JAMES HANSEN

SCHOOL OF ACCOUNTING & TAXATION
PROFESSOR OF ACCOUNTING

James Hansen

CONTACT

PHONE: 801.626.6433

EMAIL: jameshansen2@weber.edu

OFFICE: WB 255

ABOUT

James Hansen joined the 91¶ÌÊÓƵ faculty in fall 2013 and currently serves as a professor in the School of Accounting & Taxation in the Goddard School of Business & Economics. He started his service as department chair in 2019 after spending the 2018-2019 academic year as the Academic Fellow in the Office of the Chief Accountant at the Securities and Exchange Commission and stepped down on June 30, 2024.

He received his bachelor's and master's degrees in accounting from Brigham Young University and his Ph.D. in accounting from the University of Georgia Terry College of Business. He teaches Financial Statement Analysis, along with Introductory and Advanced Auditing in the GSBE Undergraduate Accounting and Master of Accounting programs. Hansen’s research focuses on audit quality and detection of earnings management. His research has been published in Auditing: A Journal of Practice and Theory, Current Issues in Auditing, Journal of Accounting Literature, Journal of Accounting and Public Policy, Journal of Portfolio Management, and The CPA Journal.

EDUCATION

Ph.D.,  Accounting - University of Georgia Terry College of Business, 2004

CPA - New Mexico 

M.S., Master of Accounting - Brigham Young University, 1999

B.S., Accounting - Brigham Young University, 1999 

HOBBIES

Enjoy spending time with family (wife Doris, seven daughters – Ellie, Abigail, Lilyanne, Ginevieve, Sophie, Cosette, Vivienne, and son – Howard), cycling, leisure reading, journal writing, church service, gardening, basketball, Boy Scouts of America (Eagle Scout), and ranching (inactive-my father sold the cows). 

PUBLICATIONS & PRESENTATIONS

PUBLICATIONS

  1.  “Target Shooting: Review of Earnings Management around Earnings Benchmarks”, with Ahsan Habib (Auckland University of Technology). Journal of Accounting Literature, Vol. 27, p. 25-70, 2008. 
  2. “Entity-level controls: The internal auditor’s assessment of management tone at the top”, with Nate Stephens (Utah State University) and David Wood (Brigham Young University). Current Issues in Auditing, Vol. 3, No. 1, p. 1-13, 2009. 
  3. “The Effect of Alternative Goals on Earnings Management Studies: An Earnings Benchmark Examination”. Journal of Accounting and Public Policy, Vol. 29, No. 5, p. 459-480, 2010. 
  4. “Where were the Auditors? Using AAERs in Introductory or Advanced Auditing Courses”. Journal of Accounting Education, Vol. 28, No. 2, p. 114-127, 2010. 
  5. “Do You Know What’s in Your Benchmark” with Steven Crawford (Rice University) and Richard Price III (Utah State University). Journal of Portfolio Management, Vol. 39, No. 3, p. 136-147, 2013. 
  6. “A Rotational Model for Internal Auditors, Academic Findings on its Costs and Benefits” with Matthew Starliper (University of Massachusetts-Amherst) and David Wood (Brigham Young University). The CPA Journal, Vol. 83, No. 10, p. 12-13, 2013 
  7. “Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002”, with John Campbell (University of Georgia), Chad Simon (Utah State University) and Jason Smith (University of Nevada, Las Vegas). Auditing: A Journal of Practice and Theory, Vol. 34, No.2, p. 91-120, 2015 
  8. “Introductory Audit Homework Handouts: A Bridge from Class to Auditors’ Professional Responsibilities”, Current Issues in Auditing, Vol. 11, No. 2, p. I1-I21, 2017.
  9. “Accounting Conservatism: A Life Cycle Perspective”, with Keejae Hong (University of North Carolina at Charlotte) and Sang-Hyun Park (Augusta University). Advances in Accounting, Vol. 40, p. 76-88, 2018.
  10. “All natural versus Organic: Are the Labels Equivalent in Consumers’ Minds”, with Clinton Amos (91¶ÌÊÓƵ) and Skyler King (91¶ÌÊÓƵ). Vol. 36, No. 4, p. 516-526, 2019.
  11. “Does the Timing of Auditor Changes Affect Audit Quality?  Evidence from the Initial Year of the Audit Engagement”, with Cory Cassell (University of Arkansas), Linda Myers (University of Tennessee), and Timothy Seidel (Brigham Young University).  Journal of Accounting, Auditing and Finance. Vol 35, No. 2, p. 263-289, 2020.
  12. “Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior”, with Ling Lisic (Virginia Tech University), Tim Seidel (Brigham Young University), and Mike Wilkins (University of Kansas). The Accounting Review, Vol. 96, No. 4, p. 289-314, 2021.
  13. “How has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research”, with Steven Glover (Brigham Young University) and Timothy Seidel (Brigham Young University).  Auditing: A Journal of Practice and Theory, Vol. 41, No. 1, p. 143-173, 2022.
  14. “Judicial Hellholes: Is State-level Legal Risk Reflected in Audit Fee Pricing?”, with Susan Murray (Augusta University), Sang-Hyun Park (Augusta University), and Nari Shin (Seoul University). Forthcoming, Managerial Auditing.

PRESENTATIONS

  1. 2022 – European Accounting Association (EAA) Annual Congress (Scheduled)
  2. 2021 – EAA Annual Congress (Virtual)
  3. 2019 - 91¶ÌÊÓƵ, Brigham Young University Accounting Research Symposium
  4. 2018 - University of Hertfordshire Europe Week, European Accounting Association Annual Congress, IE University, AAA Annual Meeting
  5. 2017 – University of Hertfordshire Europe Week, Brigham Young University Accounting Research Symposium
  6. 2015 – AAA Annual Meeting, AAA Audit Midyear Meeting, Utah State University, Idaho State University
  7. 2014 – Brigham Young University Accounting Research Symposium, University of North Carolina-Charlotte
  8. 2013 – AAA Southwest Regional Meeting, Brigham Young University Accounting Research Symposium, 91¶ÌÊÓƵ.
  9. 2012 – AAA Audit Midyear Meeting
  10. 2011 – AAA Annual Meeting, Texas Tech University
  11. 2010 – University of New Mexico, Eastern Washington University, AAA Western Regional Meeting
  12. 2009 – Oregon State University, Penn State Great Valley, St. Joseph’s University, San Diego State University, Saint Xavier University
  13. 2008 – Montana State University, St. John’s University, Seoul National University
  14. 2007 – University of Illinois at Chicago, Utah State University
  15. 2005 – Brigham Young University Accounting Research Symposium
  16. 2004 – AAA Annual Meeting, Auburn University, Brigham Young University Accounting Research Symposium, University of Illinois at Chicago, University of Missouri at St. Louis, University of Texas at Dallas