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Bill J. Read

Professor, Accountancy
Ph.D., Virginia Polytechnic Institute, 1984
MBA, Babson College, 1973
Office: Adamian Academic Center 222 | 781.891._2525 | wread@bentley.edu
Department Phone: 781.891._2402
                       


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Bio

Research interests in financial accounting, auditing, and corporate ethics. Published articles in Accounting Horizons, Auditing: A Journal of Practice & Theory, Issues in Accounting Education, Advances in Accountancy, Managerial Auditing Journal, Journal of Forensic Accounting, Journal of Accountancy. Recipient of research grants from the American Institute of Certified Public Accountants, Richard D. Irwin Foundation, Peat Marwick Mitchell Foundation, and PricewaterhouseCoopers (PWC). A recipient of Bentley's Scholar of the Year award for 2002, and a recipient of the 2006-2007 Glen McLaughlin Prize for Research in Accounting Ethics from the University of Oklahoma.

Teaching Interests

Financial accounting

Research Interests

Auditing

Professional Memberships

American Accounting Association
American Institute of Certified Public Accountants

Awards and Honors

2010, PWCInquiries Research Grant, PriceWaterhouseCoopers

Publications

Journal Articles
Raghunandan, K., Read, W. J., Whisenant, J. S. Initial Evidence on the Association between Non-audit Fees and Restated Financial Statements. Accounting Horizons, 17 (3), 223-234. Forthcoming

Abdolmohammadi, M. J., Read, W. J. Corporate Governance Ratings and Financial Restatements: Pre and Post-Sarbanes-Oxley Act. Journal of Forensic and Investigative Accounting, 1 (January-June 2010), 1-43. Forthcoming

Feldmann, D. A., Read, W. J. (2010). Auditor Conservatism after Enron. Auditing: A Journal of Practice and Theory, 29 (1), 267-278.

Abdolmohammadi, M. J., Read, W. J., Asare, K. N. (2010). Corporate Governance Factors Associated with Financial Fraud. Journal of Forensic and Investigative Accounting, 2 (2), 1-29. (link)

Feldmann, D. A., Read, W. J., Abdolmohammadi, M. J. (2009). Restatements, Audit Fees and the Moderating Effect of CFO Turnover. Auditing: A Journal of Practice and Theory, 28 (1), 205-223.

Rama, D. V., Read, W. J. (2006). Resignations by the Big 4 and the Market for Audit Services. Accounting Horizons, 20 (2), 97-109.

Abdolmohammadi, M. J., Read, W. J. (2006). Are Audit Opinion Modifications Associated with Future Financial Restatements? Journal of Forensic Accounting, VII (1 (January-June)), 39-64.

Abbott, M., Read, W. J. (2006). Are Audit Opinion Modifications Associated with Future Financial Restatements? Journal of Forensic Accounting, VII (1), 39-64.

Read, W. J., Rama, D. V., Raghunandan, K. (2004). Local and Regional Audit Firms and the Market for SEC Audits. Accounting Horizons, 18 (4), 241-254.

Read, W. J., Rama, D. V. (2003). Whistle-Blowing to Internal Auditors. Managerial Auditing Journal, 18 (5), 354-362.

Raghunandan, K., Read, W. J., Brown, C. (2003). The 150-Hour Rule: Does It Improve CPA Exam Performance? Managerial Auditing Journal, 18 (1 and 2).

Abdolmohammadi, M. J., Read, W. J., Scarbrough, D. P. (2003). Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning? Journal of Business Ethics, 42 (January), 71-81.

Read, W. J., Rahunandan, K. (2001). The State of Audit Committees. Jounal of Accountancy, 191 (5), 57-60.

Read, W. J., Raghunandan, K., Rama, D. V. (2001). The Relationship Between Students' Evaluations of Teaching and Faculty Evaluations. Journal of Education for Business, 76 (4), 189-192.

Raghunandan, K., Read, W. J., Rama, D. V. (2001). Audit Committee Composition, Gray Directors and Interaction with Internal Auditing. Accounting Horizons, 15 (2), 105-118.

Read, W. J., Raghunandan, K., Brown, C. (2001). 150-Hour Preparation Improves CPA Exam Performance. The CPA Journal (March 2001).

Raghunandan, K., Read, W. J., Jones, F. (2000). Reports on Internal Control and Litigation Risk. Accounting Enquiries, 9 (2).

Read, W. J., Thibodeau, J. C. (1999). Knowlege from Within. The Practical Accountant, 1999 (December), 59-61.

Other(s)
Read, W. J, Feldmann, D. A. (2013). Going-Concern Audit Opinions for Bankrupt Companies-Impact of Credit Rating. Managerial Auditing Journal, 28(4), 345-363. (link) Forthcoming

Conference Proceedings and Presentations

Abdolmohammadi, M. J., Read, W. J., Asare, K. (2012). "Corporate Governance Factors Associated with Financial Fraud." Presented at the Tehran Conference on Ways to Prevent Fraudulent Financial Reporting, Tehran, Iran.

Feldmann, D. A., Read, W. J. (2010). "Credit Ratings and Going-Concern Modifications for Bankrupt Firms." Presented at the American Accounting Association's Northeast Regional Meeting, Burlington, Vermont.

Feldmann, D. A., Read, W. J., Abdolmohammadi, M. J. (2008). "Financial Restatements, Audit Fees and the Moderating Effect of CFO Turnover." Presented at the Annual Meeting of the American Accounting Association, Anaheim, CA.

Feldmann, D. A., Read, W. J., Abdolmohammadi, M. J. (2008). "Financial Restatements, Audit Fees and the Moderating Effect of CFO Turnover." Presented at the British Accounting Association, Auditing Special Interest Group, Cardiff, United Kingdom.

Abdolmohammadi, M. J., Read, W. J. (2007). "Corporate Governance Ratings and Financial Restatements." Presented at the Internal Auditing and Corporate Governance, University of Pisa.

Abdolmohammadi, M. J., Read, W. J. (2007). "Corporate Governance Ratings and Financial Restatements." Presented at the The Canadian Academic Accounting Association Annual meeting, Halifax, Nova Scotia.

Abdolmohammadi, M. J., Read, W. J. (2007). "Corporate Governance Ratings and Financial Restatements." Presented at the University of Oklahoma, Norman, OK.

Abdolmohammadi, M. J., Read, W. J. (2004). "Audit Opinion Modifications and Financial Restatements." Presented at the Boston Accounting Research Colloquium, Suffolk University, Boston.

Abdolmohammadi, M. J., Read, W. J. (2004). "An Investigation of the Effects of Audit-firm Tenure on Financial Restatements, Audit Opinion Modifications, and Total Accruals." Presented at the Forum of the Mid-year meeting of the American Accounting Association, Clearwater, Fl.

Abdolmohammadi, M. J., Read, W. J., Scarborough, P. (2000). "Cognitive Style and Gender as Explanatory Variables for Auditors' Differential Moral Reasoning." Presented at the American Accounting Association Annual Meeting, Philadelphia.

Abdolmohammadi, M. J., Read, W. J., Scarborough, P. (2000). "Cognitive Style and Gender as Explanatory Variables for Auditors' Differential Moral Reasoning." Presented at the Northeast Regional Meeting of the American Accounting Association, Boston.

Service

Department Service
Committee Chair for Tenured Faculty , 2005 - Present