L. Tyler Williams

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 and Analysis (ORA) in Washington, DC. Professor Williams is a Certified Public Accountant (CPA) in the State of Texas.

Education

• Doctor of Philosophy in Accountancy The University of Mississippi
• Master of Accountancy The University of Mississippi
• Bachelor of Accountancy The University of Mississippi

Teaching Interests

Professor Williams' teaching interests lie in managerial accounting, public policy, ethics, 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; and the Journal of Information Systems.

Publications

Journal Articles

• 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 1-20.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• Brasel, K., Williams, L. T. (2019). Profiling Membership in the PCAOB’s Standing Advisory Group. Current Issues in Auditing, (13) 1 A30-A41.
• 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.