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DAVID A. WOOD

Brigham Young University

January 2024

518 Tanner Building

School of Accountancy

Marriott School of Business

Brigham Young University

Provo, Utah 84062

Business Phone: (801) 422-8642

Cell Phone: (801) 473-5329

Email: [email protected]

Website: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44

ACADEMIC EMPLOYMENT

Glenn D. Ardis Professor, Brigham Young University, (August 2021 – Present)

Full Professor, Brigham Young University (August 2020 – August 2021)

Andersen Fellow, Brigham Young University (July 2016 – August 2021)

Associate Professor, Brigham Young University (August 2015 – August 2020)

Glenn D. Ardis Fellow, Brigham Young University (March 2015 – July 2016)

Assistant Professor, Brigham Young University (August 2009 – August 2015)

Visiting Instructor, Brigham Young University (August 2008 – August 2009)

Associate Instructor, Indiana University (August 2006 – May 2007)

Instructor, Brigham Young University – Salt Lake Center (April – June 2005)

EDUCATION

Indiana University, Ph.D. in Accounting, Minor: Psychology (2009)

Indiana University, Masters of Business in Accounting (2008)

Brigham Young University, Master of Accountancy (2005)

Brigham Young University, Bachelor of Science, Magna Cum Laude, Emphasis Accounting

(2005)

SCHOLARLY INVENTIONS AND CREATIONS

Co-developer of the http://byuaccounting.net website

 Principal author of the BYU Ph.D. Prep Wiki. Website presents content and

videos about preparing to earn a Ph.D.

 Co-developer of Accounting Research Rankings. Website ranks accounting

programs, Ph.D. programs, and individual accounting scholars by research

topic area and methodology.

 Co-developer of Promotion Benchmarking Website. Website provides

promotion benchmarking data for accounting faculty.

 As of January 1, 2024, the websites had received over 1 million unique

visitors with total page views of more than 7 million.

Co-developer of the https://www.techhub.training/ website

 As of January 1, 2024 the website had more than 1,000 registered users from

almost 150 unique institutions. The registered users had made more than

4,300 posts. In total, the website has received over 6,000 unique visitors with

total page views of nearly 12,000.

Co-developer of Process Mining for Audit Professionals Badge by Celonis (see

https://academy.celonis.com/learn/learning-path/process-mining-for-audit-professionals).

 Awarded the Celonis Curriculum Co-Creation of the Year Award (2021)

 In the first 22 months, 1,532 learners achieved the badge

Co-developer of the “Bot Evaluation Framework.” Framework is designed to help

auditors evaluate and prioritize RPA bot development projects. See

https://doi.org/10.1111/1911-3846.12723.

Co-developer of the following tools:

 Process Mining Event Log Generator (PMELG) tool for the revenue cycle.

Tool generates process mining datasets for the order-to-cash cycle. (available

on the EY ARC website for download)

 The SQL Grader bot. Bot automates the grading of SQL queries

 The AlteryxEval Tool. Workflow automates the grading of Alteryx workflows

(available on the EY ARC website for download)

 The Participation and Attendance Tracking Tool (PATT). Tool tracks

participation and attendance.

EYARC (Ernst & Young Academic Resource Center) Cases

 Part of team that developed an Analytics Mindset, Innovation Mindset, and

Ethics Mindset that were adopted as required mindsets for all EY employees

worldwide.

 As of January 2019, these case materials are used by 2,750 faculty at 780

institutions in 34 countries.

Principal Co-Author

 Classroom case (2023): “Artificial Intelligence: Taxing Questions, AI-

Powered Answers”

 Classroom case (2023): “Artificial Intelligence: Prompt Engineering”

 Classroom case (2023): “DataSnipper: Byte Me Consultants”

 Classroom case (2023): “DataSnipper: Needles Inc.”

 Classroom case (2023): “Cybersecurity: Escape from the Digital Dungeon”

 Classroom case (2023): “Cybersecurity: Login Analysis”

 Classroom case (2023): “Oh Canada: Case 1: Data normalization”

 Classroom case (2023): “Oh Canada: Case 2: Basic SQL”

 Classroom case (2023): “Oh Canada: Case 3: Auditing SQL”

 Classroom case (2023): “Oh Canada: Case 4: Managerial SQL”

 Classroom Case (2022): “Tax Technologist”

 Classroom case (2022): “Cybersecurity: Blue Yarrow Unicorns”

 Classroom case (2022): “Cybersecurity: Liberty Data Systems Case”

 Classroom case (2022): “RegEx Easy Case”

 Classroom case (2021): “RPA: Travel Expense Audit Case”

 Classroom case (2021): “Cybersecurity Audit of Enron Emails”

 Classroom case (2021): “Ethics Mindset: Introduction to the Ethics Mindset

Framework”

 Classroom case (2021): “Ethics Mindset: Ethics in the Learning Environment”

 Classroom case (2021): “Ethics Mindset: Inspire Yourself and Others”

 Classroom case (2021): “Ethics Mindset: Sharing Data and Information”

 Classroom case (2021): “Ethics Mindset: The Slippery Slope”

 Classroom case (2021): “Fairview Inc. Employee Assignment Method”

 Classroom case (2021): “Fairview Inc. Travel Expense Audit”

 Classroom case (2021): “Fairview Inc. Reimbursement Calculation Method”

 Classroom case (2021): “Fairview Inc. Extract, Transform, and Load (ETL)”

