JOHN D. NEILL, III
VITA
Rev. 03-01-10
PERSONAL INFORMATION.
Rank:
Department:
Address:
Professor
Accounting and Finance
College of Business Administration
Abilene Christian University
ACU Box 29329
Abilene, TX 79699
Phone:
(325) 674-2053
Email:
john.neill@coba.acu.edu
Employment Status: Full-time
Tenure status: Tenured
EDUCATIONAL BACKGROUND.
Ph.D.
University of Florida
Gainesville, FL
Major: Accounting
Minor: Finance
1990
M.S.
Abilene Christian University
Abilene, TX
Major: Religious Education
1984
B.B.A.
Abilene Christian University
Abilene, TX
Major: Accounting
1980
PRIOR AND CURRENT EXPERIENCE IN EDUCATION.
Abilene Christian Univ.
Abilene, TX
Professor
2003-Present
Abilene Christian Univ.
Abilene, TX
Associate Professor
2000-2003
Chapman University
Orange, CA
Associate Professor
1997-2000
Florida State Univ.
Tallahassee, FL
Assistant Professor
1990-1997
University of Florida
Gainesville, FL
Research and
Teaching Assistant
1986-1990
Abilene Christian Univ.
Abilene, TX
Accounting Instructor
1984-1985
PRIOR EXPERIENCE NOT IN EDUCATION.
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Pennzoil Company
Houston, TX
Programmer Analyst
and Corporate Accountant
1980-1983
PROFESSIONAL MEMBERSHIPS.
American Accounting Association
Society for Business Ethics
PROFESSIONAL CERTIFICATIONS.
Certified Public Accountant (Texas)
PROFESSIONAL MEETINGS ATTENDED.
16th Annual International Conference Promoting Business Ethics
American Accounting Assoc. International Section Mid-Year Meeting
15th Annual International Conference Promoting Business Ethics
Society for Business Ethics Annual Meeting
14th Annual International Conference Promoting Business Ethics
Globalization and the Good Corporation – ICCA
Third Bentley Global Business Ethics Symposium
13th Annual International Conference Promoting Business Ethics
Critical Perspectives on Accounting Conference
Twelfth Annual International Conference Promoting Business Ethics
American Accounting Association Southwest Regional Meeting
Eleventh Annual International Conference Promoting Business Ethics
International Conference on Voluntary Codes of Conduct for
Multinational Corporations
Tenth Annual International Conference Promoting Business Ethics
Christian Scholars’ Conference
American Academy of Accounting and Finance Annual Meeting
Eighth Annual International Conference Promoting Business Ethics
Celebration 2001 Conference
American Accounting Association Annual Meeting
American Accounting Association Western Regional Meeting
Southern California Accounting Research Forum
American Accounting Association Southeast Regional Meeting
Oklahoma Center for Research in Accounting Conference
2009
2009
2008
2003, 2004, 2006, 2008, 2009
2007
2007
2007
2006
2005
2005
2005, 2010
2004
2004
2003
2003
1999-2002
2001
2001
1988, 1991-1997,
1999, 2001, 2008
1999
1997-1999
1992
1992
INTELLECTUAL AND SCHOLARLY ACTIVITY.
REFEREED PUBLICATIONS IN ACADEMIC JOURNALS (OTHER THAN PROCEEDINGS):
“The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics”
(with Curtis Clements and Scott Stovall). Forthcoming in the Journal of Business Ethics.
“Cultural Diversity, Country Size, and the IFRS Adoption Decision” (with Curtis Clements and Scott
Stovall). Forthcoming in the Journal of Applied Business Research.
“An Analysis of International Accounting Codes of Conduct” (with Curtis Clements and Scott Stovall).
Journal of Business Ethics (April 2009):173-183.
“Institutional Impediments to Voluntary Ethics Measurement Systems: An International Perspective” (with
Scott Stovall and Brad Reid). Journal of Applied Business Research (March/April 2009): 119-125.
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“An Investigation of Ethics Officer Independence” (with Michael Hoffman and Scott Stovall). Journal of
Business Ethics (March 2008): 87-95.
“Mutual Fund Compliance Officer Independence and Corporate Governance” (with Michael Hoffman and
Scott Stovall). Corporate Governance: An International Review (January 2008): 52-60.
