Scott Jackson

Background

Scott B. Jackson joined the faculty of the University of South Carolina in the fall of 2002 after spending five years at the University of Texas at San Antonio. Jackson teaches undergraduate and graduate courses in financial and managerial accounting. 

Jackson''s paper, "Debt, Equity, and Capital Investment," co-authored with Tim Keune and Leigh Salzsieder, was the recipient of the 2015 Impact on Management Accounting Practice Award. 

 Jackson''s paper titled "The Effect of Firms'' Depreciation Method Choice on Managers'' Capital Investment Decisions" was the co-recipient of the 2012 Impact on Management Accounting Practice Award.

Research Interests

Financial and managerial accounting, auditing and taxation

Research Publications

• "Conservatism and Staff Accounting Bulletin No. 108," (with T. Canace and R. Hatfield), 2015, forthcoming in Accounting, Organizations and Society.
• "Debt, Equity, and Capital Investments," (with T. Keune and L. Salzsieder), 2013, Journal of Accounting and Economics, 56 (2-3): 291-310.
• "Do Initial Public Offering Firms Manage Accruals? Evidence from Inividual Accounts," (with M. Cecchini and K. Liu), 2012, Review of Accounting Studies, 17 (1): 22-40.
• "The Effects of Prior Auditor Involvement and Client Pressure on Proposed Audit Adjustments," (with R. Hatfield and S. Vandervelde), 2011, Behavioral Research in Accounting, 23 (2): 117-130.
• "The Effect of Depreciation Method Choice on Asset Selling Prices," (with T. Rodgers and B. Tuttle), 2010, Accounting, Organizations and Society, 35 (8): 757-774.
• "How do Audit Workpaper Reviewers Cope with the Conficting Pressures of Detecting Misstatements and Balancing Client Workloads?," (with C. Agoglia, J. Brazel, and R. Hatfield, 2010, Auditing: A Journal of Practice and Theory, 29 (2): 27-43.
• "The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management," (with K. Liu), 2010, Journal of Accounting Research, 48 (3): 565-601.
• "Economic Consequences of Firms'' Depreciation Method Choice: Evidence from Capital Investments," (with M. Cecchini and K. Liu), 2009, Journal of Accounting and Economics, 48 (1): 54-68.
• "The Effect of Firms'' Depreciation Method Choice on Manager''s Capital Investment Decisions," 2008, The Accounting Review, 83 (2): 351-376.
• "An Investigation of the Relation Between Tax Professionals, Tax Refunds, and Fees," (with R. Hatfield and J. Kahle), 2008, Behavioral Research in Accounting, 20 (2): 19-35.
• "Accounting Fundamentals and CEO Bonus Compensation," (with T. Lopez and A. Reitenga), 2008, Journal of Accounting and Public Policy, 27 (5): 374-393.
• "The Effect of Tax Refunds on Taxpayers'' Willingness to Pay Higher Tax Return Preparation Fees," (with R. White), 2007, Research in Accounting Regulation, 20: 63-88.
• "Taxpayers'' Prepayment Positions and Tax Return Preparation Fees," (with P. Shoemaker, J. Barrick, and G. Burton), 2005, Contemporary Accounting Research, 22 (2): 409-447
• "A Note on the Relation Between Frames, Perceptions, and Taxpayer Behavior," (with R. Hatfield), 2005, Contemporary Accounting Research, 22 (1): 145-164.
• "The Effect of Restructuring Charges on Employer Contributions to Profit Sharing Plans," (with E. Mauldin, W. Wilcox, and D. Kruse), 2004, Journal of Accounting and Pubic Policy, 23 (4): 247-278.

Education

• Ph.D., University of Nebraska at Lincoln, 1997 
• M.S., San Diego State University, 1990 
• B.S., San Diego State University, 1988