Brooke Beyer
Associate Professor
Deloitte Director of Accounting Analytics & Innovation
Department of Accounting
| Office: |
2054 Business Building |
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| Mailing Address: |
2139 Business Building
1301 Lovers Lane
Manhattan, KS 66506 |
| E-mail: |
bbeyer@k-state.edu |
Research Goals
Brooke Beyer studies the relationship between financial reporting (voluntary disclosure and earnings management) and decisions made by firms’ stakeholders (i.e., investors, creditors, board of directors, and employees).
- “Disaggregated Capital Expenditures,” with Don Herrmann and Eric T. Rapley.
- “Discontinued Operations, Analyst Forecast Accuracy, and Disclosure Quality,” with Binod Guragai and Eric T. Rapley.
- “Internal Information Quality and Capital Investment Decisions,” with John Abernathy, Jimmy F. Downes, and Eric T. Rapley.
- Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability,” with Sandeep M. Nabar, and Eric T. Rapley (2018). Forthcoming in Accounting Horizons.
- “Internal Capital Market Inefficiencies, Shareholder Payout, and Abnormal Leverage,” with Jimmy Downes and Eric T. Rapley (2017). Journal of Corporate Finance 43 (C): 39-57.
- “Income Statement Reporting Discretion Allowed by FIN 48: Interest and Penalty Expense Classification,” with John Abernathy, Andrew Gross, and Eric T. Rapley (2017). Journal of the American Taxation Association 39 (1): 45-66.
- “How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness,” with John Abernathy, Adi Masli and Chad Stefaniak (2015). Current Issues in Auditing 9 (1): 1-9.
- “Earnings Management Constraints and Classification Shifting,” with John Abernathy and Eric T. Rapley (2014). Journal of Business Finance & Accounting 41 (5-6): 600-626.
- “Audit Committee Financial Expertise: An Examination of Financial Reporting Timeliness and Characteristics of Audit Committee Accounting Experts,” with John Abernathy, Adi Masli and Chad Stefaniak. (2014). Advances in Accounting 30 (2): 283-297.
- “What It Means to be an Accounting Professor: A Concise Guide for Doctoral Students in Accounting,” with Don Herrmann, Gary K. Meek, and Eric T. Rapley (2010). Issues in Accounting Education 25 (2): 227-244.
Areas of Teaching
Advanced Financial Reporting and Accounting Theory & History
Education
Ph. D., Oklahoma State University, 2013
Major: Accounting
Masters of Accountancy, Kansas State University, 1997
Major: Accounting
Bachelors of Science in Business Administration, Kansas State University, 1996
Major: Accounting