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.
Professional Memberships
American Accounting Association 1984 - PresentAmerican Institute of Certified Public Accountants 1979 - PresentAwards and Honors
2010, PWCInquiries Research Grant, PriceWaterhouseCoopersPublications
Journal Articles
Read, W. J., Yezegel, A. (2018). Going-Concern Opinion Decisions on Bankrupt Clients: Evidence of Long-Lasting Auditor Conservatism?. Advances in Accounting, (40) March 20-26. (Link)Read, W. J., Yezegel, A. (2016). Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence. Auditing: A Journal of Practice and Theory, (35) 1 163-179. (Link)Read, W. J. (2015). Auditor Fees and Going Concern Reporting Decisions on Bankrupt Companies: Additional Evidence. Current Issues in Auditing, (Vol. 9) No. 1 A13-A27. (Link)Feldmann, D. A., Read, W. J. (2013). Going-concern audit opinions for bankrupt companies - Impact of credit rating. Managerial Auditing Journal, (28) 4Abdolmohammadi, 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. (2010). Auditor Conservatism after Enron. Auditing: A Journal of Practice and Theory, (29) 1 267-278. Abdolmohammadi, M. J., Read, W. J. (2010). Corporate Governance Ratings and Financial Restatements: Pre and Post-Sarbanes-Oxley Act. Journal of Forensic and Investigative Accounting, (1) January-June 2010 1-43. 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. Abbott, M., Read, W. J. (2006). Are Audit Opinion Modifications Associated with Future Financial Restatements?. Journal of Forensic Accounting, (VII) 1 39-64. 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. Rama, D. V., Read, W. J. (2006). Resignations by the Big 4 and the Market for Audit Services. Accounting Horizons, (20) 2 97-109. 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. 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. Raghunandan, K., Read, W. J., Brown, C. (2003). The 150-Hour Rule: Does It Improve CPA Exam Performance?. Managerial Auditing Journal, (18) 1 and 2Read, W. J., Rama, D. V. (2003). Whistle-Blowing to Internal Auditors. Managerial Auditing Journal, (18) 5 354-362. Raghunandan, K., Read, W. J., Whisenant, J. S. (2003). Initial Evidence on the Association between Non-audit Fees and Restated Financial Statements. Accounting Horizons, (17) 3 223-234. Read, W. J., Raghunandan, K., Brown, C. (2001). 150-Hour Preparation Improves CPA Exam Performance. The CPA Journal. March 2001Raghunandan, 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., Rama, D. V. (2001). The Relationship Between Students' Evaluations of Teaching and Faculty Evaluations. Journal of Education for Business, (76) 4 189-192. Read, W. J., Rahunandan, K. (2001). The State of Audit Committees. Jounal of Accountancy, (191) 5 57-60. Raghunandan, K., Read, W. J., Jones, F. (2000). Reports on Internal Control and Litigation Risk. Accounting Enquiries, (9) 2Read, W. J., Thibodeau, J. C. (1999). Knowlege from Within. The Practical Accountant, (1999) December 59-61.
Conference Papers
Abdolmohammadi, M. J., Read, W. J., Asare, K. (2012). Corporate Governance Factors Associated with Financial Fraud, Tehran Conference on Ways to Prevent Fraudulent Financial Reporting.
Presentations
Abdolmohammadi, M. J., Read, W. J., Asare, K. (2012). “Corporate Governance Factors Associated with Financial Fraud” Presented at theTehran 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 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 theAnnual 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 theBritish Accounting Association, Auditing Special Interest Group Cardiff, United Kingdom Abdolmohammadi, M. J., Read, W. J. (2007). “Corporate Governance Ratings and Financial Restatements” Presented at theInternal Auditing and Corporate Governance University of Pisa Abdolmohammadi, M. J., Read, W. J. (2007). “Corporate Governance Ratings and Financial Restatements” Presented at theThe Canadian Academic Accounting Association Annual meeting Halifax, Nova Scotia Abdolmohammadi, M. J., Read, W. J. (2007). “Corporate Governance Ratings and Financial Restatements” Presented at theUniversity of Oklahoma Norman, OK Abdolmohammadi, M. J., Read, W. J. (2004). “Audit Opinion Modifications and Financial Restatements” Presented at theBoston 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 theForum 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 theAmerican 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 theNortheast Regional Meeting of the American Accounting Association Boston Service
Department Service
Department Head 2015 - PresentCommittee Chair for Tenured Faculty 2005 - Present
