Terry Mason


Associate Professor
Koch Industries Director - Master of Accountancy
IMA Advisor
Department of Accounting

Office: 2147 Business Building
Mailing Address: 2139 Business Building
1301 Lovers Lane
Manhattan, KS 66506
Phone: 785-532-3390
Email: twmason@k-state.edu

Vita (pdf)

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 auditor risk assessments.


  • Bathke, A.W., T.W. Mason, and R.M. Morton. (2018). “Post-Earnings Announcement Reversals and Market Perceptions of Earnings Correlation,” Contemporary Accounting Research, Forthcoming.

  • Bryan, D. B., T.W. Mason, and K. J. Reynolds. (2018). “Earnings Autocorrelation, Earnings Volatility, and Audit Fees” Auditing: A Journal of Practice and Theory, August 2018, Vol. 37, No. 3, pp. 47-69.

  • Mason, T. W., and J. J. Morris (2017). “The Impact of Organizational Slack and Lag Time on Economic Productivity: The Case of ERP Systems,” International Journal of Enterprise Information Systems, volume 13, pp. 36-50.

  • Ugrin, J., T.W. Mason, and A. Emley. (2017). “Culture’s Consequence: The Relationship Between Cultural Dimensions and Income-Increasing Earnings Management After IFRS Adoption in the European Union,” Advances in Accounting, volume 37, pp. 140-151.

  • Bryan, David B. and T.W. Mason. (2017). “Executive Tournament Incentives and Audit Fees,” Advances in Accounting, volume 37, pp. 30-45.

  • Bryan, David B. and T.W. Mason. (2016). “Extreme CEO Pay Cuts and Audit Fees.” Advances in Accounting, volume 33, pp. 1-10.

  • Bryan, David B. and T.W. Mason. (2016). “The Influence of Earnings Management Conducted Through the Use of Accretive Stock Repurchases on Audit Fees,” Advances in Accounting, volume 34, pp. 99-109.

Current Research Projects

  • “The Economic Effects of Earnings Management Pre- and Post-SOX.” with Rick Morton.
  • “Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations” with Dave Bryan.
  • “Independent Director Reputation Incentives and Audit Fees” with Dave Bryan.
  • “Financial Analyst Forecasts for Seasonal Random Walk Firms with Allen W. Bathke, Jr. and Richard M. Morton.
  • “Security Market Perceptions of Nonseasonal Firms” with Allen W. Bathke, Jr. and Richard M. Morton.
  • “CEO Turnovers and Earnings Management Pre- and Post-SOX” with Rick Morton and Landon Mauler.
  • “IFRS, Culture, and Conservatism” with Joe Ugrin and Dave Bryan
  • “IFRS, Culture, and Financial Reporting Quality with Joe Ugrin and Dave Bryan

Areas of Teaching

Financial Reporting, Accounting Research and Communication, Financial Statement Analysis and Firm Valuation


Ph D, Florida State University, 2015
Major: Accounting | Support Area: Econometrics/Finance

MAAC, Florida State University, 2011
Major: Corporate Accounting

BBA, Harding University, 2004
Major: Accounting