 Classroom case (2020): “Process Mining: Introduction Case”

 Classroom case (2020): “Process Mining: Document the Process Case”

 Classroom case (2020): “Process Mining: Build the Dataset Case”

 Classroom case (2020): “Process Mining: Build a Dashboard Case”

 Classroom case (2020): “Process Mining: Analyze the Process Case 1”

 Classroom case (2020): “Process Mining: Analyze the Process Case 2”

 Classroom case (2019): “ETL Overview Case”

 Classroom case (2019): “ETL Case 1: Identifying Data Problems Case”

 Classroom case (2019): “ETL Case 2: Text Extractions and Unique

Identifiers”

 Classroom case (2019): “ETL Case 3: Advanced Text Extractions and Unique

Identifiers”

 Classroom case (2019): “ETL Case 4: Joining Data”

 Classroom case (2019): “ETL Case 5: Using VBA to transform Data”

 Classroom case (2019): “Robotic Process Automation – Billing Case”

 Classroom case (2019): “Robotic Process Automation – Tax Form Preparation

Case”

 Classroom case (2019): “Robotic Process Automation – Sales Reporting

Case”

 Classroom case (2019): “Robotic Process Automation – Bot-A-Thon Case”

 Classroom case (2019): “Robotic Process Automation – Audit Sample

Selection Case”

 Classroom case (2018): “Where’s da Beef?”

 Classroom case (2018): “Bryan’s Amazing Animals”

 Classroom case (2018): “Trina’s Trinkets”

 Classroom case (2017): “Analytics Mindset: Tech Explorer”

 Classroom case (2017): “Analytics Mindset: Integrate Co”

 Classroom case (2017): “Analytics Mindset: Timp Health”

 Classroom case (2017): “Analytics Mindset: Viz-a-thon”

 Classroom case (2016): “Analytics Mindset: Gamification”

 Classroom case (2016): “Analytics Mindset: P-card”

 Classroom case (2016): “Analytics Mindset: Implementing the DuPont

method”

Consulting Co-author

 Classroom mini case (2023): “Apollo Investments”

 Classroom mini case (2023): “BW Fishing”

 Classroom mini case (2023): “Big Deals”

 Classroom mini case (2023): “TechWear”

 Classroom mini case (2023): “Where’s da Beef”

 Classroom mini case (2023): “Bank Investment”

 Classroom mini case (2023): “Missing 4”

 Classroom mini case (2023): “DuPont”

 Classroom case (2023): “EDGAR Explorer”

 Classroom case (2023): “ETL in R”

 Short StorEY Videos (2023): “A Tale of Two Students”

 Short StorEY Videos (2023): “Make it or Break It”

 Short StorEY Videos (2023): “Measures that Matter”

 Short StorEY Videos (2023): “ESG and Me”

 Classroom case (2022): “EDGAR Explorer”

 Classroom case (2022): “Alternative Data”

 Classroom case (2021): “The 360”

 Classroom case (2021): “Ethics Mindset: Social Media”

 Classroom case (2019): “Analytics Mindset: ETL with Alteryx – Joining data”

 Classroom case (2019): “Analytics Mindset: ETL with Alteryx – Advanced text

extraction and unique identifiers”

 Classroom case (2019): “Analytics Mindset: ETL with Alteryx – Text extraction

and unique identifiers”

 Classroom case (2019): “Analytics Mindset: ETL with Alteryx – Identifying data

problems”

 Classroom case (2019): “Bank Investment Portfolios”

 Classroom case (2019): “Robotic Process Automation – Overview Case”

 Classroom case (2017): “Analytics Mindset: Performing DuPont Analysis

using R”

 Classroom case (2017): “Analytics Mindset: Peach State University Hotel”

 Classroom case (2016): “Analytics Mindset: TechWear”

 Student reading (2016): “Introduction to the Analytics Mindset: Competency

Framework”

REFEREED PUBLICATIONS

Baaske, B., M. Eulerich, and D. A. Wood. 2024. Improving audit quality with data

analytic visualizations: The importance of spatial abilities and feedback in

anomaly identification. Accounting Horizons, Forthcoming.

Cheng, X., R. Dunn, T. Holt, K. Inger, J. G. Jenkins, J. Jones, J. Long, T. Loraas, M.

Mathis, J. Stanley, and D. A. Wood. 2024. Artificial intelligence’s capabilities,

limitations, and impact on accounting education: Investigating ChatGPT’s

performance on educational accounting cases. Issues in Accounting Education,

Forthcoming. DOI: 10.2308/ISSUES-2023-032.

Emett, S. A., M. Eulerich, S. L. Summers, K. Lovejoy, and D. A. Wood. 2024. Bridging

the digital skills gap in accounting: The process mining audit professional

curriculum and badge. Accounting Horizons, Forthcoming. DOI:

10.2308/HORIZONS-2022-131.

Eulerich, M., B. Filgge, V. L. Kasper, and D. A. Wood. 2023. Patience is key: The time it

takes to see benefits from continuous auditing. Accounting Horizons,

Forthcoming.

Eulerich, M., N. Waddoups, M. Wagener, and D. A. Wood. 2024. The dark side of

robotic process automation. Accounting Horizons, 38 (1): Forthcoming. DOI:

10.2308/HORIZONS-2022-019.

