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).
- “Audit Process Ineffectiveness: Evidence from Audit Report Errors” with Michelle Draeger and Eric T. Rapley. Forthcoming at Journal of Accounting Literature.
- “Critical Audit Matters: Recurring, Nonrecurring, and Intermittent” with Binod Guragai and Eric T. Rapley (2025). Accounting Horizons 39 (1): 27-44.
- “Data Breach Severity and Debt Market Responses” with Corey A. Evans, Terry W. Mason, and Ashely N. West (2023). Accounting and the Public Interest 23 (1): 76-109.
- “U.S. Multinational Company Payout and Investment Decisions in Response to International Tax Provisions of the Tax Cuts and Jobs Act of 2017,” with Jimmy F. Downes, Mollie Mathis, and Eric T. Rapley (2023). Journal of American Taxation Association 45 (1): 35-61.
- “Discontinued Operations and Analyst Forecast Accuracy,” with Binod Guragai and Eric T. Rapley (2021). Review of Quantitative Finance and Accounting 57: 595-627.
- “High-Quality Information Technology and Capital Investment Decisions,” with John Abernathy, Jimmy Downes, and Eric T. Rapley (2020). Journal of Information Systems 34 (3): 1-29.
- “Disaggregated Capital Expenditures,” with Don Herrmann and Eric T. Rapley (2019). Accounting Horizons 33 (4): 77-93.
- “Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability,” with Sandeep Nabar and Eric T. Rapley (2018). Accounting Horizons 32 (4): 59-84.
- “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.
- “The Association Between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness,” 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
Financial Reporting and Accounting Analytics
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