area and methodology", Journal of Information Systems, 2019
"Reward type and performance: An examination of organizational wellness programs", Management Accounting Research, Volume 44, 2019
"The effects of viewing pornography on employees’ ethical decision making", Journal of Business Ethics, Volume 168, Pages 37-54, 2019
"The effects of gamification on corporate compliance training: A partial replication and field study of True Office anti-corruption training programs", Journal of Forensic Accounting Research, 2018
"Toward conflict or compromise? How violent metaphors polarize partisan issue attitudes", Political Communication, Edition 3, Volume 35, 2018
"Commentary on the usage of journal rankings: An international perspective", 2018
"Violence, Aggression, and Ethics: The link between exposure to violence and unethical behavior", Journal of Business Ethics, Edition 1, Volume 147, 2018
"Citation-based benchmarks and individual accounting faculty research rankings by topical area and methodology", Journal of Information Systems, Edition 2, Volume 32, American Accounting Association, 2018
"Factors influencing recruitment of non-accounting business professionals into internal auditing", Behavioral Research in Accounting, 2017
"The impact of shadow IT systems on perceived information credibility and managerial decision making", Accounting Horizons, Edition 3, Volume 31, Page 18, American Accounting Association, 2017
"An evaluation of the general vs. specialist nature of top accounting journals", Accounting Horizons, Edition 2, Volume 31, American Accounting Association, 2017
"Discussion of “Correlates of external audit quality assessment and improvement programs in internal auditing: A study of 68 countries.”", Journal of International Accounting Research, Volume 2, 2016
"The Journal of Information Systems at thirty – Looking forward thirty years", Journal of Information Systems, Edition 3, Volume 30, 2016
"A comparison of U.S. and offshore-Indian tax professionals’ client advocacy attitudes and client recommendations", Journal of the American Taxation Association, Edition 2, Volume 38, Pages 51-66, Ken Klassen, 2016
"The Journal of Information Systems 2015 Conference on information technology audit", Journal of Information Systems, Edition 1, Volume 30, 2016
"Accounting program citation-based research rankings by topical area and methodology", Journal of Information Systems, Edition 3, Volume 30, Pages 33-62, American Accounting Association, 2016
"Applying basic gamification techniques to IT compliance training: Evidence from the lab and field", Journal of Information Systems, 2016
"Attracting applicants for in-house and outsourced internal audit positions: Views from external auditors", Accounting Horizons, 2016
"Comparing the publication process in accounting, economics, finance, management, marketing, psychology, and the natural sciences", Accounting Horizons, 2016
"Compensation or Feedback: Motivating Performance in Multidimensional Tasks", Accounting, Organizations and Society, Volume 50, Pages 27-40, 2016
"An examination of how entry-level staff auditors respond to tone at the top vis-à-vis tone at the bottom", Behavioral Research in Accounting, Edition 1, Volume 27, 2015
"Citation-based accounting education publication rankings", Journal of Accounting Education, Edition 4, Volume 33, 2015
"Rotational internal audit programs and financial reporting quality: Do compensating controls help?", Accounting, Organizations and Society, Volume 44, 2015
"The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors", Accounting Horizons, Edition 1, Volume 29, 2015
"Them’s fightin’ words: The effects of violent rhetoric on ethical decision making in business", Journal of Business Ethics, Edition 3, Volume 130, 2015
"Are state tax amnesty programs associated with increases in financial reporting irregularities?", Public Finance Review, Edition 6, Volume 42, Pages 774-799, 2014
"Accounting education research: Ranking institutions and individual scholars", Issues in Accounting Education, Edition 1, Volume 29, Pages 87-115, 2014
"Are the activities of the internal audit function associated with audit committee quality factors?", Boğaziçi Journal: Review of Social, Economic, and Administrative Studies, Edition 1, Volume 28, 2014
"Extreme estimation uncertainty and audit assurance", Current Issues in Auditing, Edition 1, Volume 7, Pages 36-42, 2013
"A descriptive study of factors associated with the internal audit function having an impact: Comparisons between organizations in a developed and an emerging economy", Turkish Studies, Edition 3, Volume 14, Pages 581-606, 2013
"To rotate or not to rotate? Academic findings on the rotational staffing model", 2013