Burton, F. G., W. G. Heninger, S. L. Summers, and D. A. Wood. 2023. Perceptions of

accounting academics on the review and publication process: An update and

commentary. Issues in Accounting Education, Forthcoming. DOI:

10.2308/ISSUES-2021-085.

Eulerich, M., A. Masli, J. Pickerd, and D. A. Wood. 2023. The impact of audit

technology on audit outcomes: Technology-based audit techniques’ impact on

internal auditing. Contemporary Accounting Research, 40 (2): 981-1012. DOI:

10.1111/1911-3846.12847.

Hawkins, S. R., S. L. Summers, and D. A. Wood. 2023. The development of the Process

Mining Event Log Generator (PMELG) tool. Accounting Horizons, 37 (4): 85-95.

DOI: 10.2308/HORIZONS-2022-153.

 Available on the EY ARC website for download

Lunt, B. M., K. Summers, and D. A. Wood. 2023. Improving psychological well-being of

young adults by conducting family history research at a religious university. The

Journal of Genealogy and Family History, 6 (1): 66-73. DOI:

10.24240/23992964.2023.1234541.

Wood, D. A., M. Achhpilia, M. T., Adams, (and 324 others) et al. 2023. The ChatGPT

artificial intelligence chatbot: How well does it answer accounting assessment

questions? Issues in Accounting Education, 38 (4): 81-108. DOI:

10.2308/ISSUES-2023-013.

Burton, F. G., W. G. Heninger, S. L. Summers, and D. A. Wood. 2022. Accounting

academics perceptions of 12 research journals. Issues in Accounting Education,

37 (3): 1-19. DOI: 10.2308/ISSUES-2021-038.

Burton, F. G., S. L. Summers, T. J. Wilks, and D. A. Wood. 2022. Relevance of

accounting research (ROAR) scores: Ratings of abstracts by accounting

professionals. Accounting Horizons, 36 (2): 7-18. DOI: 10.2308/HORIZONS-

2020-147.

Carmack, R. F., S. R. Moehrle, J. Moon, and D. A. Wood. 2022. Publication

benchmarking data based on faculty promoted at institutions ranked 200+. Issues

in Accounting Education, 37 (2): 15-26. DOI: 10.2308/ISSUES-2021-037.

Cooper, L. A., D. K. Holderness, T. Sorensen, and D. A. Wood. 2022. Perceptions of

robotic process automation in Big 4 public accounting firms: Do firm leaders and

lower-level employees agree? Journal of Emerging Technologies in Accounting,

19 (1): 33-51. DOI: 10.2308/JETA-2020-085.

Ege, M. S., T. A. Seidel, M. Sterin, and D. A. Wood. 2022. The influence of

management’s internal audit experience on earnings management. Contemporary

Accounting Research, 39 (3): 1,834-1,870. DOI: 10.1111/1911-3846.12770.

Eulerich, M., J. Pawlowski, N. J. Waddoups, and D. A. Wood. 2022. A framework for

using robotic process automation for audit tasks. Contemporary Accounting

Research, 39 (1): 691-720. DOI: 10.1111/1911-3846.12723.

Eulerich, M., M. Wagener, and D. A. Wood. 2022. Evidence on internal audit

effectiveness from transitioning to remote audits because of COVID-19. Journal

of Information Systems, 36 (3): 219-234. DOI: 10.2308/ISYS-2021-021.

Harrast, S. A., and D. A. Wood. 2022. The status of robotic process automation. In E.

Strauss and M. Quinn, M. (Eds.), The Routledge Handbook of Accounting

Information Systems (2

ed. Vol pp 269-284). London: Routledge. DOI:

10.4324/9781003132943.

Moon, J. S., S. L. Summers, N. J. Waddoups, and D. A. Wood. 2022. Publication

benchmarking data based on faculty promoted at the top 200 worldwide

accounting research institutions. Accounting Horizons, 36 (3): 171-188. DOI:

10.2308/HORIZONS-2021-023.

Pickard, M. D., and D. A. Wood. 2022. Scaling the future of collecting internal audit

interview evidence. ISACA Journal, 6 (2): 19-22.

Wood, J. C., and D. A. Wood. 2022. Narwhal Puzzle. Scroll Saw Woodworking & Crafts,

87: 60-62.

Burton, F. G., S. L. Summers, T. J. Wilks, and D. A. Wood. 2021. Do we matter? The

attention policy makers, academics, and the general public give to accounting

research. Issues in Accounting Education, 36 (1): 1-22. DOI: 10.2308/ISSUES-

2020-017

* Awarded the 2022 Issues in Accounting Education best paper award

Christ, M. H., S. A. Emett, S. L. Summers, and D. A. Wood. 2021. Prepare for takeoff:

Improving audit efficiency and effectiveness with drone-enabled inventory audit

procedures. Review of Accounting Studies, 26: 1323-1343. DOI: 10.1007/s11142-

020-09574-5.

Christ, M. H., M. Eulerich, R. Krane, and D. A. Wood. 2021. New frontiers for internal

audit research. Accounting Perspectives, 20 (4): 449-475. DOI: 10.1111/1911-

3838.12272.

Eulerich, M., J. Kremin, K. K. Saunders, and D. A. Wood. 2021. Internal audit stigma

awareness and internal audit outcomes. Corporate Ownership and Control,19 (1):

257-271. DOI: 10.22495/cocv19i1siart4.

