Scott Stovall, Ph.D.
Associate Professor
Accounting and Finance
College of Business Administration
Abilene Christian University
stovallo@acu.edu
Office Phone: 325-674-2558
Office Fax: 325-674-2564
Professional Interests
Research Interests
Accounting Theory, Ethics, Management Accounting, Accounting History
Teaching Interests
Accounting Theory, Ethics, Cost Accounting, Managerial Accounting
Academic Background
Ph.D. University of North Texas, Denton, Texas, Accounting, 2001
M.S. University of North Texas, Denton, Texas, Accounting, 1988
B.B.A. Harding University, Searcy, Arkansas, Accounting, 1985
Certifications
Certified Public Accountant, Arkansas (Inactive), 1988-Present
Memberships
Academy of Accounting Historians
Beta Gamma Sigma
Society for Business Ethics
WORK EXPERIENCE
Academic Experience
Associate Professor of Accounting, Abilene Christian University (2006 - present).
Assistant Professor of Accounting, Abilene Christian University (2001 - 2006).
Visiting Assistant Professor of Accounting, Abilene Christian University (1998 - 2001).
Assistant Professor of Accounting, Harding University (1988 - 1998).
Tutor, Macquarie University (1990 - 1991).
Non-Academic Experience
Tax Accountant, Arthur Andersen & Company (1985 - 1987).
Courses Taught
Contemporary Issues in Accounting Theory (Specialized Masters)
Cost Accounting I
Ethics and the Accounting Profession (Specialized Masters)
Managerial Accounting
Sp Top: Advanced Accounting Systems (Specialized Masters)
INTELLECTUAL CONTRIBUTIONS:
Refereed Articles
Clements, C. E., Neill, J. D. , & Stovall, O. S. (forthcoming). Cultural Diversity, Country
Size, and the IFRS Adoption Decision. Journal of Applied Business Research.
Clements, C. E., Neill, J. D. , & Stovall, O. S. (forthcoming). The Impact of Cultural
Differences on the Convergence of International Accounting Codes of Ethics. Journal
of Business Ethics.
Stovall, O. S., Neill, J. D. , & Reid, B. (2009). Institutional Impediments to Voluntary
Ethics Measurement Systems: An International Perspective. Journal of Applied
Business Research, 25 (2), 119-125.
Clements, C. E., Neill, J. D. , & Stovall, O. S. (2009). An Analysis of International
Accounting Codes of Conduct. Journal of Business Ethics, 87 (1 Sup), 173-183.
Hoffman, W. M., Neill, J. D. , & Stovall, O. S. (2008). Mutual Fund Compliance Officer
Independence and Corporate Governance. Corporate Governance: An International
Review, 16 (1), 52-60.
Hoffman, W. M., Neill, J. D. , & Stovall, O. S. (2008). An Investigation of Ethics Officer
Independence. Journal of Business Ethics, 78 (1-2), 87-95.
Fowler, W. E., Neill, J. D. , & Stovall, O. S. (2006). Service Learning and Faith
Integration in Accounting. Christian Business Academy Review, 1 (1), 11-17.
Stovall, O. S., Neill, J. D. , & Reid, B. (2006). Institutional Impediments to Voluntary
Ethics Measurement Systems. Journal of Business Ethics, 66 (2-3), 169-175.
Fowler, W., Neill, J. D. , & Stovall, O. S. (2006). Service Learning: A Valuable
Experience. College Teaching Methods & Styles Journal, 1 (3), 99-107.
Perkins, D., Stovall, O. S. , & Fessler, N. (2005). The Case of Caprock Cycle
Company. Journal of Accounting Case Research, 8 (2).
Neill, J. D. & Stovall, O. S. (2005). Stakeholder Salience and Corporate Social
Responsibility: Evidence from Three Companies. Journal of Applied Business Research,
21 (3), 71-78.
Neill, J. D., Stovall, O. S. , & Jinkerson, D. (2005). A Critical Analysis of the Accounting
Industry's Voluntary Code of Conduct. Journal of Business Ethics, 59 (1-2).
Stovall, O. S., Neill, J. D. , & Perkins, D. (2004). Corporate Governance, Internal
Decision Making, and the Invisible Hand. Journal of Business Ethics, 51 (2), 221-227.