"A Descriptive Study of Factors Associated with the Internal Audit Function Policies Having an Impact: Comparisons Between Organizations in a Developed and an Emerging Economy", Turkish Studies, 2013
"Extreme Estimation Uncertainty and Audit Assurance", Current Issues in Auditing, Edition 1, Volume 7, Pages 36-42, American Accounting Association, 2013
"Internal audit outsourcing and the risk of misleading or fraudulent financial reporting: Did Sarbanes-Oxley get it wrong?", Contemporary Accounting Research, Edition 4, Volume 29, Pages 1109-1136, 2012
"The effects of supervisory advice on tax information search behavior", Advances in Taxation, Volume 20, Pages 135-158, Emerald Group Publishing Limited, 2012
"The effects of preventive and detective controls on employee performance and motivation", Contemporary Accounting Research, Edition 2, Volume 29, Pages 432-452, 2012
"Corporate managers’ reliance on internal auditor recommendations", Auditing: A Journal of Practice and Theory, Edition 2, Volume 31, Pages 151-166, American Accounting Association, 2012
"Extreme estimation uncertainty in fair value estimates: Implications for audit assurance", Auditing: A Journal of Practice and Theory, Edition 1, Volume 31, Pages 127-146, American Accounting Association, 2012
"Publication benchmarking data based on faculty promoted at the top 75 US accounting research institutions", Issues in Accounting Education, Edition 3, Volume 27, Pages 647-670, American Accounting Association, 2012
"Detecting and predicting accounting irregularities: A comparison of commercial and academic risk measures", Accounting Horizons, Edition 4, Volume 25, Pages 755-780, 2011
"The effect of using the internal audit function as a management training ground on the external auditor’s reliance decision.", The Accounting Review, Edition 6, Volume 86, Pages 2131-2154, 2011
"Accounting doctoral program rankings based on research productivity of program graduates", Accounting Horizons, Edition 1, Volume 25, Pages 149-179, 2011
"Individual accounting faculty research rankings by topical area and methodology", Issues in Accounting Education, Edition 3, Volume 26, Pages 471-505, 2011
"Reconciling archival and experimental research: Does internal audit contribution affect the external audit fee?", Behavioral Research in Accounting, Edition 2, Volume 23, Pages 187-206, 2011
"Problems to avoid in brainstorming fraud risks.", The CPA Journal, Volume April, Pages 64-65, 2011
"Accounting program research rankings by topical area and methodology", Issues in Accounting Education, Edition 4, Volume 25, Pages 631-654, 2010
"Entrepreneurial success: Differing perceptions of entrepreneurs and venture capitalists", International Journal of Entrepreneurship and Innovation, Edition 3, Volume 11, Pages 189-198, IP Publishing LTD, 2010
"Common question-evasion tactics", Journal of Accountancy, Volume July, Pages 36-39, 2010
"The effects of financial statement information proximity and feedback on cash flow forecasts", Contemporary Accounting Research, Edition 1, Volume 27, Pages 101-133, 2010
"Internal audit quality and earnings management", The Accounting Review, Edition 4, Volume 84, Pages 1255-1280, 2009
"Entity-level controls: The internal auditor's assessment of management tone at the top", Current Issues in Auditing, Edition 1, Volume 3, Pages 1-13, 2009
"Spotlight on unintended economic implications of financial reporting standards", Business Horizons, Volume 51, 2008
"The effects of financial statement and informational complexity on cash flow forecasts", The Accounting Review, Edition 4, Volume 83, Pages 915-956, 2008
"Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision", Contemporary Accounting Research, Edition 1, Volume 25, Pages 193-213, 2008
"Ranking scholarly outlets for information technology", Proceedings of the American Society of Engineering Education (ASEE) Annual Conference, 2007
"Publication records of faculty promoted at the top 75 accounting research programs", Issues in Accounting Education, Edition 3, Volume 21, Pages 195-218, 2006
"Artificial Intelligence’s Capabilities, Limitations, and Impact on Accounting Education: Investigating ChatGPT’s Performance on Educational Accounting Cases", Issues in Accounting Education, AAA
"Bridging the Digital Skills Gap in Accounting: The Process Mining Audit Professional Curriculum and Badge", Accounting Horizons
"Improving audit quality with data analytic visualizations: The importance of spatial abilities and feedback in anomaly identification", Accounting Horizons, AAA
"Patience is key: The time it takes to see benefits from continuous auditing", Accounting Horizons
"The dark side of robotic process automation", Accounting Horizons
"Perceptions of accounting academics on the review and publication process: An update and commentary", Issues in Accounting Education

