---

---

Biography

Tim Seidel is the Deloitte Professor of Accounting at the BYU School of Accountancy. He earned his Bachelor's degree from BYU, a Master's degree in Accountancy from the University of Notre Dame, and a PhD in Accounting from the University of Arkansas. Before joining academia, he worked as an auditor for Ernst & Young and as a manager of corporate reporting for Darden Restaurants, Inc. His teaching interests include financial accounting and auditing. His research focuses 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

• "The effect of deadline imposed time pressure on audit quality: A case for restoring audit fieldwork completion timing?", Managerial Auditing Journal, Edition 2, Volume 41, Pages 450-488, Emerald Publishing, Jie Zhou, 2026
• "Avoidance of Goodwill Impairments via Auditor Choice", Auditing: A Journal of Practice & Theory, American Accounting Association, Nathan Newton, 2026
• "Common Auditors in Supply Chain Relationships and the Provision of Trade Credit", The Accounting Review, Edition 1, Volume 101, Pages 411-435, American Accounting Association, Joseph Schroeder, 2026
• "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 Influence of Management's Internal Audit Experience on Earnings Management*", Contemporary Accounting Research, Edition 3, Volume 39, Pages 1834-1870, Wiley, Tom Omer, 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
• "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
• "Do Audit Partner and Audit Committee Ideologies Influence Engagement Partner Selection and Financial Reporting Oversight Effectiveness?", Contemporary Accounting Research, Wiley, Donghui Wu

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