Neill, J. D., Stovall, O. S. , & Perkins, D. (2003). The Balanced Scorecard: A Multiple
Stakeholder Perspective. Journal of Accounting and Finance Research, 11 (5), 58-68.
Perkins, D., Stewart, J., & Stovall, O. S. (2002). Using Excel, TOC, and ABC to Solve
Product Mix Decisions with More Than One Constraint. Management Accounting
Quarterly, 1-10.
Refereed Proceedings
Perkins, D., Stovall, O. S. , & Fowler, W. (2001). The Cost of a Bicycle: A Conceptual
Look at Product Costing. American Society of Business and Behavioral Sciences.
Invited Articles/Reviews
Stovall, O. S. (forthcoming). Book Review of Accounting and Business Ethics: An
Introduction. International Journal of Accounting.
Presentation of Refereed Papers
International
Clements, C. E., Neill, J. D. , & Stovall, O. S. (2009, October). Inherent Conflicts of
Interest in the Accounting Profession. Annual International Conference Promoting
Business Ethics, Niagara Falls, New York.
Stovall, S. (2009). The Impact of Cultural Differences on the Convergence of
International Accounting Codes of Ethics. American Accounting Association
International Accounting Section Midyear Conference, St. Petersburg, Florida.
Stovall, S. (2008). The Impact of Cultural Differences on the Convergence of
International Accounting Codes of Ethics. Annual International Conference Promoting
Business Ethics, New York, New York.
Stovall, S. (2008). Institutional Impediments to Voluntary Ethics Measurement
Systems: An International Perspective. Society for Business Ethics Annual Meeting,
Anaheim, California.
Stovall, S. (2008). NeuroMarketing: Probing the Consumer Brain. Annual International
Conference Promoting Business Ethics, New York, New York.
Clements, C., Neill, J. D. , & Stovall, O. S. (2007, October). International Accounting
Codes of Ethics: A Content Analysis. Annual International Conference Promoting
Business Ethics, Chicago, Illinois.
Clements, C., Neill, J., & Stovall, O. S. (2007, June). An Analysis of International
Accounting Codes of Conduct. International Center for Corporate Accountability's 2nd
International Conference on Globalization and the Good Corporation, New York, New
York.
Stovall, O. S., Neill, J., & Reid, B. (2007, June). Institutional Impediments to Voluntary
Ethics Measurement Systems: An International Perspective. International Center for
Corporate Accountability's 2nd International Conference on Globalization and the Good
Corporation, New York, New York.
Timmerman, J. E., Stovall, O. S. , & Shepherd, I. (2007, October). An Ethics Critique of
Select eMarketing Practices. Annual International Conference Promoting Business
Ethics, Chicago, Illinois.
Hoffman, M., Neill, J., & Stovall, O. S. (2006, October). Recent SEC Rules to Increase
Independence in the Mutual Fund Industry: Are They Effective? Annual International
Conference Promoting Business Ethics, Niagara Falls, New York.
Hoffman, M., Neill, J., & Stovall, O. S. (2005, October). An Investigation of Ethics
Officer Independence. Twelfth Annual International Conference Promoting Business
Ethics, Chicago, Illinois.
Stovall, O. S. & Neill, J. D. (2005, April). Objectivity in Accounting: An Institutional
Impediment to Principles-Based Accounting Setting. Critical Perspecitves on Accounting
Conference, New York, New York.
Neill, J. D., Stovall, O. S. , & Jinkerson, D. (2004, May). A Comparison of Industry-Wide
Voluntary Codes of Conduct in the Chemical and Public Accounting Industries.
International Conference on Voluntary Codes of Conduct for Multinational Corporations,
New York, New York.
Stovall, O. S., Neill, J. D. , & Reid, B. (2004, October). Institutional Impediments to
Voluntary Ethics Measurement Systems. Eleventh Annual International Conference
Promoting Business Ethics, Chicago, Illinois.
Neill, J. & Stovall, O. S. (2003, October). Stakeholder Salience and Corporate Social
Responsibility: Evidence from Three Companies. Tenth Annual International Conference
Promoting Business Ethics, Garden City, New York.
Timmerman, J. E. & Stovall, O. S. (2003, October). The Ethical Position of Business
School Students: Where Are They? Tenth Annual International Conference Promoting
Business Ethics, Garden City, New York.