Eulerich, M., J. Pawlowski, N. J. Waddoups, and D. A. Wood. 2021. Ein rahmenwerk zur

nutzung von robotic process automation in der revision. Zeitschrift für Interne

Revision, 6 (21): 285-289. DOI: 10.37307/j.1868-7814.2021.06.07.

Mecham, N., M. F. Lewis-Western, and D. A. Wood. 2021. The effects of pornography

on unethical behavior in business. Journal of Business Ethics, 168: 37-54. DOI:

10.1007/s10551-019-04230-8.

Spilker, B. C., B. W. Stewart, and D. A. Wood. 2021. Implicit attitudes and U.S. tax

professionals’ reliance on offshore tax preparer’s recommendations. Accounting

Horizons, 35 (1): 185-203.

Wood, J. C., and D. A. Wood. 2021. Simple crab puzzle. Scroll Saw Woodworking &

Crafts, 83. 68-69.

Carcello, J. V., M. Eulerich, A. Masli, and D. A. Wood. 2020. Are internal audits

associated with reductions in perceived risk? Auditing: A Journal of Practice and

Theory, 39 (3): 55-73. DOI: 10.2308/ajpt-19-036.

Jiang, L., W. F. Messier, and D. A. Wood. 2020. The association between internal audit

consulting services and firm operating performance. Auditing: A Journal of

Practice and Theory, 39 (1): 101-124. DOI: 10.2308/ajpt-52565.

Moon, J., and D. A. Wood. 2020. Research initiatives in accounting education: Research

relevance and research productivity. Issues in Accounting Education, 35 (4): 111-

124. DOI: 10.2308/ISSUES-2020-012.

Pickard, M. D., R. Schuetzler, J. Valacich, and D. A. Wood. 2020. Innovative accounting

interviewing: A comparison of real and virtual accounting interviewers. The

Accounting Review, 95 (6): 339–366. DOI: 10.2308/tar-2017-0235.

* AIS midyear meeting best paper award (2018)

Allen, D., F. G. Burton, S. S. Smith, and D. A. Wood. 2019. Shadow IT use, outcome

effects, and subjective performance evaluation. Journal of Strategic Innovation

and Sustainability, 14 (3): 29-42. DOI: 10.33423/jsis.v14i3.2104.

Allen, D., W. G. Heninger, S. L. Summers, and D. A. Wood. 2019. The effects of

different types of internal controls on self-control. Journal of Strategic Innovation

and Sustainability, 14 (6): 10-24. DOI: 10.33423/jsis.v14i6.2605.

Barrick, J. A., N. W. Mecham, S. L. Summers, and D. A. Wood. 2019. Ranking

accounting journals by topical area and methodology. Journal of Information

Systems, 33 (2): 1-22. DOI: 10.2308/isys-51981.

Cooper, L. A., D. K. Holderness, T. Sorensen, and D. A. Wood. 2019. Robotic process

automation in public accounting. Accounting Horizons, 33 (4): 15-35. DOI:

10.2308/acch-52466.

* Awarded the 2023 Notable Contributions to Accounting Literature Award by

the AAA

* Awarded the 2023 Notable Contribution to the Accounting Information Systems

Literature award from the AIS Section of the AAA.

* Awarded the 2020 Accounting Horizons best paper award

Eulerich, M., J. Kremin, and D. A. Wood. 2019. Factors that influence the perceived use

of the internal audit function’s work by executive management and audit

committee. Advances in Accounting, 45: 1-7. DOI: 10.1016/j.adiac.2019.01.001

Heninger, W. G., S. D. Smith, and D. A. Wood. 2019. Reward type and management

control: An examination of organizational wellness programs. Management

Accounting Research, 44: 1-11. DOI: 10.1016/j.mar.2019.02.001.

Carcello, J. V., M. Eulerich, A. Masli, and D. A. Wood. 2018. The value to management

of using the internal audit function as a management training ground. Accounting

Horizons, 32 (2): 121-140. DOI: 10.2308/acch-52046.

Gubler, J. R., S. Herrick, R. A. Price III, and D. A. Wood. 2018. Violence, aggression,

and ethics: The link between exposure to human violence and unethical behavior.

Journal of Business Ethics, 147 (1): 25-43. DOI: 10.1007/s10551-015-2926-4.

Kalmoe, N. P., J. R. Gubler, and D. A. Wood. 2018. Toward conflict or compromise?

How violent metaphors polarize partisan issue attitudes. Political Communication,

35: 3 (333-352). DOI: 10.1080/10584609.2017.1341965.

Nuttall, G., N. Snow, S. L. Summers, and D. A. Wood. 2018. Citation-based benchmarks

and individual accounting faculty research rankings by topical area and

methodology. Journal of Information Systems, 32 (2): 115-140. DOI:

10.2308/isys-51689.

Bartlett, G. D., J. Kremin, K. Saunders, and D. A. Wood. 2017. Factors influencing

recruitment of non-accounting business professionals into internal auditing.

Behavioral Research in Accounting, 29 (1): 119-130. DOI: 10.2308/bria-51643.

Baxter, R., D. K. Holderness, and D. A. Wood. 2017. The effects of gamification on

corporate compliance training: A partial replication and field study of True Office

anti-corruption training programs. Journal of Forensic Accounting Research, 2

(1): A20-A30. DOI: 10.2308/jfar-51725.

Black, E. L., L. Stainbank, D. Elnathan, B. Giner, S. Gray, S. M. Enriquez de Rivera, A.

