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College of Business Administration

College of Business Administration

Business Building Summer Hours:
Mon-Fri: 7 am - 5 pm
Saturday: Closed
Sunday: Closed

Student Success Center
1001 Business Building
Kansas State University
Manhattan, KS 66506

Dean's Office
2019 Business Building
Kansas State University
Manhattan, KS 66506

Terry Mason

Assistant Professormason
Department of Accounting


Office:2071 Business Building
Mailing Address:2139 Business Building
1301 Lovers Lane 
Manhattan, KS 66506


Research Goals

Terry Mason primarily studies earnings management, market efficiency, and auditing. His research examines the effects of earnings management on firm value and performance; the degree to which accounting information is reflected in stock prices; and how accounting information affects audit fees.

Current Research & Consulting Projects

  • “The Economic Effects of Earnings Management Pre- and Post-SOX.” with Richard Morton
  • “Post-Earnings Announcement Reversals and Market Perceptions of Earnings Correlation,” with Allen W. Bathke, Jr. and Richard M. Morton
  • “Earnings Autocorrelation, Earnings Volatility, and Audit Fees” with Dave Bryan and Kenny Reynolds
  • “The Influence of Earnings Management Conducted Through the Use of Accretive Stock Repurchases on Audit Fees” with Dave Bryan
  • “Culture’s Consequence: The Relationship Between Cultural Dimensions and Earnings Management After IFRS Adoption in the European Union” with Joe Ugrin
  • “The Impact of Organizational Slack and Lag Time on Economic Productivity: The Case of ERP Systems” with John Morris
  • “Effects of the Sarbanes-Oxley Act on Investor Confidence in the Market” with John Morris
  • “CEO Turnovers and Earnings Management” with Rick Morton
  • “Is the Clean Surplus Accounting Relation, Modeled by Ohlson (1995), Violated Due to the Increasing Number of Share Repurchases?” with Tim Zhang
  • “Are Analysts’ Superior to Time-Series Forecasts of Quarterly Earnings for Seasonal Firms?” with Allen W. Bathke, Jr. and Richard M. Morton
  • “A reexamination of the Quarterly Earnings Series of Nonseasonal Firms” with Allen W. Bathke, Jr
  • “Are Big 4 Auditors Less Likely to Accept Clients with High Autocorrelation and Volatility?” with Dave Bryan

Major Accomplishments

  • Bryan, David B., and Mason, Terry W. “Extreme CEO Pay Cuts and Audit Fees.” Advances in Accounting.

Areas of Teaching

Financial Reporting, Accounting Research and Communication, Finincial Statement Analysis


Ph D, Florida State University, 2015
Master of Accounting, Florida State University, 2011
BBA in Accounting, Harding University, 2004


Office Hours

TU 8:30 - 9:30 am, 10:50 - 11:20 am; and by Appointment