CHARLES ELLIOT DAVIS

Department Chair and Associate Professor of Accounting
Ernst & Young Teaching Fellow
Department of Accounting and Business Law
Hankamer School of Business
Baylor University
P. O. Box 98002
Waco, TX 76798-8002

Ph.D. University of North Carolina at Chapel Hill , August 1991, Concentration: Accounting
Dissertation (Winner of the 1992 AAA Outstanding Auditing Dissertation Award):

The Effects of Auditor Experience and Knowledge Structures on Problem Identification and Hypothesis Generation in Analytical Review

MBA University of Richmond, May 1989, Concentration: Accounting Information Systems

BBA The College of William and Mary , May 1981, Concentration: Accounting

Publications (click on paper title to view abstract)

• C. E. Davis, W. P. Keuer, C. Clements.  Web-based Reporting:  A View for the Future – forthcoming in Strategic Finance
• C. E. Davis, W. P. Keuer, C. Clements.  2002 Web-based Reporting. The CPA Journal, November: 28-34.
• C. E. Davis.  2002.  The Field of Accounting:  Bridging the Distance Between the Classroom and Practice.  Baylor Business Review 19(2):  12-13.
• C. E. Davis. 2001. Electronic Evidence, AICPA Top Ten Technologies.
• C. E. Davis. 2001. Electronically-Based Business and Financial Reporting, AICPA Top Ten Technologies.
• C. W. Thomas, J. Baldwin, D. Chesser, C. E. Davis, D. Hollingsworth, and M Robinson. 2000. Tearing Down the Stovepipes:  One Program’s Experience in Designing an Integrated Accounting Core Curriculum, Advances in Accounting Education (3): 125-150.
• C. E. Davis.  2000.  Online Multimedia Accounting Review, The Dryden Press
• E. B. Davis, C. E. Davis, and B. Copeland. 1999. Delectable Deliveries, Inc., The Journal of Accounting Case Research, 5(1): 32-37.
• C. E. Davis, E. B. Davis and L. A. Moore. 1998. Outsourcing the Procurement-through-Payable Process, Management Accounting, (July), 38-44 (awarded Lybrand Gold Medal for outstanding article of the year).
• C. E. Davis and E. B. Davis. 1998. Experiential Development of and Task-Specific Preference for Auditors' Alternative Knowledge Structures, Advances in Accounting Behavioral Research, I: 101-121.
• C. W. Thomas, C. E. Davis and S. L. Seaman. 1998. Quality Review, Continuing Professional Education, Experience and Substandard Performance: An Empirical Study, Accounting Horizons, 12(4): 340-362.
• C. E. Davis. 1998. The Internet, in Management of an Accounting Practice Handbook, Chapter 212, pp. 39-50, New York: AICPA.
• E. Blocher, M. Bouwman, and C. E. Davis. 1997. Learning from Experience in Performing Analytical Procedures, Training Research Journal, 3: 59-79.
• C. E. Davis, E. B. Davis and D. P. Murphy. 1997. An Investigation of the Impact of Market Discipline on Individuals' Price Revisions, Advances in Accounting 125-168.
• C. E. Davis. 1997. Perceived Risks and Threats to Accounting Information Systems, Review of Accounting Information Systems Vol. 1 (4) 13-24.
• C. E. Davis. 1997. Experience and the Organization of Auditors' Knowledge, Journal of Managerial Auditing Vol. 12 (8/9) 411-422.
• C. E. Davis. 1997. Accounting is Like a Box of Chocolates: A Lesson in Cost Behavior, Journal of Accounting Education Vol. 15 (3)307-318.
• C. E. Davis. 1997. CPAs' Assessment of Accounting Information System Security, The CPA Journal (March).
• C. E. Davis and E. B. Davis. 1996. Information Load and Consistency of Decisions, Psychological Reports (August) 279-288.
• C. E. Davis and E. B. Davis. 1996. Computer Crime 101: What Every Accountant Should Know, Today's CPA (July/August) 38-41.
• C. E. Davis. 1996. Perceived Security Threats to Today's Accounting Information Systems: A Survey of CISAs, IS Audit & Control Journal (Vol. III) 38-41.
• C. E. Davis and E. B. Davis. 1996. A CPA's Guide to Riding the On-Line Wave, Today's CPA (January/February/March) 38-40, (Reprinted in NJSCPA Newsletter, Spring 1996 and AICPA MAP Selected Readings 1997).
• C. E. Davis and M. A. Dunkel. 1995. Computing the Future of Client/Server Systems, Today's CPA (July/August) 26-31.
• C. E. Davis and K. Lonborg. 1993. X-Oil, Inc.: An Instructional Case in Internal Control for the Payables Cycle, Journal of Information Systems (Fall) 112-133.
• C. E. Davis. 1993. Presentation Format, Information Load and Time Pressure Effects on the Consistent Applications of a Decision Rule. In Collected Papers and Abstracts of the 1993 American Accounting Association Southwest Region Meeting.
• E. Blocher and C. E. Davis. 1991. Presentation Format and Complexity Effects on Judgment and Recall in a Risk Analysis Task. In S. Moriarity (Ed.), Accounting Communication and Monitoring (pp. 138-157). Norman, OK: The University of Oklahoma Center for Economic and Management Research.