Noguchi, T. Selhorn, and D. A. Wood. 2017. Usage of journal rankings: An

international perspective. Journal of International Accounting Research, 16 (3):

1-15. DOI: 10.2308/jiar-10571.

Myers, N., M. Starliper, S. L. Summers, and D. A. Wood. 2017. The impact of shadow IT

systems on perceived information credibility and managerial decision making.

Accounting Horizons, 31 (3): 105-123. DOI: 10.2308/acch-51737.

Summers, S. L., and D. A. Wood. 2017. An evaluation of the general vs. specialist nature

of top accounting journals. Accounting Horizons, 31 (2): 105-124. DOI:

10.2308/acch-51712.

Bartlett, G. D., J. Kremin, K. Saunders, and D. A. Wood. 2016. Attracting applicants for

in-house and outsourced internal audit positions: Views from external auditors.

Accounting Horizons, 30 (1): 143-156. DOI: 10.2308/acch-51309.

Baxter, R., D. K. Holderness, and D. A. Wood. 2016. Applying basic gamification

techniques to IT compliance training: Evidence from the lab and field. Journal of

Information Systems, 30 (3): 119-133. DOI: 10.2308/isys-51341.

Christ, M. H., S. Emett, W. B. Tayler, and D. A. Wood. 2016. Compensation or

feedback: Motivating performance in multidimensional tasks. Accounting,

Organizations and Society, 50: 27-40. DOI: 10.1016/j.aos.2016.03.003.

* Awarded the Accounting, Behavior, and Organization Section Outstanding

Emerging Scholar paper award

Myers, N., N. Snow, S. L. Summers, and D. A. Wood. 2016. Accounting program

citation-based research rankings by topical area and methodology. Journal of

Information Systems, 30 (3): 33-62. DOI: 10.2308/isys-51343.

Spilker, B. C., B. W. Stewart, J. H. Wilde, and D. A. Wood. 2016. A comparison of U.S.

and offshore Indian tax professionals’ client advocacy attitudes and client

recommendations. Journal of the American Taxation Association, 38 (2): 51-66.

DOI: 10.2308/atax-51502.

Wood, D. A. 2016. Comparing the publication process in accounting, economics, finance,

management, marketing, psychology, and the natural sciences. Accounting

Horizons, 30 (3): 341-361. DOI: 10.2308/acch-51443.

* Awarded the 2017 Accounting Horizons best paper award

Burton, F. G., M. Starliper, S. L. Summers, and D. A. Wood. 2015. The effects of using

the internal audit function as a management training ground or as a consulting

services provider in enhancing the recruitment of internal auditors. Accounting

Horizons, 29 (1): 115-140. DOI: 10.2308/acch-50925.

Christ, M. H., A. Masli, N. Y. Sharp, and D. A. Wood. 2015. Rotational internal audit

programs and financial reporting quality: Do compensating controls help?

Accounting, Organizations and Society, 44: 37-59. DOI:

10.1016/j.aos.2015.05.004.

Gubler, J. R., N. P. Kalmoe, and D. A. Wood. 2015. Them’s fightin’ words: The effects

of violent rhetoric on ethical decision making in business. Journal of Business

Ethics, 130 (3): 705-716. DOI: 10.1007/s10551-014-2256-y.

Metcalf, M. K. Stocks, S. L. Summers, and D. A. Wood. 2015. Citation-based accounting

education publication rankings. Journal of Accounting Education, 33 (4): 294-

308. DOI: 10.1016/j.jaccedu.2015.09.003.

Pickerd, J., S. L. Summers, and D. A. Wood. 2015. An examination of how entry-level

staff auditors respond to tone at the top vis-à-vis tone at the bottom. Behavioral

Research in Accounting, 27 (1): 79-98. DOI: 10.2308/bria-50918.

Buckwalter, N., N. Y. Sharp, J. H. Wilde, and D. A. Wood. 2014. Are state tax amnesty

programs associated with increases in financial reporting irregularities? Public

Finance Review, 42 (6): 774-799. DOI: 10.1177/1091142113499397.

Gramling, A. A., I. Nuhoglu, and D. A. Wood. 2014. Are the activities of the internal

audit function associated with audit committee quality factors? Boğaziçi Journal:

Review of Social, Economic, and Administrative Studies, 28 (1).

Holderness, D. K., N. Myers, S. L. Summers, and D. A. Wood. 2014. Accounting

education research: Ranking institutions and individual scholars. Issues in

Accounting Education, 29 (1): 87-115. DOI: 10.2308/iace-50600.

* Awarded the 2015 Issues in Accounting Education best paper award

Christensen, B., S. Glover, and D. A. Wood. 2013. Extreme estimation uncertainty and

audit assurance. Current Issues in Auditing, 7 (1): 36-42. DOI: 10.2308/ciia-

50447.

Gramling, A. A., I. Nuhoglu, and D. A. Wood. 2013. A descriptive study of factors

associated with the internal audit function having an impact: Comparisons

between organizations in a developed and an emerging economy. Turkish Studies,

14 (3): 581-606. DOI: 10.1080/14683849.2013.833019.

Hansen, J., M. Starliper, and D. A. Wood. 2013. A rotational model for internal auditors:

Academic findings on its costs and benefits. The CPA Journal, October: 12-13.

Burton, F. G., S. Emett, C. A. Simon, and D. A. Wood. 2012. Corporate managers’

reliance on internal auditor recommendations. Auditing: A Journal of Practice

and Theory, 31 (2): 151-166. DOI: 10.2308/ajpt-10234.