Awards

Named one of the 2023 Top 100 most influential people in Accounting, Accounting Today, 2023
Notable Contribution to the Accounting Information Systems Literature Award, AIS Section of the American Accounting Association (AAA), 2023
Notable Contributions to Accounting Literature Award, American Accounting Association (AAA), 2023
Outstanding Educator Award, Strategic and Emerging Technology Section (SET) of the American Accounting Association (AAA), 2023
Review of Accounting Studies Conference best paper award, Review of Accounting Studies, 2023
Issues in Accounting Education best paper award, American Accounting Association, 2022
BYU Marriott Research Excellence: Overall Contribution Award, BYU Marriott, 2021
Celonis Curriculum Co-Creation of the Year Award, Celonis, 2021
Glenn D. Ardis Professor, School of Accountancy, 2021
Outstanding Researcher Award from the Strategic and Emerging Technologies Section, American Accounting Association, 2021
Innovation in Accounting Education Award from the Auditing Section of the AAA, American Accounting Association, 2021
2020 MAS/IMA Teaching Case Conference Outstanding Case Award, American Accounting Association and IMA, 2020
Accounting Horizons best paper award, American Accounting Association, 2020
Innovation in Accounting Education Award from the AAA, American Accounting Association, 2020
Outstanding Service Award from the AIS Section of the AAA, American Accounting Association, 2019
Accounting Information Systems best paper award, American Accounting Association, 2018
Accounting Horizons best paper award, American Accounting Association, 2017
Outstanding Service Award, AIS Section of the AAA, 2017
Andersen Fellow, Brigham Young University, 2016
BYU School of Accountancy “Spirit of the SOA” Award for Research Contributions, Brigham Young University, 2016
Issues in Accounting Education Best Paper Award, American Accounting Association, 2015
Outstanding Service Award from the Journal of Information Systems, AIS section of the American Accounting Association, 2015
Behavioral Research in Accounting best paper award, American Accounting Association, 2014
Issues in Accounting Education best paper award, American Accounting Association, 2013
Accounting Horizons best paper award, American Accounting Association, 2012
Accounting, Behavior, and Organization Section Outstanding Emerging Scholar paper award, American Accounting Association, 2012
Issues in Accounting Education best paper award, American Accounting Association, 2012
Issues in Accounting Education best paper award, American Accounting Association, 2011
2009-2010 recipient of the Glen McLaughlin Prize for Research in Accounting Ethics, University of Oklahoma, 2010
AAA/Deloitte/J. Michael Cook Doctoral Consortium Participant, American Accounting Association, 2008
Issues in Accounting Education best paper award, American Accounting Association, 2007
Outstanding MAcc Professional Stem Student, Brigham Young University, 2005
Esther R. Sawyer Scholarship winner - for essay entitled "Increasing value through internal and external auditor coordination'", Institute of Internal Auditors, 2004

Languages

Spanish

Certificates and Licenses

Alteryx Foundation Micro-Credential — Alteryx — 2022
Celonis Foundations Badge — Celonis — 2021
Process Mining Audit Professional — Celonis — 2021
Alteryx Ready for Take-Off Badge — Alteryx — 2020
Celonis Process Mining Business User Training Track — Celonis — 2020
Celonis Process Mining Executive Training Track — Celonis — 2020
Celonis Process Mining Training for Academics — Celonis — 2019
Tableau Desktop Specialist — Tableau — 2019
UIPath RPA Developer Foundation Training — UIPath — 2019
FAA Remote Drone Pilot Certificate — FAA — 2018