Dave Hurtt
Professor - Accounting and Business Law
Contact Information
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Email:
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David_Hurtt@baylor.edu
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Fax:
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(254) 710-1067
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Mailing Address:
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One Bear Place #98002
Waco, TX 76706
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Office Location:
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Paul L. Foster Campus for Business and Innovation Accounting.110.40
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Office Hours
By appointment.
Educational Background
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PHD - Accounting, Texas A&M University College Station
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MS - Taxation, Golden Gate University
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BS - Accounting, California State University Long Beach
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BA - Economics, California State University Long Beach
Work Experience
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Professor, Baylor University (2017 - Present)
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Associate Professor, Baylor University (2005 - 2017)
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Associate Professor, Western Michigan University (2001 - 2005)
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Assistant Professor, Western Michigan University (1997 - 2001)
Consulting
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Tax Consulting and Preparation, (August 15, 2005 - Present)
Awards and Honors
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Light your World 2024, Phi Kappa Chi (April 29, 2024)
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Light Your World Banquet - Nominee, Phi Kappa Chi (April 25, 2018)
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Selected as "Most Influential Professor" by Hunter Wims, Beta Gamma Sigma (April 25, 2018)
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Selected as "Most Influential Professor" by Logan Poteet, Beta Gamma Sigma (April 25, 2018)
Licensures and Certifications
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Chartered Global Management Accountant Credential, AICPA (July 31, 2013 - Present)
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Certified Public Accountant, State of California (May 1986 - Present)
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Certified Management Accountant, Institute of Management Accountants (April 1985 - Present)
Professional Memberships
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American Accounting Association (July 2005 - Present)
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American Institute of CPAs (July 2005 - Present)
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Institute of Management Accountants (July 2005 - Present)
Publications
Basic or Discovery Scholarship
"An Exploration of the Choice to Voluntarily Comply with SOX Section 404(b),"
Managerial Auditing Journal, Vol. 35, No. 1, (January 2020) (coauthors: Jason MacGregor, Alan Blankley).
"Are Lengthy Audit Report Lags a Warning Signal?,"
Current Issues in Auditing, Vol. 9, No. 2, (December 2015), pp. 19-21 (coauthors: Alan Blankley, Jason MacGregor).
"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, 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. 15-21 (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: Chris Hogan, 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: David L. Senteney, 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 (coauthors: Marie S Force).
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 (coauthors: Judy Lane).
Applied or Integration/Application Scholarship
"Displaying the Funding Status of Postretirement Plans,"
CPA Journal, The, 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?,"
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,"
Accounting Review, The, 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