Christ, M. H., S. Emett, S. L. Summers, and D. A. Wood. 2012. The effects of preventive

and detective controls on employee performance and motivation. Contemporary

Accounting Research, 29 (2): 432-452. DOI: 10.1111/j.1911-3846.2011.01106.x.

Cloyd, C. B., B. C. Spilker, and D. A. Wood. 2012. The effects of supervisory advice on

tax information search behavior. Advances in Taxation, 20: 135-158. DOI:

10.1108/S1058-7497(2012)0000020008.

Christensen, B., S. Glover, and D. A. Wood. 2012. Extreme estimation uncertainty in fair

value estimates: Implications for audit assurance. Auditing: A Journal of Practice

and Theory, 31 (1): 127-146. DOI: 10.2308/ajpt-10191.

Glover, S. M., D. F. Prawitt, S. L. Summers, and D. A. Wood. 2012. Publication

benchmarking data for faculty at the top 75 US accounting research institutions.

Issues in Accounting Education, 27 (3): 647-670. DOI: 10.2308/iace-50140.

* Awarded the 2014 Issues in Accounting Education best paper award

Prawitt, D. F., N. Y. Sharp, and D. A. Wood. 2012. Internal audit outsourcing and the

risk of misleading or fraudulent financial reporting: Did Sarbanes-Oxley get it

wrong? Contemporary Accounting Research, 29 (4): 1109-1136. DOI:

10.1111/j.1911-3846.2012.01141.x.

* Awarded the 2009-2010 Glen McLaughlin Prize for Research in Accounting

Ethics from the University of Oklahoma

Messier, W. F., J. K. Reynolds, C. A. Simon, and D. A. Wood. 2011. The effect of using

the internal audit function as a management training ground on the external

auditor’s reliance decision. The Accounting Review, 86 (6): 2131-2154. DOI:

10.2308/accr-10136.

Pickerd, J., N. M. Stephens, S. L. Summers, and D. A. Wood. 2011. Individual

accounting faculty research rankings by topical area and methodology. Issues in

Accounting Education, 26 (3): 471-505. DOI: 10.2308/iace-50002.

* Awarded the 2013 Issues in Accounting Education best paper award

Prawitt, D. F., N. Y. Sharp, and D. A. Wood. 2011. Reconciling archival and

experimental research: Does internal audit contribution affect the external audit

fee? Behavioral Research in Accounting, 23 (2): 187-206. DOI: 10.2308/bria-

10065.

* Awarded the 2014 Behavioral Research in Accounting best paper award

Price III, R. A., N. Y. Sharp, and D. A. Wood. 2011. Detecting and predicting accounting

irregularities: A comparison of commercial and academic risk measures.

Accounting Horizons, 25 (4): 755-780. DOI: 10.2308/acch-50064.

Pickerd, J., and D. A. Wood. 2011. Problems to avoid in brainstorming fraud risks. The

CPA Journal, April: 64-65.

Stephens, N. M., S. L. Summers, B. Williams, and D. A. Wood. 2011. Accounting

doctoral program rankings based on research productivity of program graduates.

Accounting Horizons, 25 (1): 149-179. DOI: 10.2308/acch.2011.25.1.149.

* Awarded the 2012 Accounting Horizons best paper award

Black, E. L., F. G. Burton, D. A. Wood, and A. F. Zimbelman. 2010. Entrepreneurial

success: Differing perceptions of entrepreneurs and venture capitalists.

International Journal of Entrepreneurship & Innovation, 11 (3): 189-198. DOI:

10.5367/000000010792217272.

Coyne, J. G., S. L. Summers, B. Williams, and D. A. Wood. 2010. Accounting program

research rankings by topical area and methodology. Issues in Accounting

Education 25 (4): 631-654. DOI: 10.2308/iace.2010.25.4.631.

* Awarded the 2012 Issues in Accounting Education, best paper award

Emett, S., and D. A. Wood. 2010. Common question-evasion tactics. Journal of

Accountancy, July: 36-39.

Hodge, F. D., P. E. Hopkins, and D. A. Wood. 2010. The effects of financial statement

information proximity and feedback on cash flow forecasts. Contemporary

Accounting Research, 27 (1): 101-133. DOI: 10.1111/j.1911-3846.2010.01003.x.

Hansen, J., N. M. Stephens, and D. A. Wood. 2009. Entity-level controls: The internal

auditor’s assessment of management tone at the top. Current Issues in Auditing, 3

(1): 1-13. DOI: 10.2308/ciia.2009.3.1.A1.

Prawitt, D. F., J. L. Smith, and D. A. Wood. 2009. Internal audit quality and earnings

management. The Accounting Review, 84 (4): 1255-1280. DOI:

10.2308/accr.2009.84.4.1255.

Allee, K. D., L. A. Maines, and D. A. Wood. 2008. Unintended economic implications of

financial reporting standards. Business Horizons, 51 (5): 371-377.

Glover, S. M., D. F. Prawitt, and D. A. Wood. 2008. Internal audit sourcing arrangement

and the external auditor's reliance decision. Contemporary Accounting Research,

25 (1): 193-213. DOI: 10.1506/car.25.1.7.

Hodder, L., P. E. Hopkins, and D. A. Wood. 2008. The effects of financial statement and

informational complexity on cash flow forecasts. The Accounting Review, 83 (4):

915-956. DOI: 10.2308/accr.2008.83.4.915.

