David Hurtt, PhD

Associate Professor - Accounting & Business Law

Contact Information

Email:	David_Hurtt@baylor.edu
Campus Phone:	(254) 710-1327
Fax:	(254) 710-1067
Mailing Address:	One Bear Place #98002 Waco, TX  76798-8002
Office Location:	Accounting Suite 120, Room 133

Consulting

• Tax Consulting and Preparation, (February 1, 2007 - June 1, 2007)

Licensures and Certifications

• Certified Public Accountant, State of California (May 1986 - Present)
• Certified Management Accountant, Institute of Management Accountants (April 1985 - Present)

Professional Memberships

• American Accounting Association
• American Institute of CPAs
• Institute of Management Accountants

Publications

Discipline-based Scholarship

"An Empirical Examination of Pension Rate Estimates: A Benchmark Approach," Journal of Applied Business Research, (October 2009) (coauthors: Alan Blankley, Cottel Phillip).

"Stock Buybacks and Their Association with Stock Options Exercised in the IT Industry," American Journal of Business, No. March, 2008, (March 2008), pp. 13-21.

"Do Holding Period Tax Incentives Affect Earnings Release Period Selling Activity of Individual Investors?," The Journal of the American Taxation Association, Vol. 26, No. 2, (October 2004), pp. 43-64 (coauthors: J. Seida).

"Assessing Investor Response to Information Events Using Return and Volume Metrics," The Accounting Review, Vol. 77, No. 4, (October 2002), pp. 891-909 (coauthors: W. Cready).

"Corporate Pension Plans: How Consistent are the Assumptions in Determining Pension Fund Status?," Mid-American Journal of Business, Vol. 17, No. 2, (October 2002), pp. 1-8 (coauthors: G. Newell, J. Kreuze).

"Applying Reverse Regression Techniques in Earnings-Return Analyses," Journal of Accounting and Economics, Vol. 30, No. 2, (October 2000), pp. 229-240 (coauthors: W. Cready, J. Seida).

"CEO Compensation, Performance Variables, and Socially Responsible Investing," Mid-American Journal of Business, (April 2000) (coauthors: J. Kreuze, S. Langsam).

Contributions to Practice

"The Gatekeepers' Tools," Strategic Finance, Vol. 91, No. 7, (January 2010), pp. 36-43 (coauthors: Marty Stuebs, Michael A. Robinson).

"An Overview of GASB Statements Relating to Pensions and Other Postemployment Benefits," Journal of Government Financial Management, Vol. 57, No. 1/Spring, (March 2008), pp. 22-27.

"Displaying the Funding Status of Postretirement Plans," The CPA Journal, Vol. LXXVII, No. 7, (July 2007), pp. 34.

"Are Bigger Acquisitions Always Better?," Journal of Corporate Accounting and Finance, Vol. 16, No. 2, (January 2005), pp. 31-38 (coauthors: D. Burnie, S. Langsam).

"Twenty-First-Century Check Clearing: Are You Ready?," Journal of Corporate Accounting and Finance, Vol. 16, No. 1, (November 2004), pp. 21-26 (coauthors: D Burnie, S. Langsam).

"Using the Internet for Financial Reporting," Journal of Corporate Accounting and Finance, Vol. 12, No. 3, (March 2001), pp. 67-76 (coauthors: J. Kreuze, S. Langsam).

"M&A Compensation Issues: Can You Keep Everybody Happy?," Journal of Corporate Accounting and Finance, (January 2001), pp. 15-19 (coauthors: J. Kreuze, S. Langsam).

"Shopping for Cash Management Services," Journal of Corporate Accounting and Finance, (November 2000), pp. 15-19 (coauthors: C. Hines, S. Langsam).

"Auditing to Combat Revenue Recognition Fraud," Journal of Corporate Accounting and Finance, Vol. 11, No. 2, (May 2000), pp. 51-59 (coauthors: J. Kreuze, S. Langsam).

"Cost Management: Is Vertical Integration the Answer?," Journal of Corporate Accounting and Finance, Vol. 11, No. 3, (March 2000), pp. 29-36 (coauthors: K. Kreuze, S. Langsam).

"Can this Merger be Saved?," Journal of Corporate Accounting and Finance, Vol. 11, No. 2, (January 2000), pp. 17-24 (coauthors: J. Kreuze, S. Langsam).

"Blue Ribbon Panel Reports: How You Must Improve Your Audit Committee," Journal of Corporate Accounting and Finance, Vol. 11, No. 1, (October 1999), pp. 115-125 (coauthors: J. Kreuze, S. Langsam).

"Converting Traditional Pension Plans to Cash Balance Plans: Should You Do It?," Journal of Corporate Accounting and Finance, Vol. 11, No. 1, (October 1999), pp. 35-45 (coauthors: J. Kreuze, S. Langsam).

"Accounting for the Impairment of Long-Lived Assets: A Review and Update," Journal of Corporate Accounting and Finance, (April 1999), pp. 89-99 (coauthors: J Kreuze, S Langsam).

"Excessive CEO Compensation: Do "Socially Responsible" Firms Buck the Trend?," Journal of Corporate Accounting and Finance, Vol. 10, No. 1, (October 1998), pp. 141-152 (coauthors: J. Kreuze, S. Langsam).

"Modifications of Debt Instruments as Taxable Exchanges," TAXES --The Tax Magazine, (July 1997), pp. 369-376 (coauthors: L. Bravenec).

Learning and Pedagogical Research

"Enterprise Information Infrastructure," Enterprise Information Infrastructure: Pearson Publishing, 1999.

Presentations and Proceedings

Discipline-based Scholarship

"An Industry Comparison of CEO-Worker Wage Ratios," presented at the AAA Southwest Regional Meeting, Dallas, TX, March 2010 (coauthors: Gia Chevis).

"Detecting the effect of taxes on investors' portfolio decisions: Evidence from selling activity following earnings announcements," presented at the Annual Meeting of the American Accounting Association, 2001 (coauthors: J. Seida).