Stovall, O. S., Neill, J., & Perkins, D. (2002, October). Corporate Governance, Internal
Decision Making, and the Invisible Hand. Annual International Conference Promoting
Business Ethics, Niagara Falls, New York.
Neill, J., Stovall, O. S. , & Perkins, D. (2001, October). The Balanced Scorecard: A
Multiple Stakeholder Perspective. Annual International Conference Promoting Business
Ethics, Chicago, Illinois.
National
Perkins, D., Stovall, O. S. , & Fessler, N. (2003, January). Caprock Cycle Company. AAA
Management Accounting section meeting, San Diego, California.
Stovall, O. S. (2003, November). The Rise and Fall of Human Resource Accounting: An
Effort in Principles-Based Accounting. Academy of Accounting Historians Conference,
Denton, Texas.
Stovall, O. S., Neill, J., & Perkins, D. (2003, July). Corporate Governance, Internal
Decision Making, and the Invisible Hand. Christian Scholars' Conference at Baylor
University, Waco, Texas.
Neill, J., Stovall, O. S. , & Perkins, D. (2002, December). The Balanced Scorecard: A
Multiple Stakeholder Perspective. American Academy of Accounting and Finance, New
Orleans, Louisiana.
Stovall, S. (2001, February). Dale's Delivery, Inc.: An Introductory Case for Financial
Accounting. Annual Meeting of the American Society of Business and Behavioral
Sciences, Las Vegas, Nevada.
Regional
Clements, C. E., Neill, J. D. , & Stovall, O. S. (2010, March). Cultural Diversity, Country
Size, and the IFRS Adoption Decision. American Accounting Association Southwest
Regional Meeting, Dallas, Texas.
Fowler, W., Stovall, O. S. , & Neill, J. D. (2005, March). Service Learning: A Valuable
Experience. American Accounting Association Southwest Regional Meeting, Dallas,
Texas.
Dissertation
Dissertation
Human Resource Accounting: Implications for Theory and Practice
Working Papers
Timmerman, J. E., Stovall, O. S. , & Shepherd, I. "Murky Marketing: An Ethics
Examination of Select eMarketing Practices," initial submission to Journal Of Business
Ethics.
Stovall, O. S., Neill, J., & Merino, B. "Objectivity in Accounting: An Institutional
Impediment to Principles-Based Accounting Standard Setting".
Perkins, D. & Stovall, O. S. (2007). "Need a Cost Accounting System? Take Your Pick!".
SERVICE:
Service to the University
College Assignments
Chair:
2009-2010: Research Team
2006-2007 through 2007-2008: Faculty Evaluation Committee: Oversee and Administer
COBA Faculty Evaluation Process
Faculty Advisor:
2002-2003 through 2004-2005: Freshman Academic Advisor: Provided academic
advising for freshmen business students
Faculty Sponsor:
1998-1999 through 2000-2001: Business Administration (BA) Council (student service
club)
Member:
2004-2005: Ad hoc Academic Integrity Policy Committee: Helped formulate/write
College of Business honor code.
2004-2005 through 2007-2008: COBA Faculty Development & Intellectual
Contributions Team
2001-2002 through 2005-2006: Faculty Development Committee: AACSB Accreditation
Committee
Other Institutional Service Activities:
2001-2002 through 2009-2010: Intellectual Contributions Workshop Coordinator: Plan
and schedule intellectual contributions workshops for the College of Business
Administration, including ABE grant presentations.
University Assignments
Member:
2004-2005: University Outcomes Assessment Review Committee: Outcomes assessment
review activities for university departments.
2004-2005 through 2009-2010: University Research Council.
Other Institutional Service Activities:
2008-2009 through 2009-2010: Faculty Representative to the University Audit
Committee of the Board of Trustees
2006-2007: University (Freshman) Seminar Teacher: Taught University (Freshman)
Seminar
2002-2003 through 2004-2005: University (Freshman) Seminar Teacher: Taught
University (Freshman) Seminar
Service to the Profession
Reviewer: Conference Paper
2005: Accounting Association Southwest Region Meeting (Regional).
2004: Christian Business Faculty Association, Abilene, Texas (National).
Service to the Community
Member of a Committee
2004-2005: Southern Hills Church of Christ, Congregation Member
Other Community Service Activities
2003-2004: Volunteer Income Tax Assistance Program, Served as a faculty sponsor and
tax preparer for the VITA Center on Dyess Airforce Base in Abilene, Texas.