“Institutional Impediments to Voluntary Ethics Measurement Systems” (with Scott Stovall and Brad Reid).
Journal of Business Ethics (June 2006): 169-175.
“Service Learning and Faith Integration in Accounting (with Bill Fowler and Scott Stovall). Christian
Business Academy Review (Spring 2006): 2-8.
“Service Learning: A Valuable Experience” (with Bill Fowler and Scott Stovall). The International
College Teaching Methods and Styles Journal (Fall 2005): 99-108.
“How Does Bankruptcy Risk Affect Stock Values?” (with Glenn M. Pfeiffer). Journal of Applied Business
Research (Fall 2005): 41-48.
“A Critical Analysis of the Accounting Industry’s Voluntary Code of Conduct” (with Scott Stovall and
Darryl Jinkerson). Journal of Business Ethics (June 2005): 101-108.
“Stakeholder Salience and Corporate Social Responsibility: Evidence from Three Companies” (with Scott
Stovall). Journal of Applied Business Research (Summer 2005): 71-78.
ACharacteristics and Subsequent Operating Performance of Firms Electing Quasi-Reorganizations@ (with
Glenn M. Pfeiffer and Graeme W. Rankine). Journal of Accounting, Ethics & Public Policy (Fall 2004).
“Corporate Governance, Internal Decision Making, and the Invisible Hand” (with Scott Stovall and David
Perkins). Journal of Business Ethics (May 2004): 221-227.
“The Balanced Scorecard: A Multiple Stakeholder Perspective” (with Scott Stovall and David Perkins).
Journal of Accounting and Finance Research (Winter 2003): 58-68.
“The Operating Performance of Firms that Reprice Employee Stock Options@ (with Glenn M. Pfeiffer).
Journal of Accounting and Finance Research (Fall 2002): 80-87.
“Technology R&D Alliances and Firm Value” (with Glenn M. Pfeiffer and Candace E. Young-Ybarra). The
Journal of High Technology Management Research (Autumn 2001): 227-237.
“The ‘Senior Blessing’ at Abilene Christian University’s College of Business Administration” (with
William Fowler). The Journal of Biblical Integration in Business (Fall 2001): 201-213.
“Asymmetric Gains in Strategic Alliances” (with Glenn M. Pfeiffer and Candace E. Young-Ybarra).
Journal of Accounting and Finance Research (Fall 2001): 1-10.
"The Probability of Earnings-Related Disclosure as a Determinant of Predisclosure Information Production"
(with Stephen P. Baginski and John M. Hassell). Advances in Accounting (2001): 1-24.
"The Value-Relevance of Current and Forward-Looking Accounting Information Subsequent to a Corporate
Restructuring" (with Richard M. Morton). Advances in Accounting (2001): 195-220.
“The Relation Between Market Prices and an Analysts’ Forecast-Based Fundamental Value Surrounding a
Corporate Restructuring@ (with Richard M. Morton). Journal of Accounting and Finance Research (Fall
2000): 1-11.
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“The Value-Relevance of Earnings and Capital Expenditures in Quasi-Reorganizations” (with Glenn M.
Pfeiffer and Graeme W. Rankine). Journal of Accounting and Finance Research (Fall 2000): 94-107.
"The Time-Series Behavior of IPO Betas" (with Steven B. Perfect and Kenneth W. Wiles). Review of
Quantitative Finance and Accounting (November 1999): 261-276.
AThe Effect of Potentially Dilutive Securities on P/Es@ (with Glenn M. Pfeiffer).
Financial Analysts Journal (July/August 1999): 58-64.
"Predicting Subsequent Management Forecasting Behavior at the Date of an Initial Public Offering" (with
Stephen P. Baginski and John M. Hassell). Review of Quantitative Finance and Accounting (January
1999): 5-20.
"The Perceived Reputations of the Client Portfolios of the Big 6 Accounting Firms@
(with Cynthia F. Eakin and Stephen Wheeler). Journal of Accounting, Ethics & Public Policy (Winter
1999): 182-197.
"Bias in Post-IPO Management Forecasts" (with Stephen P. Baginski and John M. Hassell). Advances in
Accounting (1998): 1-18.
