Tyler Williams

Tyler Williams

  • Associate Professor and Chair, Accounting
  • Ph.D. in Accounting, The University of Mississippi

Teaching Interests

Professor Williams teaching interests lie in managerial accounting, public policy, ethics, fraud, 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 processes of auditors as well as professional and non-professional investors. Professor Williams also conducts research related to the future impact of distributed ledger technology, blockchain, and digital assets on the accounting profession as well as on public policy. His research has been published in Accounting Horizons; Accounting, Organizations and Society; Advances in Accounting; Current Issues in Auditing; Issues in Accounting Education; the Journal of Accounting and Public Policy; the Journal of Information Systems; and The British Accounting Review.

Bio

Professor Williams began his accounting career 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 intern in the PCAOB's Office of Research and Analysis (ORA) in Washington, DC. Professor Williams is a Certified Public Accountant (CPA) in the State of Texas.

Professional Memberships

  • American Accounting Association 2012-08-15 - Present

    • Scholarly Contributions and Creative Productions

    Journal Articles

  • Austin, A. A., Williams, T. (2026). Isn’t It Ironic? The Unintended Consequences of Audit Firm Efforts to Increase Auditor Awareness of Blockchain Risks. The British Accounting Review 101849 (Link)
  • Ferguson, D., Harris, K., Williams, L. T. (2023). Constituent Input and Public Policy Initiatives: A Machine-Learning Approach to Data Mining. Journal of Information Systems, (37) 3 119-138. (Link)
  • Eutsler, J., Eutsler, L., Williams, L. T. (2023). Stealing Students’ Lunch Money for a First-Class Lifestyle: A Case Study on Fraud in Education. Issues in Accounting Education, (38) 2 107-123. (Link)
  • Eutsler, J., Harris, M. K., Williams, L. T., Cornejo, O. E. (2023). Accounting for Partisanship and Politicization: Employing Benford’s Law to Examine Misreporting of COVID-19 Infection Cases and Deaths in the United States. Accounting, Organizations and Society, (108) 101455. (Link)
  • Austin, A. A., Williams, L. T. (2021). Evaluating Company Adoptions of Blockchain Technology: How Do Management and Auditor Communications Affect Nonprofessional Investor Judgments?. Journal of Accounting and Public Policy, (40) 5 106882. (Link)
  • 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. (Link)
  • 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. (Link)
  • Thibodeau, J. C., Williams, L. 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. (Link)
  • 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. (Link)
  • Brasel, K., Williams, L. T. (2019). Profiling Membership in the PCAOB’s Standing Advisory Group. Current Issues in Auditing, (13) 1 A30-A41. (Link)
  • Thibodeau, J., Tyler Williams, L., Witte, A. (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) Issue 1 (Link)
  • 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)

    • Presentations

  • Williams, T. (2024). “Isn’t It Ironic? The Unintended Consequences of Audit Firm Efforts to Increase Auditor Awareness of Blockchain Risks” Presented at the Maastricht University (Netherlands), Nanyang Technological University (Singapore), University of Massachusetts (USA) and UNSW Sydney (Australia) International Symposium on Audit Research Boston, MA
  • Eutsler, J., Thibodeau, J. C., Tighe, A., Williams, T. (2023). “Challenges and Opportunities in the Audit of the Future: The Adoption and Utilization of Advanced Technology by Audit Professionals” Presented at the American Accounting Association AAA Annual Meeting Denver, Colorado
  • Thibodeau, J. C., Eutsler, J., Tighe, A., Williams, T. (2023). “Challenges and Opportunities in the Audit of the Future: The Adoption and Utilization of Advanced Technology by Audit Professionals” Presented at the American Accounting Association AAA Audit Midyear Meeting Austin, TX
  • Williams, T., Nickell, E. B., Eutsler, J. (2021). “More Than Just a Name: The Impact of a Star-Quality Rating System for Audit Partners on Investor Decision-Making.” Presented at the American Accounting Association Accounting Behavior and Organizations (ABO) Research Conference
  • Williams, T., Nickell, E. B., Eutsler, J. (2021). “More Than Just a Name: The Impact of a Star-Quality Rating System for Audit Partners on Investor Decision-Making.” Presented at the American Accounting Association AAA Annual Meeting Virtual
  • Austin, A., Williams, T. (2021). “A Blockchain Halo? Client Adoption of Blockchain Technology and the Biasing Effects on Auditor Judgment” Presented at the American Accounting Association 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 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 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 American Accounting Association AAA Annual Meeting Washington DC
  • Williams, T., Brasel, K. R. (2018). “Profiling Membership in the PCAOB's Standing Advisory Group” Presented at the American Accounting Association AAA 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 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 AAA 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 AAA Audit Mid Year Meeting Orlando, Florida

    • Service

    Service: Department

  • Committee Chair for Accounting Advisory Board 2025-09-01 - Present
  • Committee Member for Emerging Leaders Advisory Board 2025-01-01 - Present
  • Committee Member for Curriculum Committee 2024-07-01 - Present
  • Faculty Advisor for PHD Student Advisor 2024-07-01 - Present
  • Committee Member for Recruiting Committee 2024-07-01 - Present
  • Committee Member for Social Committee 2024-07-01 - Present
  • Faculty Advisor for Beta Alpha Psi (Fall Signature Event) 2023-09-01 - 2026-07-01
  • Faculty Advisor for Beta Alpha Psi 2023-07-01 - 2026-07-01
  • Committee Member for Grade Task Force Committee 2022-09-01 - 2023-05-31
  • Committee Member for Accounting Advisory Board 2022-09-01 - Present
  • Faculty Advisor for Beta Alpha Psi (Spring Initiation) 2023-04-30 - 2026-07-01
  • Faculty Advisor for Beta Alpha Psi (Fall Initiation) 2022-11-29 - 2026-07-01
  • Faculty Advisor for Beta Alpha Psi (Spring Signature Event) 2023-01-01 - 2026-07-01
  • Attendee, Meeting for National Association of Black Accountants (Spring Kick-Off Meeting) 2021-01-01 - 2021-01-31
  • Committee Member for CPA Licensure Committee 2020-07-01 - 2023-06-30
  • Course Coordinator for Cost Management 2017-01-01 - Present
  • Committee Member for Assurance of Learning Committee 2017-02-15 - 2021-06-30
  • Faculty Advisor for Beta Alpha Psi (Boston Marathon) 2017-04-17 - 2025-04-21
  • Faculty Mentor for PwC Challenge - Case Competition 2016-10-21 - 2022-10-21

    • Service: Professional

  • Moderator for PwC Accounting and Tax Symposium “Perspectives from Leadership” Session 2022-07-28 - 2022-07-28

    • Service: Ph.D. Advising

  • Supervisor 2023/03 - Present

    • Service: University

  • Committee Member for MBA Revitalization Committee 2023-09-08 - Present
  • Committee Chair for Faculty Affairs Committee 2023-07-01 - Present
  • Committee Member for Facility Planning Committee 2020-08-31 - Present
  • Committee Member for Faculty Affairs Committee 2021-07-01 - 2023-06-30
  • Task Force Member for GB 112/212 Assessment Committee 2017-02-01 - 2017-09-01