Dereck Barr Pulliam

Dereck Barr-Pulliam is an Assistant Professor in the Accounting & Information Systems Department within the Wisconsin School of Business. He earned a PhD from the University of Mississippi in 2014. He is a certified public accountant and internal auditor. He spent six years in practice as a senior internal auditor for Federal Express in both its domestic and international operations. Dereck’s research focuses on two primary areas: expertise with a specific emphasis on internal and external auditors as experts and their use of others’ expertise and the strategic interaction between auditors and managers. He uses psychology and economics-based theories and both experimental and archival data to examine various topics within these two primary areas. Selected Published Journal Articles Joe, J. & Janvrin, D. & Barr-Pulliam, D. & Mason, S. & Pitman, M. & Rezaee, Z. & Sanderson, K. & Wu, Y. (2015). Comments of the Auditing Standards Committee on PCAOB Staff Consultation Paper No. 2015-01, The Auditors’ Use of the Work of Specialists. Current Issues in Auditing (9), C18-C37.

Selected Submitted Journal Articles

• Barr-Pulliam, D. (2017). The Effect of Continuous Auditing, Role Duality, and Organizational Identification on the Incidence and Likelihood of Reporting Management Opportunism. Management Accounting Research
• Barr-Pulliam, D. & Brown-Liburd, H. & Sanderson, K. (2017). The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence. Contemporary Accounting Research
• Barr-Pulliam, D. & Mason, S. & Brown-Liburd, H. (2017). The Effect of Auditor Fair Value Expertise on Audit Quality. Journal of Accounting Research
• Barr-Pulliam, D. (2017). The Effects of Continuous Auditing and Functional Alignment on Internal Auditors’ Perceptions of the Likelihood of Earnings Management and their Likelihood of Reporting. Behavioral Research in Accounting

Working Papers

Barr-Pulliam, D. & Nkansa, P. & Walker, K. (2017). From Compliance to Strategy: Using the Three Lines of Defense Model to Evaluate Internal Audit Research.

Practitioner-Oriented Publications

Barr-Pulliam, D. (2015). Engaging Third Parties in Internal Audit Activity: Strategies for Successful Relationships.

Presentations

Annual Meeting ( 2017 ) The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence

Midwest Accounting Research Conference ( 2017 ) The Effects of Competition and Lack of a Professional Identity on the Market for High Quality Valuation Service Providers

Audit Midyear Meeting ( 2017 ) The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence

Workshop Series ( 2016 ) A Discussion and Analysis of the Supply Side of Fair Value Measurements

2016 International Symposium on Auditing Research (ISAR) ( 2016 ) The Effect of Auditor Expertise on Fair Value–Related Financial Reporting Quality

2016 Audit Midyear Meeting ( 2016 ) The Effect of Auditor Expertise on Fair Value–Related Financial Reporting Quality

2015 International Symposium on Auditing Research (ISAR) ( 2015 ) Do Continuous Auditing and the Dual Role of Internal Auditors Affect Auditors’ Perceptions of the Likelihood of Management Opportunism?

2015 Audit Midyear Meeting ( 2015 ) Internal Auditors’ Perceptions of the Likelihood of Accrual-Based vs. Real Earnings Management

33rd World Continuous Auditing and Reporting Symposium ( 2014 ) Internal Auditors’ Perceptions of the Likelihood of Accrual-Based vs. Real Earnings Management

AAA Rookie Recruiting and Research Camp ( 2013 ) AAA Diversity Section Meeting ( 2013 ) Factors that Affect Firms' Decisions to Correct Control Deficiencies Identified in PCAOB Inspections

Accounting Doctoral Student Association Meeting of the PhD Project ( 2013 ) Impact of Contrasts on Auditors' Assessment of Fraud in a Multi-Account Setting

Professional Organizations

American Accounting Association

Canadian Accounting Association

Auditing Section of the American Accounting Association

Diversity Section of the American Accounting Association

Accounting Behavior and Organizations (ABO) Section of the American Accounting Association

Editorial and Reviewing Activities

Accounting Horizons - Since April 2017 Ad Hoc Reviewer

Managerial Auditing Journal - Since November 2016 Invited Manuscript Reviewer

Journal of Accounting Literature - Since July 2015 Ad Hoc Reviewer

Research in Accounting Regulation - Since August 2012 Ad Hoc Reviewer

AAA Audit Section Research Summary Database Project - January 0001 - December 2011 Research Summary Writer