"The CPA Firm Experience of Accounting Faculty: A First-Step Analysis of Career Knowledge Transfer"
(with James R. Hasselback and Stephen Wheeler). Accounting Perspectives (Fall 1996): 17-26.
"Accounting Method Choice and IPO Valuation" (with Susan G. Pourciau and Thomas F. Schaefer).
Accounting Horizons (September 1995): 68-80.
"An Investigation of the Determinants of Accounting Method Choice Among Initial Public Offering Firms"
(with Susan G. Pourciau and Thomas F. Schaefer). Advances in Accounting (1995): 111-129.
"Auditor Changes Prior to Initial Public Offerings." Accounting Enquiries (August 1995): 49-66.
"The Usefulness of Cash Flow Data: A Review and Synthesis" (with Thomas F. Schaefer, Paul R. Bahnson,
and Michael E. Bradbury). Journal of Accounting Literature (1991): 117-149.
NON-REFEREED PUBLICATIONS (OTHER THAN PROCEEDINGS):
"Accounting for Marketable Securities." Published in the Encyclopedic Dictionary of Accounting (1997).
Blackwell Publishers, UK.
"Accounting Quality and the Long-Term Mispricing of Initial Public Security Offerings." Earnings Quality
(1993): 27-56. Published by The Oklahoma Center for Research in Accounting.
RESEARCH MONOGRAPHS:
SCHOLARLY BOOKS:
CHAPTERS IN SCHOLARLY BOOKS:
ACADEMIC TEXTBOOKS:
REFEREED PROCEEDINGS FROM SCHOLARLY MEETINGS:
"Accounting Method and Disclosure Choices and the Underpricing of Initial Public Offerings." Collected
Papers and Abstracts of the 44th Annual Meeting of the Southeastern Region American Accounting
Association (1992): 241-245.
PAPERS PRESENTED AT ACADEMIC CONFERENCES:
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“Cultural Diversity, Country Size, and the IFRS Adoption Decision” (with Curtis Clements and Scott
Stovall). American Accounting Association Southwest Regional Meeting (March 2010).
“Inherent Conflicts of Interest in the Accounting Profession” (with Curtis Clements and Scott Stovall). 16th
Annual International Conference Promoting Business Ethics (October 2009).
“The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics”
(with Curtis Clements and Scott Stovall). American Accounting Association International Section MidYear Meeting (February 2009).
“The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics”
(with Curtis Clements and Scott Stovall). 15th Annual International Conference Promoting Business Ethics
(October 2008).
“Institutional Impediments to Voluntary Ethics Measurement Systems: An International Perspective” (with
Scott Stovall and Brad Reid). Society for Business Ethics Annual Meeting (August 2008).
“An Analysis of International Accounting Codes of Conduct” (with Curtis Clements and Scott Stovall). 14th
Annual International Conference Promoting Business Ethics (November 2007).
“Institutional Impediments to Voluntary Ethics Measurement Systems: An International Perspective” (with
Scott Stovall and Brad Reid). Globalization and the Good Corporation – ICCA (June 2007).
“An Analysis of International Accounting Codes of Conduct” (with Curtis Clements and Scott Stovall).
Globalization and the Good Corporation – ICCA (June 2007).
Challenges in Managing Business Ethics Programs (Panel Discussion). Third Bentley Global Business
Ethics Symposium (June 2007).
“Recent SEC Rules to Increase Independence in the Mutual Fund Industry: Are They Effective?” (with
Michael Hoffman and Scott Stovall). 13th Annual International Conference Promoting Business Ethics
(October 2006).
“An Investigation of Ethics Officer Independence” (with Michael Hoffman and Scott Stovall). Twelfth
Annual International Conference Promoting Business Ethics (October 2005).
“Objectivity in Accounting: An Institutional Impediment to Principles-Based Accounting Standard Setting”
(with Scott Stovall). Critical Perspectives on Accounting Conference (April 2005).
“Service Learning: A Valuable Experience” (with Bill Fowler and Scott Stovall). American Accounting
Association Southwest Regional Meeting (March 2005).
“Institutional Impediments to Voluntary Ethics Measurement Systems” (with Scott Stovall). Eleventh
Annual International Conference Promoting Business Ethics (October 2004).
