CHAIR, SCHOOL OF ACCOUNTING & TAXATION
PROFESSOR OF ACCOUNTING
OFFICE: WB 259
James Hansen joined the Weber State University faculty in fall 2013 and currently serves as a professor and the chair of the School of Accounting & Taxation in the Goddard School of Business & Economics. He started his service as department chair in 2019 after spending the 2018-2019 academic year as the Academic Fellow in the Office of the Chief Accountant at the Securities and Exchange Commission
He received his BS and MAcc degrees in accounting from Brigham Young University and his PhD in accounting from the University of Georgia Terry College of Business. He teaches Financial Statement Analysis, along with Introductory and Advanced Auditing in the GSBE Undergraduate Accounting and Master of Accounting programs. Hansen’s research focuses on audit quality and detection of earnings management. His research has been published in Auditing: A Journal of Practice and Theory, Current Issues in Auditing, Journal of Accounting Literature, Journal of Accounting and Public Policy, Journal of Portfolio Management, and The CPA Journal.
Ph.D., Accounting - University of Georgia Terry College of Business, 2004
CPA - New Mexico
MS, Master of Accounting - Brigham Young University, 1999
BS, Accounting - Brigham Young University, 1999
Enjoy spending time with family (wife Doris, seven daughters – Ellie, Abigail, Lilyanne, Ginevieve, Sophie, Cosette, Vivienne, and son – Howard), cycling, leisure reading, journal writing, church service, gardening, basketball, Boy Scouts of America (Eagle Scout), and ranching (inactive-my father sold the cows).
PUBLICATIONS & PRESENTATIONS
- “Target Shooting: Review of Earnings Management around Earnings Benchmarks”, with Ahsan Habib (Auckland University of Technology). Journal of Accounting Literature, Vol. 27, p. 25-70, 2008.
- “Entity-level controls: The internal auditor’s assessment of management tone at the top”, with Nate Stephens (Utah State University) and David Wood (Brigham Young University). Current Issues in Auditing, Vol. 3, No. 1, p. 1-13, 2009.
- “The Effect of Alternative Goals on Earnings Management Studies: An Earnings Benchmark Examination”. Journal of Accounting and Public Policy, Vol. 29, No. 5, p. 459-480, 2010.
- “Where were the Auditors? Using AAERs in Introductory or Advanced Auditing Courses”. Journal of Accounting Education, Vol. 28, No. 2, p. 114-127, 2010.
- “Do You Know What’s in Your Benchmark” with Steven Crawford (Rice University) and Richard Price III (Utah State University). Journal of Portfolio Management, Vol. 39, No. 3, p. 136-147, 2013.
- “A Rotational Model for Internal Auditors, Academic Findings on its Costs and Benefits” with Matthew Starliper (University of Massachusetts-Amherst) and David Wood (Brigham Young University). The CPA Journal, Vol. 83, No. 10, p. 12-13, 2013
- “Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002”, with John Campbell (University of Georgia), Chad Simon (Utah State University) and Jason Smith (University of Nevada, Las Vegas). Auditing: A Journal of Practice and Theory, Vol. 34, No.2, p. 91-120, 2015
- “Introductory Audit Homework Handouts: A Bridge from Class to Auditors’ Professional Responsibilities”, Current Issues in Auditing, Vol. 11, No. 2, p. I1-I21, 2017.
- “Accounting Conservatism: A Life Cycle Perspective”, with Keejae Hong (University of North Carolina at Charlotte) and Sang-Hyun Park (Augusta University). Advances in Accounting, Vol. 40, p. 76-88, 2018.
- “All natural versus Organic: Are the Labels Equivalent in Consumers’ Minds”, with Clinton Amos (Weber State University) and Skyler King (Weber State University). Vol. 36, No. 4, p. 516-526, 2019.
- “Does the Timing of Auditor Changes Affect Audit Quality? Evidence from the Initial Year of the Audit Engagement”, with Cory Cassell (University of Arkansas), Linda Myers (University of Tennessee), and Timothy Seidel (Brigham Young University). Journal of Accounting, Auditing and Finance. Vol 35, No. 2, p. 263-289, 2020.
- “Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior”, with Ling Lisic (Virginia Tech University), Tim Seidel (Brigham Young University), and Mike Wilkins (University of Kansas). The Accounting Review, Vol. 96, No. 4, p. 289-314, 2021.
- “How has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research”, with Steven Glover (Brigham Young University) and Timothy Seidel (Brigham Young University). Auditing: A Journal of Practice and Theory, Vol. 41, No. 1, p. 143-173, 2022.
- “Judicial Hellholes: Is State-level Legal Risk Reflected in Audit Fee Pricing?”, with Susan Murray (Augusta University), Sang-Hyun Park (Augusta University), and Nari Shin (Seoul University). Forthcoming, Managerial Auditing.
- 2022 – European Accounting Association (EAA) Annual Congress (Scheduled)
- 2021 – EAA Annual Congress (Virtual)
- 2019 - Weber State University, Brigham Young University Accounting Research Symposium
- 2018 - University of Hertfordshire Europe Week, European Accounting Association Annual Congress, IE University, AAA Annual Meeting
- 2017 – University of Hertfordshire Europe Week, Brigham Young University Accounting Research Symposium
- 2015 – AAA Annual Meeting, AAA Audit Midyear Meeting, Utah State University, Idaho State University
- 2014 – Brigham Young University Accounting Research Symposium, University of North Carolina-Charlotte
- 2013 – AAA Southwest Regional Meeting, Brigham Young University Accounting Research Symposium, Weber State University.
- 2012 – AAA Audit Midyear Meeting
- 2011 – AAA Annual Meeting, Texas Tech University
- 2010 – University of New Mexico, Eastern Washington University, AAA Western Regional Meeting
- 2009 – Oregon State University, Penn State Great Valley, St. Joseph’s University, San Diego State University, Saint Xavier University
- 2008 – Montana State University, St. John’s University, Seoul National University
- 2007 – University of Illinois at Chicago, Utah State University
- 2005 – Brigham Young University Accounting Research Symposium
- 2004 – AAA Annual Meeting, Auburn University, Brigham Young University Accounting Research Symposium, University of Illinois at Chicago, University of Missouri at St. Louis, University of Texas at Dallas