Jason MacGregor

Associate Professor - Accounting & Business Law

Contact Information

Campus Phone:  (254) 710-3274
Fax:  (254) 710-1067
Mailing Address:  One Bear Place #98002
Waco, TX  76798-8002
Office Location:  Foster Business and Innovation 110.39

Office Hours

M-R 9:00-10:30

Work Experience

  • Roderick Holmes Chair of Accountancy, Baylor University (August 1, 2015 - Present)
  • Associate Professor, Baylor University (August 1, 2014 - Present)
  • Assistant Professor, Baylor University (August 1, 2007 - July 31, 2014)

Awards and Honors

  • Light of the World, Phi Kappa Chi Fraternity (April 6, 2016)
  • Brent Clum Outstanding Research Award, Baylor University (April 1, 2015)
  • Dr. Richard Couey Award for Excellence, Phi Kappa Chi Fraternity (April 12, 2011)
  • Light of the World, Phi Kappa Chi Fraternity (April 2010)

Professional Memberships

  • American Accounting Association


Dr. Jason E. MacGregor : AssociateProfessor of Accounting, came to the Baylor faculty after completing his PhD in Accounting from the University of Florida in Gainesville, Florida. He also obtained his Bachelor of Commerce from the University of Windsor in Windsor, Ontario, Canada.

After finishing his undergraduate degree, MacGregor worked for the University of Windsor as a student advocate for one year.

MacGregor’s research has primarily focused on understanding the modern auditing environment. His dissertation explores how audit committee incentives can influence reported earnings. Other research projects include the influence of governance on audit fees and non-audit fees, the history of accounting, and the influence of corporate governance on managerial tax aggressiveness. In the future, he hopes to broaden his interests to include a number of inter-disciplinary issues.

He is an avid fan of most sports, but in particular college football. He enjoys the satirical humor of Steven Colbert and the dramatic genius of Paul Gross. As a reformed theologian, he is voracious reader of anything by Piper, Boice, MacArthur or Spurgeon. His happiest moment every day is coming home to his loving wife, Kelly, and his boys Alistair and Callum.


Basic or Discovery Scholarship

"Dishonesty and hypocrisy in service academy honor systems," Research in Higher Education Journal, Vol. 31, No. 2, (March 2017), pp. 19 (coauthors: Meredith Ortiz, James Oraker, Frederick Malmstrom).

Applied or Integration/Application Scholarship

"Making the right calls," Strategic Finance, Vol. 97, No. 10, (April 2016), pp. 32-39 (coauthors: Marty Stuebs, Charles W. Stanley).

Basic or Discovery Scholarship

"Are Lengthy Audit Report Lags a Warning Signal?," Current Issues in Auditing, Vol. 9, No. 2, (December 2015), pp. 19-21 (coauthors: Alan Blankley, David Hurtt).

"Virtuous Professionalism in Accountants to Avoid Fraud and to Restore Financial Reporting," Journal of Business Ethics, Vol. 140, No. 4, (October 2015), pp. 687-704 (coauthors: Marty Stuebs, Bradley Lail, James Marcum).

Applied or Integration/Application Scholarship

"Improving Church Finances One Inch at a Time," (August 2015).

Basic or Discovery Scholarship

"The Influence of Regulatory Approach on Tone at the Top," Journal of Business Ethics, Vol. 126, (January 2015), pp. 25-37 (coauthors: Bradley Lail, Marty Stuebs, Timothy Thomasson).

Teaching and Learning Scholarship

"Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures," Accounting Perspectives, Vol. 13, No. 4, (November 2014), pp. 309-324 (coauthors: Marty Stuebs).

Basic or Discovery Scholarship

"The Relationship Between Audit Lag and Restatements," Auditing: A Journal of Practice & Theory, Vol. 33, No. 2, (May 2014), pp. 27-57 (coauthors: American Accounting Association, David Hurtt, Alan Blankley).

Applied or Integration/Application Scholarship

"Creating an Effective Whistleblowing Environment," Strategic Finance, Vol. 96, No. 3, (March 2014), pp. 34-40 (coauthors: Marty Stuebs, Michael A. Robinson).

Basic or Discovery Scholarship

"The Academic Accounting Profession and the Pathways Commission: Two helpful analogs from the National Football League," Research on Professional Responsibility and Ethics in Accounting, Vol. 18, (2014), pp. 197-218 (coauthors: Brett Wilkinson, Marty Stuebs).

"The Silent Samaritan Syndrome: Why the whistle remains unblown," Journal of Business Ethics, Vol. 120, No. 2, (2014), pp. 149-164 (coauthors: Marty Stuebs).

"The Relationship Between Segment-Level Manipulations And Audit Fees," Journal of Applied Business Research, Vol. 29, No. 4, (July 2013), pp. 1243-1260 (coauthors: David Hurtt, Bradley Lail).

"Evaluating the Relationship Between Abnormal Audit Fees on Future Restatements," Current Issues in Auditing, Vol. 7, No. 1, (January 2013), pp. 15-21 (coauthors: David Hurtt, Alan Blankley).

"Audit Committee Equity Holdings, the Risk of Reporting Problems, and the Achievement of Earnings Thresholds," Journal of Accounting and Public Policy, Vol. 31, No. 5, (December 2012), pp. 471–491.

Teaching and Learning Scholarship

"To cheat or not to cheat: Rationalizing academic impropriety," Accounting Education: an international journal, Vol. 21, No. 3, (June 2012), pp. 265-287 (coauthors: Marty Stuebs).

Basic or Discovery Scholarship

"Abnormal Audit Fees and Restatements," Auditing: A Journal of Practice & Theory, Vol. 31, No. 1, (February 2012), pp. 79-96 (coauthors: Chris Hogan, Alan Blankley, David Hurtt).

"The effect of economic patriotism on attitudes toward taxation.," Advances in Taxation, Vol. 20, (2012), pp. 159-180 (coauthors: Brett Wilkinson).

Applied or Integration/Application Scholarship

"The First Time Homebuyer Credit: Round Three," Today's CPA, Vol. 37, No. 4, (January 2010), pp. 36-37 (coauthors: Brett Wilkinson).

"The Revised First-time Homebuyer Tax Credit: Opportunities and Pitfalls," Today's CPA, Vol. 37, No. 3, (November 2009), pp. 38-41 (coauthors: Brett Wilkinson, Kate Wilkinson).

"Estimating the Value of the First-time Homebuyer," Today's CPA, Vol. 36, No. 4, (January 2009), pp. 38-42 (coauthors: Brett Wilkinson, Kate Wilkinson).

Presentations and Proceedings

Basic or Discovery Scholarship

"The Relationship between SEC Comment Letters and Subsequent Auditor Change," presented at the The 6th Workshop on Audit Quality, Florence, Italy, September 2016 (coauthors: David Hurtt, Jane Baldwin).

"Modeling Hypocrisy and Dishonesty in Service Academy Honor System. Implications for a Corporate Model," presented at the Psychonomic Society Annual Meeting, Chicago, IL, November 2015 (coauthors: Meredith Ortiz, James Oraker, Fredrick Malmstrom).

Basic or Discovery Scholarship

"An Exploration of the Choice to Voluntarily Comply with SOX Section 404(b)," presented at the EARNet 2015 Conference, The University of Lausanne, September 2015 (coauthors: David Hurtt, Alan Blankley).

"An Exploration of the Choice to Voluntarily Comply with SOX Section 404(b)," presented at the Auditing Section Midyear Conference, Miami, Florida, January 2015 (coauthors: David Hurtt, Alan Blankley).
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