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Douglas E. Stevens

Associate Professor    Ph.D. program coordinator    
  • Ph.D., Indiana University
  • M.S.M., Purdue University
  • B.A., Spring Arbor College
  • Experimental economics
  • Budgeting and organizational control
  • Trading volume reactions to financial information
  • Economic theory and social norms
  • Financial statement analysis
  • Managerial accounting and control

Douglas E. Stevens, Ph.D., is the coordinator of the Ph.D. program at the School of Accountancy of the J. Mack Robinson College of Business. In addition to teaching doctoral seminars for the School of Accountancy and the college of business, he teaches managerial accounting control and financial statement analysis in the MBA program.

Doug’s research seeks to advance economic theory-building in managerial and financial accounting using experimental and analytical methods. His managerial accounting research examines organizational control and the merging of behavioral factors and moral theory with economic theory. His financial accounting research examines corporate governance mechanisms and the effects of financial information on heterogeneous beliefs of investors and financial analysts. Doug’s research has been published in leading accounting journals including The Accounting Review, Contemporary Accounting Research, Accounting, Organizations, & Society, Journal of Management Accounting Research, and Behavioral Research in Accounting.

  • Douthit, J., & Stevens, D. (2015) The robustness of honesty effects on budget proposals when the superior has rejection authority. The Accounting Review, 90(2), 467-493.
  • Davidson, B. & Stevens, D. (2013). Can a code of ethics improve manager behavior and investor confidence? An experimental study. The Accounting Review, 88(1), 51-74.
  • Douthit, J., Kearney, L., & Stevens, D. (2012). Can agent cheap talk mitigate agency problems in the presence of a noisy performance measure? An experimental test in a single- and multi-period setting. Journal of Management Accounting Research, 24, 135-158.
  • Bamber, L., Barron, O., & Stevens, D. (2011). Trading volume around earnings announcements and other financial reports: Theory, research design, empirical evidence, and directions for future research. Contemporary Accounting Research, 28(2), 431-471.
  • Hobson, J., Mellon, M., & Stevens, D. (2011). Determinants of moral judgments regarding budgetary slack: An experimental examination of pay scheme and personal values. Behavioral Research in Accounting, 23(1), 87-107.
  • Thevaranjan, A. & Stevens, D. (2010). A moral solution to the moral hazard problem. Accounting, Organizations, and Society, 35(1), 125-139.