Brooke Beyer

Associate Professor beyer

Deloitte Director of Accounting Analytics & Innovation

Department of Accounting

Office: 2054 Business Building
Mailing Address: 2139 Business Building
1301 Lovers Lane
Manhattan, KS 66506
Phone: 785-532-5916


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).

Current Research and Consulting Projects

  • “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


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