“A Comparison of Industry-Wide Voluntary Codes of Conduct in the Chemical and Public Accounting
Industries” (with Scott Stovall and Darryl Jinkerson). International Conference on Voluntary Codes of
Conduct for Multinational Corporations (May 2004).
“Stakeholder Salience and Corporate Social Responsibility: Evidence from Three Companies” (with Scott
Stovall). Tenth Annual International Conference Promoting Business Ethics (October 2003).
“Corporate Governance, Internal Decision Making, and the Invisible Hand” (with Scott Stovall and David
Perkins). Christian Scholars’ Conference (July 2003).
“The Balanced Scorecard: A Multiple Stakeholder Perspective” (with Scott Stovall and David Perkins).
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American Academy of Accounting and Finance Annual Meeting (December 2002).
“Cross-Sectional Differences in the Probability of Bankruptcy and Firm Value” (with Glenn Pfeiffer).
American Academy of Accounting and Finance Annual Meeting (December 2002).
“Corporate Governance, Internal Decision Making, and the Invisible Hand” (with Scott Stovall and David
Perkins). Ninth Annual International Conference Promoting Business Ethics (October 2002).
“An Empirical Assessment of Recent Option Repricings” (with Glenn Pfeiffer). American Academy of
Accounting and Finance Annual Meeting (December 2001).
“The Balanced Scorecard: A Multiple Stakeholder Perspective” (with Scott Stovall and David Perkins).
Eighth Annual International Conference Promoting Business Ethics (October 2001).
“The ‘Senior Blessing’ at Abilene Christian University’s College of Business Administration” (with
William Fowler). Celebration 2001 Conference (July 2001).
“Determinants of Value in Technology R&D Strategic Alliances” (with Glenn Pfeiffer and Candace YoungYbarra). International Applied Business Research Conference (March 2001).
“Technology Alliances and Firm Value” (with Glenn Pfeiffer and Candace Young-Ybarra). American
Academy of Accounting and Finance Annual Meeting (December 2000).
“The Value of Flexibility in Strategic Alliances” (with Glenn Pfeiffer and Candace Young-Ybarra).
Western Decision Sciences Institute Annual Meeting (April 2000).
“The Relation Between Market Prices and an Analysts’ Forecast-Based Fundamental Value Surrounding a
Corporate Restructuring@ (with Richard M. Morton). American Academy of Accounting and Finance
Annual Meeting (December 1999).
“The Value-Relevance of Earnings and Capital Expenditures in Quasi-Reorganizations” (with Glenn M.
Pfeiffer and Graeme W. Rankine). American Academy of Accounting and Finance Annual Meeting
(December 1999).
"The Value-Relevance of Current and Forward-Looking Accounting Information Subsequent to a Corporate
Restructuring" (with Richard M. Morton). American Accounting Association Western Regional Meeting
(April 1999).
“The Effect of Potentially Dilutive Securities on P/Es” (with Glenn Pfeiffer). American Accounting
Association Western Regional Meeting (April 1999).
“Characteristics and Subsequent Operating Performance of Firms Electing Quasi-Reorganizations” (with Glenn
Pfeiffer). Southern California Accounting Research Forum (March 1999).
“The Effect of Potentially Dilutive Securities on P/Es” (with Glenn Pfeiffer). Southern California Accounting
Research Forum (November 1998).
"The Probability of Earnings-Related Disclosure as a Determinant of Predisclosure Information Production"
(with Stephen P. Baginski and John M. Hassell). Southern California Accounting Research Forum
(November 1997).
American Accounting Association Annual Meeting (August 1996)
American Accounting Association Southeast Regional Meeting (1992)
Oklahoma Center for Research in Accounting Conference (1992)
PAPERS PRESENTED AT PROFESSIONAL CONFERENCES:
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PUBLICLY AVAILABLE RESEARCH WORKING PAPERS:
PAPERS PRESENTED AT FACULTY RESEARCH SEMINARS:
Research papers presented at the following universities:
Abilene Christian University (1999)
Chapman University (1996)
Florida State University (1990,1995)
Texas A&M University (1990)
University of Alabama (1990)
University of Arizona (1990)
University of Florida (1989)
University of North Carolina at Greensboro (1997)
University of Tennessee (1990)
University of Texas at San Antonio (1997)
PUBLICATIONS IN TRADE AND PROFESSIONAL JOURNALS:
BOOK REVIEWS:
INSTRUCTIONAL CASES:
RESEARCH IN PROGRESS.