Lunt, B. M., C. R. G. Helps, M. G. Bailey, J. J. Ekstrom, and D. A. Wood. 2007. Ranking

scholarly outlets for information technology. Proceedings of the American

Society of Engineering Education (ASEE) Annual Conference (Hawaii 2007).

Glover, S. M., D. F. Prawitt, and D. A. Wood. 2006. Publication records of faculty

promoted at the top 75 accounting research programs. Issues in Accounting

Education, 21 (3): 195-218. DOI: 10.2308/iace.2006.21.3.195.

* Awarded the 2007 Issues in Accounting Education best paper award

Black, E. L., F. G. Burton, A. M. Traynor, and D. A. Wood. 2005. Are entrepreneurs

born or made? Views of entrepreneurs and venture capitalists. ICSB Conference

Proceedings.

INVITED AND COMMISSIONED PUBLICATIONS

Dechow, P., Ezzell B., Harris T., Healy P., Kaplan R., Kinney B., Lambert R., B. Libby,

P. Munter, R. Sloan, B. Swieringa, D. A. Wood, and T. Yohn. 2018. AAA

research relevance task force: Recommendations. Available at:

https://aaahq.org/Portals/0/documents/Task-

Force/2018%20Research%20Relevance%20Task%20Force%20Report.pdf?ver=2

018-07-26-135928-413

Moffitt, K., V. J. Richardson, N. Snow, M. Weisner, and D. A. Wood. 2016. The Journal

of Information Systems at thirty – Looking forward thirty years. Journal of

Information Systems, 30 (3): 157-171. DOI: 10.2308/isys-51495.

Wood, D. A. 2016. Discussion of “Correlates of external audit quality assessment and

improvement programs in internal auditing: A study of 68 countries.” Journal of

International Accounting Research, 15 (2) DOI: 10.2308/jiar-51421.

Janvrin, D., and D. A. Wood. 2016. The Journal of Information Systems 2015 Conference

on information technology audit. Journal of Information Systems, 30 (1): 3-5.

DOI: 10.2308/isys-10483.

ADDITIONAL SCHOLARLY PUBLICATIONS AND BOOKS

Romney, M. B., P. J. Steinbart, S. L. Summers, and D. A. Wood. 2020. Accounting

Information Systems (15

ed.). Hoboken, New Jersey: Pearson.

Christ, M. H., M. Eulerich, and D. A. Wood. 2019. Internal Auditors’ Response to

Disruption and Innovation. Altamonte Springs, FL: The IIA Research

Foundation. Available for download at

http://theiia.mkt5790.com/ResponsetoDisruptiveInnovation.

Wood, J. C., and D. A. Wood. 2019. Scroll Saw Patterns for Animal Board Puzzles.

Publisher: Author. Available at https://www.amazon.com/dp/167116296X/.

WORKING PAPERS AND WORKS IN PROCESS

Behrend, J., M. Eulerich, and D. A. Wood. 2024. The intellectual structure of audit

committee research: A bibliometric analysis (1969-2020).

Bills, K. L. H. W. Huang, Y.H. Lin, and D. A. Wood. 2024. Chief audit executive

turnover: Market reactions, financial reporting quality, firm performance, and

audit risk assessment.

Christ, M. H., A. Eulerich, M. Eulerich, and D. A. Wood. 2024. Internal auditors’ role in

organizational innovation: A social network perspective.

Coyne, J. G., S. L. Summers, and D. A. Wood. 2024. Enhancing faculty grading

productivity using robotic process automation: The development of an SQL

automated grading tool.

Coyne, J. G., S. L. Summers, B. Villanueva, and D. A. Wood. 2024. Development of an

automated tool for grading Alteryx workflows.

 Available on the EY ARC website for download

Emett, S., M. Eulerich, and D. A. Wood. 2024. Leveraging ChatGPT for enhancing the

internal audit process—A real-world example from Uniper, a large multinational

company.

Emett, S., M. Eulerich, J. Pickerd, and D. A. Wood. 2024. Reassessing assurance in an

automated world: Insights from board members, executives, and internal auditors.

Eulerich, M., A. Sanatizadeh, H. Vakilzadeh, and D. A. Wood. 2024. Is it All Hype?

ChatGPT’s Performance and Disruptive Potential in the Accounting and Auditing

Industries.

 Awarded the 2023 Review of Accounting Studies Conference best paper award

Eulerich, M., N. Waddoups, M. Wagener, and D. A. Wood. 2024. Development of a

framework of key internal control and governance principles for robotic process

automation (RPA).

Eulerich, M., and D. A. Wood. 2024. A demonstration of how ChatGPT can be used in

the internal auditing process.

Lunt, B. M., D. A. Wood, and M. Wyne. 2024. Gauging scholarly engagement: An

investigation into topic popularity within the ASEE CIT division.

Myers, N., M. Snow, N. Waddoups, and D. A. Wood. 2024. Suggestions for producing

and reviewing design science research in accounting.

Pickerd, J., N. Waddoups, D. A. Wood., and G. Xiong. 2024. Virtual reality in

accounting: Assessing its influence on honesty in reporting.

Saulls, M., S. L. Summers, and D. A. Wood. 2024. Development of the participation and

attendance tracking tool (PATT) for university professors.

Vakilzadeh, H., and D. A. Wood. 2024. The development of the AI RA: The Accounting

AI Research Assistant.

