Directory

Directory

David Hurtt, PhD

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

Office Hours

WF 1:45-3:45

Consulting

  • Tax Consulting and Preparation, (August 15, 2005 - Present)

Licensures and Certifications

  • Chartered Global Management Accountant Credential, AICPA (July 31, 2013 - Present)
  • 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

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: Jason MacGregor, Alan Blankley).

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

"Evaluating the Relationship Between Abnormal Audit Fees on Future Restatements," Current Issues in Auditing, Vol. 7, No. 1, (January 2013), pp. P15-P21 (coauthors: Jason MacGregor, Alan Blankley).

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

"An Empirical Examination of Pension Rate Estimates: A Benchmark Approach," Journal of Applied Business Research, Vol. 26, No. 2, (March 2010), pp. 1-22 (coauthors: Alan Blankley, Cottel Phillip).

Applied or Integration/Application Scholarship

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

"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.

Basic or Discovery Scholarship

"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.

Applied or Integration/Application Scholarship

"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).

Basic or Discovery Scholarship

"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).

Applied or Integration/Application Scholarship

"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).

Basic or Discovery Scholarship

"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).

Applied or Integration/Application Scholarship

"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).

Basic or Discovery Scholarship

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

Applied or Integration/Application Scholarship

"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).

Teaching and Learning Scholarship

"Enterprise Information Infrastructure," , 1999.

Applied or Integration/Application Scholarship

"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).

Presentations and Proceedings

"The Relationship between SEC Comment Letters and Subsequent Auditor Change," presented at the AAA Auditing Midyear Meeting, San Antonio, TX, January 2014 (coauthors: Jane Baldwin, Jason MacGregor).

"Do Holding Period Tax Incentives affect Earnings-Release Period Market Activity? Evidence from IPOs," presented at the Former Doctoral Students Accounting Research Conference, College Station, TX, April 2013 (coauthors: Jim Seida).

"The Relationship between SEC Comment Letters and Subsequent Auditor Change," presented at the Workshop, Charlotte, NC, February 2013 (coauthors: Jason MacGregor, Jane Baldwin).

"The Relationship between Segment-Level Manipulations and Audit Fees," presented at the Auditing Section Midyear Meeting, New Orleans, LA, January 2013 (coauthors: Jason MacGregor, Bradley Lail).

Basic or Discovery Scholarship

"Holding Period Tax Incentives and Earnings-Release Period Market Activity-IPO Sample," presented at the Research Design on Causal Inference, Chicago, Illinois, August 2012 (coauthors: James Seida).

"Relationship between Audit Lag and Restatements," presented at the 2012 Auditing Section Midyear Conference, Savannah, Georgia, January 2012 (coauthors: Jason MacGregor, Alan Blankley).

"Audit Fees, Audit Lag and Auditor Provided Tax Services," presented at the University of Texas at San Antonio Workshop Series, San Antonio, November 2011 (coauthors: Jason MacGregor, Alan Blankley).

"Audit Fees, Audit Lag and Auditor Provided Tax Services," presented at the Baylor University Accounting Research Workshop, Waco, October 2011 (coauthors: Jason MacGregor, Alan Blankley).

"A Note on Fairness in CEO Compensation and Industry-Specific Wage Ratios," presented at the Texas A&M Former Students' Research Conference, College Station, TX, April 2011 (coauthors: Gia Chevis).

Basic or Discovery Scholarship

"A Note on Fairness in CEO Compensation and Industry-Specific Wage Ratios," presented at the , The University of Texas at San Antonio, February 2011 (coauthors: Gia Chevis).

"The Longitudinal Relationship Between Audit Fees and Restatements," presented at the Midwestern Region Annual Meeting, Chicago, Illinois, October 2010 (coauthors: Jason MacGregor, Blankley Alan).

"The Longitudinal Relationship Between Audit Fees and Restatements," presented at the SEC Financial Reporting Conference, Irvine, CA, September 2010 (coauthors: Jason MacGregor, Alan I Blankley).

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