“Objectivity in Accounting: An Institutional Impediment to Principles-Based Accounting Standard Setting”
(with Barbara Merino and Scott Stovall).
“Inherent Conflicts of Interest in the Accounting Profession” (with Curtis Clements and Scott Stovall).
PROFESSIONAL SERVICE ACTIVITIES.
Manuscript Reviewing
Ad hoc reviewer for the Journal of Business Ethics
2005, 2007, 2008
Ad hoc reviewer for Advances in Accounting
2000, 2008
Ad hoc reviewer for the Christian Business Faculty Association
Conference
2004, 2005
Ad hoc reviewer for the Financial Analysts Journal
2002, 2003
Ad hoc reviewer for the Journal of Accounting
and Finance Research
2000, 2001, 2002, 2003
Ad hoc reviewer for The Journal of Accounting Education
2000
Ad hoc reviewer for the Review of Quantitative Finance
and Accounting
1996
Ad hoc reviewer for The Journal of Accounting Literature
1996
Ad hoc reviewer for Issues in Accounting Education
1996, 1997
Ad hoc reviewer for The Accounting Educators' Journal
1994, 1995
Ad hoc reviewer for The Accounting Review
1991, 1993
Ad hoc reviewer for the American Accounting
Association Annual Meeting
Ad hoc reviewer for the AAA Southeast
Regional Meeting
1991, 1992,
1995, 1996
1994, 1996
PROFESSIONAL GROWTH ACTIVITIES.
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Maintaining annual Texas State Board of Public Accountancy CPE requirements
OTHER PROFESSIONAL PRESENTATIONS.
INSTITUTIONAL SERVICE.
Abilene Christian University Service Activities
Undergraduate General Education Council
Honors Advisory Council
Financial Aid and Scholarships Committee
Outcomes Assessment Review Committee
2009-Present
2005-2008
2003-2004
2002-2003
Abilene Christian University College of Business Administration Service Activities
Business Academic Task Force
2009-Present
AACSB Accreditation Committee
2008-2009
Assessment Committee
2002-2007
VISTA Committee
2004-2005
Curriculum Committee
2001-2002
Academic Review Committee (ad hoc member)
Summer 2002
Chapman University Service Activities
Board of Trustees Budget and Finance Committee
1999-2000
Chapman University School of Business and Economics Service Activities
Accounting Society Advisor
1998-2000
Florida State University Accounting Department Service Activities
Faculty Recruiting Committee
Undergraduate Scholarship and Awards Committee
Upper Division Advising
Member of six dissertation committees
Florida State University College of Business Service Activities
Graduate Admissions Appeals Committee
Space Committee
Scholarship Committee
1991-1996
1992-1997
1994-1997
1995-1996
1993-1995
1992-1993
CHURCH AND COMMUNITY SERVICE.
Southern Hills Church of Christ
Chairman, Finance Committee
Campus Ministry Team
Bridge Builders Ministry
Teacher, Junior Bible Bowl
2005-Present
2003-2006
2003-2005
2004-Present
The House That Kerry Built – Board of Directors
2003-2007
Abilene Runners Club – Treasurer
2002-2008
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AWARDS AND HONORS.
Teacher of the Year, ACU Acct. and Finance Dept.
Dean’s Award for Research
Dean’s Award for Research
Teacher of the Year, ACU Acct. and Finance Dept.
Teacher of the Year, ACU Acct. and Finance Dept.
Teaching Incentive Program Award, Florida St.
University Teaching Award, Florida State Univ.
Deloitte Haskins & Sells Doctoral Fellowship
American Accounting Association Fellowship
Graduate Council Fellowship, Univ. of Florida
Alpha Chi Honor Society, ACU
2008-2009
2008-2009
2006-2007
2004-2005
2000-2001
1995-1996
1994-1995
1987-1989
1985-1986
1985-1986
1980
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