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Biography

Tim Seidel joined the Marriott School at Brigham Young University in 2015. He received a B.S. degree from BYU and a M.S. degree in accountancy from the University of Notre Dame. Prior to his doctoral studies, he worked as an auditor for Ernst & Young and as a manager of corporate reporting at Darden Restaurants, Inc. He was a recipient of the Accounting Doctoral Scholarship (ADS) and obtained his doctorate degree at the University of Arkansas. His research to date has focused on auditor independence and audit quality as well as a variety of financial accounting topics such as accounting standard changes, disclosure, and earnings management behavior.

Education

• Ph.D. Business Administration, Accounting, University of Arkansas, 2014
• M.S. Accountancy, Accountancy, University of Notre Dame, 2003
• B.S. Business management, Finance, Brigham Young University, 2001

Group Affiliations

• American Accounting Association — Academic association for accounting faculty — 2010
• American Institute of Certified Public Accountants — Professional organization of certified public accountants — 2005

Selected Publications

• "Does Gender and Ethnic Diversity among Audit Partners Impact Office-Level Outcomes?", Current Issues in Auditing, Edition 2, Volume 18, Pages P12-P19, AAA, Nicole Wright, 2024
• "The Influence of Turnover among Other Top Executives on Financial Reporting Risk", Auditing: A Journal of Practice & Theory, Edition 2, Volume 43, Pages 43-72, American Accounting Association, Chan Li, 2024
• "The Spillover Effect of SEC Comment Letters through Audit Firms", Review of Accounting Studies, Page 41, Springer, 2024
• "Does Gender and Ethnic Diversity among Audit Partners Influence Office-Level Audit Personnel Retention and Audit Quality?", Contemporary Accounting Research, Edition 4, Volume 40, Pages 2477-2511, Wiley, Xi Wu, 2023
• "The Influence of Increased Financial Flexibility on Small Accounting Firms’ Public Audit Client Portfolios: Evidence from the Paycheck Protection Program", Auditing: A Journal of Practice & Theory, Edition 4, Volume 42, Pages 205-222, American Accounting Association, Monika Causholli, 2023
• "Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term Impact of Arthur Andersen's Demise on Partners' Audit Quality*", Contemporary Accounting Research, Edition 3, Volume 39, Pages 1986-2022, Wiley, Xi Wu, 2022
• "The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*", Contemporary Accounting Research, Edition 3, Volume 39, Pages 2130-2174, Wiley, Christine Wiedman, 2022
• "The Influence of Management's Internal Audit Experience on Earnings Management*", Contemporary Accounting Research, Edition 3, Volume 39, Pages 1834-1870, Wiley, Tom Omer, 2022
• "Do auditors’ incentives affect materiality assessments of prior-period misstatements?", Accounting, Organizations and Society, Edition August, Volume 101, Elsevier, 2022
• "You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes", Accounting, Organizations and Society, Volume 100, Pages 1-23, Elsevier, David Piercey, 2022
• "Does Visibility of an Engagement Partner's Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?", Accounting Horizons, Edition 2, Volume 36, Pages 19-45, American Accounting Association, Jagan Krishnan, 2022
• "How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research", Auditing: A Journal of Practice & Theory, Edition 1, Volume 41, Pages 143-173, American Accounting Association, Jaime Schmidt, 2022
• "Prior Audit Experience and CFO Financial Reporting Aggressiveness", Auditing: A Journal of Practice & Theory, Edition 4, Volume 40, Pages 99-121, American Accounting Association, Udi Hoitash, 2021
• "Determinants and consequences of noncompliance with the 2013 COSO framework", Journal of Accounting and Public Policy, Edition 6, Volume 40, Elsevier, Marco Trombetta, 2021
• "Earnings announcement delays and implications for the auditor-client relationship.", Review of Accounting Studies, Edition 1, Volume 28, Pages 1-46, Springer, Peter Easton, 2021
• "Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior", The Accounting Review, Edition 4, Volume 96, Pages 289-314, American Accounting Association, Robert Knechel, 2021
• "Do Quarterly and Annual Financial Statements Reflect Similar Financial Statement Error in the Post-SOX Era?", Journal of Financial Reporting, Edition 1, Volume 6, Pages 1-31, American Accounting Association, Alan Jagolinzer, 2021
• "Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement", Journal of Accounting, Auditing and Finance, Edition 2, Volume 35, Pages 263-289, SAGE Journals, Helen Chan, 2020
• "Management bias across multiple accounting estimates", Review of Accounting Studies, Edition 1, Volume 25, Pages 1-53, Springer, Patricia Dechow, 2020
• "International Audit Considerations at Carrefour S.A.", The Journal of Business Cases and Applications, Volume 24, 2019
• "Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses", Contemporary Accounting Research, Edition 4, Volume 36, Pages 2521-2553, Wiley, Clive Lennox, 2019
• "The Consequences of Providing Lower-Quality Audits at the Engagement Partner Level", Journal of International Accounting Research, Edition 3, Volume 18, Pages 63-82, American Accounting Association, 2019
• "Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre‐ and Post‐SOX Eras", Contemporary Accounting Research, Edition 2, Volume 36, Pages 1028-1054, Wiley, Clive Lennox, 2019
• "The Consequences of Audit‐Related Earnings Revisions", Contemporary Accounting Research, Edition 4, Volume 34, Pages 1880-1914, Wiley, Clive Lennox, 2017
• "Auditors’ Response to Assessments of High Control Risk: Further Insights", Contemporary Accounting Research, Edition 3, Volume 34, Pages 1340-1377, Wiley, Clive Lennox, 2017
• "Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees", Accounting Review, Edition 4, Volume 92, Pages 27-52, American Accounting Association, Lakewood Ranch, Florida, Clive Lennox, 2017
• "The Effect of Lame Duck Auditors on Management Discretion: An Empirical Analysis", Auditing: A Journal of Practice & Theory, Edition 3, Volume 35, Pages 51-73, American Accounting Association, Lakewood Ranch, Florida, Debra Jeter, 2016
• "Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management", Accounting, Organizations and Society, Volume 46, Pages 23-38, Elsevier, Hun Tong Tan, 2015
• "The effect of deadline imposed time pressure on audit quality: A case for restoring audit fieldwork completion timing?", Managerial Auditing Journal, Emerald Publishing
• "Common Auditors in Supply Chain Relationships and the Provision of Trade Credit", The Accounting Review, American Accounting Association, Joseph Schroeder
• "Do Audit Partner and Audit Committee Ideologies Influence Engagement Partner Selection and Financial Reporting Oversight Effectiveness?", Contemporary Accounting Research, Wiley, Donghui Wu
• "Avoidance of Goodwill Impairments via Auditor Choice", Auditing: A Journal of Practice & Theory, American Accounting Association, Nathan Newton

Experience

Academic - Post-Secondary

• Assistant Professor, Utah State University, 2014–2015

Professional

• Manager of corporate reporting, Darden Restaurants Inc., 2009–2010
• Staff through Manager, Ernst & Young LLP, 2002–2009

Languages

• Spanish

Certificates and Licenses

• certified public accountant — State of Florida Department of Business and Professional Regulation — 2005

Professional Citizenship

• Journal of International Accounting Research, Editor, Associate Editor, June 2024
• Accounting Organizations and Society, Editorial Review Board Member, 2024
• Journal of Accounting, Auditing, and Finance, Editor, Associate Editor, December 2023
• Contemporary Accounting Research, Editorial Review Board Member, March 2020
• Auditing: A Journal of Practice & Theory, Editorial Review Board Member, June 2017
• Accounting Horizons, Editorial Review Board Member, June 2016