Wood, D.A. S. L. Summers, M. Albrechtsen (and 20 others). 2024. Building the

TechHub.training website for training accountants in data analytics.

HONORS AND AWARDS

Named one of the 2023 Top 100 most influential people in Accounting by Accounting

Today (2023)

Review of Accounting Studies Conference best paper award (2023)

Notable Contributions to Accounting Literature Award from the AAA (2023)

Outstanding Educator Award from the Strategic and Emerging Technology Section

(SET) of the AAA (2023)

Notable Contribution to the Accounting Information Systems Literature Award from the

AIS Section of the AAA (2023)

Issues in Accounting Education best paper award (2022)

Celonis Curriculum Co-Creation of the Year Award (2021)

Outstanding Researcher Award from the Strategic and Emerging Technologies (SET)

Section of the AAA (2021)

BYU Marriott Research Excellence: Overall Contribution Award (2021)

Innovation in Accounting Education Award from the Auditing Section of the AAA

(2021)

2020 MAS/IMA Teaching Case Conference Outstanding Case Award (2020)

Innovation in Accounting Education Award from the AAA (2020)

Accounting Horizons best paper award (2020)

Outstanding Service Award from the AIS Section of the AAA (2019)

AIS midyear meeting best paper award (2018)

Accounting Horizons best paper award (2017)

Outstanding Service Award from the Auditing Section of the AAA (2017)

Outstanding Service Award from the AIS Section of the AAA (2017)

BYU School of Accountancy “Spirit of the SOA” Award for research contributions

(2016)

Outstanding Service Award from the Journal of Information Systems (2015)

Issues in Accounting Education best paper award (2015)

Behavioral Research in Accounting best paper award (2014)

Issues in Accounting Education best paper award (2014)

Selected to attend Deloitte Trueblood Case Studies for faculty (2013)

Accounting, Behavior, and Organization Section Outstanding Emerging Scholar paper

award (2012)

Issues in Accounting Education best paper award (2013)

Accounting Horizons best paper award (2012)

Issues in Accounting Education best paper award (2012)

Issues in Accounting Education best paper award (2011)

2009-2010 recipient of the Glen McLaughlin Prize for Research in Accounting Ethics

from the University of Oklahoma

AAA/Deloitte/J. Michael Cook Doctoral Consortium Participant (2008)

Issues in Accounting Education best paper award (2007)

Selected as first participant of the IIA’s SOAR program (2007)

Indiana University Devault Graduate Fellowship (2005 – 2008)

Outstanding Macc Professional Stem (Auditing) Student (2005)

Graduated Magna Cum Laude, Brigham Young University (2005)

Esther R. Sawyer Scholarship winner – sponsored by the IIA for essay entitled

“Increasing Value through Internal and External Auditor Coordination.” (2004)

University Scholar, Brigham Young University (1998 – 2005)

Eagle Scout (1994)

RESEARCH PRESENTATIONS

Accounting Workshop Presentations

2023 – University of Memphis, University of Wyoming

2022 – The University of Melbourne, Rutgers University

2021 – Washington State University

2020 – University of Waterloo, Rutgers University

2019 – Brigham Young University, University of Texas San Antonio, University

of Duisburg-Essen

2018 – University of Hawaii at Manoa, North Carolina State University,

University of Nebraska-Lincoln

2017 – University of Duisburg-Essen, Florida Atlantic University, University of

North Texas, Rutgers University

2016 – Westminster College

Coauthor presentations are not listed.

2015 – Temple University, Miami University

2014 – University of Arkansas, University of Central Florida, Brigham Young

University, National Cheng Kung University, Iowa State University, Notre

Dame University

2013 – University of Wisconsin, University of South Carolina, University of

South Florida, Florida State University

2012 – Utah State

2011 – University of Massachusetts at Amherst, UNLV

2010 – Brigham Young University, University of Oklahoma

2009 – University of Utah

2008 – Brigham Young University

2005 – Brigham Young University

Conference Research Presentations

2023 – Review of Accounting Studies (RAST) Conference

Brigham Young University Accounting Research Symposium

AIS Midyear Meeting (2 papers)

2022 – AIS Midyear Meeting (2 papers)

2019 – AIS Midyear Meeting (2 papers)

Oklahoma State University Ph.D. Alumni Research Conference

2018 – Palmetto Symposium on Experimental Accounting Research

Brigham Young University Accounting Research Symposium

2017 – AAA Annual Meeting

AIS Midyear Meeting (2 papers)

2016 – AAA Annual Meeting

2015 – Auditing Section Midyear Meeting,

AIS Midyear Meeting

2014 – Brigham Young University Accounting Research Symposium

2012 – Auditing Section Midyear Meeting,

Information Systems Midyear Meeting

Annual Ethics Research Symposium

AAA Annual Meeting

ABO Research Conference

2011 – Auditing Section Midyear Meeting

AAA Annual Meeting

2010 – Brigham Young University Accounting Research Symposium

AAA Annual Meeting (2 papers)

2009 – AAA Annual Meeting

2007 – Brigham Young University Accounting Research Symposium

2006 – Contemporary Accounting Research Conference

Brigham Young University Accounting Research Symposium

AAA Annual Meeting

2005 – AAA Annual Meeting

International Symposium on Auditing Research (ISAR)

International Council for Small Business

2004 – Brigham Young University Accounting Research Symposium

IIA International Conference