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L. Tyler Williams

Assistant Professor, Accountancy
Doctor of Philosophy in Accountancy, The University of Mississippi, 2016
Master of Accountancy, The University of Mississippi, 2006
Bachelor of Accountancy, The University of Mississippi, 2005
Office: Morison Hall 184 | 781.891._2948 | twilliams@bentley.edu
                       


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Bio

Professor Williams' accounting career began in the assurance practice of PricewaterhouseCoopers in Dallas, Texas. Thereafter, he transitioned into an officer role in J.P. Morgan’s Private Equity Fund Services group in Dallas, Texas. Prior to seeking a Ph.D., Professor Williams served as the Director of Internal Audit at the Savannah College of Art and Design (SCAD) in Savannah, Georgia. Professor Williams has also served as a doctoral student fellow in the PCAOB's Office of Research in Analysis (ORA) in Washington, DC. Professor Williams is a Certified Public Accountant (CPA) in the State of Texas.

Teaching Interests

Professor Williams' teaching interests lie in managerial accounting and auditing.

Research Interests

Upon serving as a doctoral intern at the Public Company Accounting Oversight Board (PCAOB) during his Ph.D. program, Professor Williams developed an interest in auditing regulation and public policy - particularly how promulgation impacts the judgment and decision-making of non-professional investors. Professor Williams also conducts research related to the future impact of distributed ledger technology, blockchain, and cryptocurrency on the accounting profession as well as on public policy. His research has been published in Advances in Accounting, Accounting Horizons, Current Issues in Auditing, the Journal of Information Systems, and the Journal of Accounting and Public Policy.

Publications

Journal Article(s)
Austin, A. A., Williams, L. T. Evaluating Company Adoptions of Blockchain Technology: How Do Management and Auditor Communications Affect Nonprofessional Investor Judgments? Journal of Accounting and Public Policy. Forthcoming

Williams, L. T., Wilder, W. M. (2021). The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input. Accounting Horizons, 35 (2), 145-165.

Harris, M. K., Williams, L. T. (2020). Audit Quality Indicators: Perspectives from Non-Big Four Audit Firms and Small Company Audit Committees. Advances in Accounting, 50, 100485.

Brasel, K., Williams, L. T. (2019). Profiling Membership in the PCAOB’s Standing Advisory Group. Current Issues in Auditing, 13 (1), A30-A41.

Harris, M. K., Williams, L. T. (2019). Evidence-Based Policymaking in Auditing Regulation: An Historical Analysis of Academic Research Citation in PCAOB Standard-Setting Practices. Journal of Accounting and Public Policy, 38 (3), 238-251.

Thibodeau, J. C., Williams, T., Witte, A. L. (2019). Point and Click Data: An Assessment of Editorial Perceptions and Recommendations for the Peer-Review Process in the New Data Frontier. Journal of Information Systems, 33 (1): 129-144.

Williams, L. T., Wilder, W. M. (2017). Audit Firm Perspective on Audit Firm Rotation and Enhancing Independence: Evidence from PCAOB Comment Letters. Current Issues in Auditing, 11 (1), A22-A44. (link)

Conference Presentations

Austin, A., Williams, T. (2021). "A Blockchain Halo? Client Adoption of Blockchain Technology and the Biasing Effects on Auditor Judgement" Presented at the American Accounting Association's AAA Audit Mid Year Meeting, Virtual.

Austin, A., Williams, T. (2020). "A Blockchain Halo? Client Adoption of Blockchain Technology and the Biasing Effects on Auditor Judgement" Presented at the American Accounting Association's AAA ABO Mid Year Meeting, Virtual.

Eutsler, J., Harris, M. K., Williams, T. (2020). "Natural Disasters and the Job Demands–Resources Model: Catastrophic Effects on Professional Service Firms." Presented at the AAA's AAA Audit Mid Year Meeting, Houston, TX.

Williams, T., Harris, K. M. (2018). "Audit Committee Financial Experts: Perspectives on Firm Determinants of Audit Quality Indicators." Presented at the AAA's Annual Meeting, Washington DC.

Williams, T. (2018). "Profiling Membership in the PCAOB’s Standing Advisory Group." Presented at the AAA's Public Interest Mid Year Meeting, Chicago, IL.

Witte, A. L., Thibodeau, J. C., Williams, T. (2017). "Point and Click Data: An Assessment of Editorial Perceptions and Recommendations for the Peer-Review Process in the New Data Frontier." Presented at the Bentley University's Faculty and Doctoral Student Research Poster Session, Waltham, MA.

Williams, T. (2017). "Reform to the Auditor’s Reporting Model and Consequent Change in Perceptions of the Auditor." Presented at the American Accounting Association's Annual Meeting, San Diego, California.

Williams, T. (2017). "Reform to the Auditor’s Reporting Model and Consequent Change in Perceptions of the Auditor." Presented at the American Accounting Association's Audit Mid Year, Orlando, Florida.

Service

Department Service
Principal Advisor to Tenure-Track Faculty for CPA Advising Committee, 2020 - Present
Course Coordinator for Assurance of Learning Committee, 2017 - Present
Mentor (Faculty) for PwC Challenge - Case Competition, 2019 - 2019
Mentor (Faculty) for PwC Challenge - Case Competition, 2018 - 2018
Mentor (Faculty) for PwC Challenge - Case Competition, 2017 - 2017
Mentor (Faculty) for PwC Challenge - Case Competition, 2016 - 2016

University Service
Committee Member for Facility Planning, 2020 - Present
Task Force Member for GB 112/212 Assessment Committee, 2017 - 2017

Professional Service
Reviewer, Journal Article for Issues in Accounting Education, 2019 - 2019
Reviewer, Journal Article for Advances in Accounting, 2019 - 2019
Reviewer, Conference Paper for AAA Accounting and the Public Interest Midyear Meeting, 2018 - 2018
Reviewer, Conference Paper for AAA Annual Meeting, 2014 - 2018
Reviewer, Conference Paper for AAA Audit Mid-Year Meeting, 2013 - 2018