Presentations

• AICPA Core Competency Framework:  Evaluation Tools at Texas Society of CPAs 26th Annual Seminar on Accounting Education, Houston, TX, October 6, 2000.
• Discussant of Explanation and Presentation Effects on Performance Improvements:  Lessons for Professional Training at American Accounting Association Annual Meeting, Philadelphia, PA, August 15, 2000.
• Experiential Development of and Task-Specific Preference for Auditors' Alternative Knowledge Structures - Presented at Texas Tech University Accounting Colloquium, Lubbock, TX, January 31, 1997.
• My Computer's On, Now What Do I Do? - presented at AICPA Educators Mini-Conference: Emerging Curriculum Trends and Instructional Techniques, Tampa, FL, November 3, 1995.
• An Investigation of the Impact of Market Discipline on Individuals' Price Revisions - presented at the American Accounting Association 1995 Annual Meeting Research Forum.
• Technology in Accounting Panel, Technology in the Accounting Classroom - presented at AICPA Faculty Summer Seminar, San Antonio, TX, May 30, 1995.
• Information Load and Decision Consistency - presented at the Sixth Annual International Conference of the Information Resources Management Association, Atlanta, GA, May 23, 1995.
• Discussant of Information Load Effects on Financial Distress Decisions: Groups vs. Individuals at the American Accounting Association Southwest Region Meeting, March 6, 1993.
• Presentation Format, Information Load and Time Pressure Effects on the Consistent Application of a Decision Rule presented at the American Accounting Association Southwest Region Meeting, March 4, 1993.
• Experience and Expertise in Analytical Review: Will the Real Experts Please Identify Themselves - presented at the American Accounting Association Annual Meeting, August 1992.
• Experience and the Organization of Auditors' Knowledge of Financial Statement Errors - presented at the American Accounting Association Annual Meeting Research Forum, August 1992.
• Presentation Format and Complexity Effects on Judgment and Recall in a Risk Analysis Task - presented at the Oklahoma Center for Research in Accounting Accounting Communication and Monitoring Conference, October 4-5, 1990.

Current Working Papers (click on paper title to view abstract)

• Home Grown Foods (with E. B. Davis, Baylor University) – an instructional case about relevant costs and Currently under review at Issues in Accounting Education

• Flagstone Consulting:  A Case in Relevant Costs – an instructional case about relevant costs in a service setting

• Problem Identification and Hypothesis Generation in Preliminary Analytical Review

• The Effects of Test Question Sequencing on Performance: An Accounting Setting (with Jane Baldwin, Baylor University and Elizabeth Davis, Baylor University)

Teaching Experience

• Accounting Information Systems - Undergraduate and Graduate (Baylor)
• Information Systems Auditing (Baylor)
• Financial Control (Baylor Executive MBA Program)
• Principles of Managerial Accounting (Baylor and University of North Carolina)
• Principles of Financial Accounting (University of North Carolina)

Recent Grants and Awards

• Baylor University Research Committee Grant, 1994, 1993 (with E. Davis)
• Baylor University Faculty Development Grant, 1996, 1992
• Outstanding Dissertation Award, Auditing Section, American Accounting Association, 1992
• Baylor University Hankamer School of Business Summer Research Sabbatical, 1992, 1993, 1994, 1997
• New Faculty Consortium Fellow, American Accounting Association, 1992
• American Accounting Association Doctoral Consortium Fellow, 1990
• AICPA Doctoral Dissertation Grant, 1990
• Maurice W. Lee Award for Teaching Excellence by a Ph.D. Student (UNC-CH), 1990
• American Accounting Association Southeast Region Doctoral Consortium Fellow, 1989

Professional Association Memberships

• American Institute of Certified Public Accountants (Group of 100, 1999-2000; Core Competency Framework Curriculum Evaluation Task Force , 2000-2001; Distinguished Accounting Educator Award Task Force, 1999-2002, Chair 2000-2002; Carey Scholarship Task Force, 1999-2001, Chair 2000-2001; Accounting Careers Subcommittee Chair, 1998-1999; PreCertification Education Executive Committee, 1999- 2001; Accounting Education Executive Committee, 1998-1999; Curriculum and Instruction in Accounting Education Subcommittee, 1994-1997; Educators Conference Task Force Chair 1996-1997; Integration of Technology into the Learning Experience Task Force, 1997-1998;
• Texas Society of Certified Public Accountants
• American Accounting Association  - Auditing, Information Systems, Management Accounting, and Accounting, Behavior and Organizations Sections (AAA Council, 2000-2002; AAA Webmaster Committee, 1999-present; ABO Section Webmaster, 1994 - present; ABO Section Chair-Elect, 2000-2001; ABO Section Chair, 2001-2002; IS Section Southwest Region Program Liaison, 1996-1997; IS Section Education Issues Committee, 1999-2000)

Experience

• 01/02 to present Chair, Department of Accounting & Business Law, Baylor University, Waco, TX
• 1/01 to present Ernst & Young Teaching Fellow, Baylor University, Waco, TX
• 6/98 to 12/01 Director of Graduate Accounting Programs, Baylor University, Waco, TX
• 7/97 to present Associate Professor, Baylor University, Waco, TX
• 9/91 to 7/97 Assistant Professor, Baylor University, Waco, TX
• 9/87 to 9/91 Graduate Instructor, University of North Carolina, Chapel Hill, NC
• 1/87 to 9/87 Financial Systems Accountant, Investors Savings Bank, Richmond, VA
• 1/85 to 1/87 Management Consultant, Coopers and Lybrand, Richmond,VA
• 10/83 to 1/85 Financial Systems Analyst, Reynolds Metals Company, Richmond, VA
• 6/83 to 10/83 Assistant Cost Accountant, Richmond South Plant, Reynolds Metals Company, Richmond, VA
• 6/81 to 6/83 Accounting Trainee, Reynolds Metals Company, Richmond, VA

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Send E-mail to Charles_Davis@baylor.edu.