Faculty and ResearchExpert Guide

Education

• Ph.D. in Business Administration
  Virginia Polytechnic Institute and State University, Blacksburg, Virginia
• Master of Science in Education
  University of Virginia, Charlottesville, Virginia
• Master of Accounting
  Virginia Polytechnic Institute and State University, Blacksburg, Virginia

Areas of Expertise

• Auditing
• Financial Reporting & Capital Markets
• Financial Statement Analysis

Courses Taught

• Accounting for Decisions
• Accounting for Managers
• Accounting for Planning and Control
• Accounting Research and Reporting
• Accounting Research Methods on Capital Markets
• Applied Accounting Concepts
• Dissertation Preparation
• Doctoral Research in Business Administration
• Evaluation of Financial Reports, Business Analysis and Valuation
• Evolution of Accounting Thought
• Financial Reporting and Analysis
• Management Accounting
• Ph.D. Dissertation
• Seminar in Financial Accounting Theory I
• Seminar: Accounting Information and Security Prices
• Seminar: Theory and Contemporary Research in Financial Accounting
• Special Topics in International Business
• Strategy Development and Implementation

Refereed Journal Articles

Pacheco Paredes, A. A., & Wheatley, C. M.

(2021).

The Association of Real Earnings Management with Audit Report Lags.

Advances in Accounting

.

Islam, M. N., & Wheatley, C. M. (2021). Climate Risk and Trade Credit: Global Evidence. International Trade Journal, 35(1).

Pacheco Paredes, A. A., & Wheatley, C. M. (2020). The Effect of Changing Fiscal Year-Ends on Audit Fees and Audit Quality. Journal of Financial Economic Policy.

Chang, Y., Lin, Y., Liu, L., Shiue, M., & Wheatley, C. (2018). The use of Hierarchical Linear Modeling to address Lack-of-independence in Empirical Auditing Research. European Accounting Review, 27(1). View Article

Dugan, M. T., Turner, E. H., & Wheatley, C. (2018). Liability of Foreigness: The impact of Elimination of the Reconciliation Requirement on International Asset Allocation by US Investors. Journal of International Accounting Research, 17(2). View Article

Dugan, M. T., Turner, E. H., & Wheatley, C. M. (2018). The Market Valuation Implications of Pension Asset Allocation and Pension Accounting Reform. Advances in Quantitative Analysis of Finance and Accounting, 15. View Article

Dugan, M. T., Turner, E. H., & Wheatley, C. M. (2017). The Impact of Pension Accounting Reform on the Predictability of Future Cash Flows. Journal of Financial Economic Policy, 9(1). View Article

Pacheco, P., & Wheatley, C. M. (2017). Do ERPs Constrain Real Earnings Management? Journal of Information Systems, 32(3). View Article

Pacheco, P., & Wheatley, C. M. (2017). Real Earnings Management or 'Just Business?' Journal of Financial Economic Policy, 9(3).

Pacheco, P., Rama, D., & Wheatley, C. M. (2017). The Timing of Auditor Dismissals: Determinants and Consequences. Accounting Horizons, 31(3). View Article

Pacheco, A. A., & Wheatley, C. M. (2016). Culture and Real Earnings Management. International Journal of Emerging Markets, 12(1). View Article

Dugan, M., McEldowney, J., Turner, E. H., & Wheatley, C. (2015). The Impact of Different Accounting Reporting Methods on the Informativeness of Research and Development Costs: IFRS compared to U.S. GAAP. Review of Pacific Basin Financial Markets and Policies, 19(4). View Article

Thiruvadi, S., Huang, H., Wheatley, C., & Thiruvadi, S. (2015). Free Cash Flow and Debt Monitoring Hypothesis: Evidence from Material Internal Control Weakness Disclosures. Journal of Forensic & Investigative Accounting. View Article

Surysekar, K., Turner, E. H., & Wheatley, C. M. (2014). On The Association Between Donor-Imposed Financial Inflexibility And Future Donations To Charitable Organizations. Journal of Management Accounting Research, 27(1). View Article

Elshahat, I., & Wheatley, C. (2014). Is Pollution Profitable? A Cross Sectional Study. Academy of Accounting and Financial Studies Journal, 19(2).

Pacheco, P., & Wheatley, C. (2014). Accruals and Real Earnings Management in the Oil and Gas Industry. Oil, Gas and Energy Quarterly, 63(2).

Liu, L., Wheatley, C., Suvankulov, F., Younis, M., & Xie, X. (2013). Dividend Policy and Earnings Management. Journal of International Finance Studies, 13(3).

Wheatley, C. M. (2013). Lucent Technologies. Journal of Finance Case Research, 15(1).

Elshahat, I., & Wheatley, C. M. (2012). Environmental performance and firm profitability in the oil and gas industry. Oil, Gas and Energy Quarterly, 59(4).

Wheatley, C. (2012). Book Review: Krishna G. Palepu and Paul M. Healy, Business Analysis & Valuation Using Financial Statements. Issues in Accounting Education, 27(4).

Wheatley, C. M., & Yan, Y. (2011). New executives and audit fees. Journal of Forensic & Investigative Accounting, 3(2).

Barua, A., Wheatley, C. M., & Yun-Chia, Y. (2010). Internal control opinions and auditor resignations. Journal of Forensic & Investigative Accounting, 2(2).

Wheatley, C. M., & Yuan, X. (2009). The association of book-tax differences with financial analysts? Coverage and forecast optimism for firms in the energy sector. Oil, Gas and Energy Quarterly, 58(1).

Tiras, S. L., Turner, J. L., & Wheatley, C. M. (2008). The valuation implications of future investments in information technology: The case of firm’s Y2K compliance costs. Academy of Accounting and Financial Studies Journal, 12(2).

Wheatley, C. M., Brown, R. M., & Johnson, G. A. (2005). Line-of-business disclosures and spin-off announcement returns. Review of Quantitative Finance & Accounting, 24(3). View Article

Manry, D., Tiras, S. L., & Wheatley, C. M. (2003). The influence of interim auditor reviews on the association of returns with earnings. The Accounting Review, 78(1). View Article

Tiras, S. L., & Wheatley, C. M. (2003). The effect of growth on the relation between market prices and earnings when effective tax rates change: Evidence from the united states. Academy of Accounting Studies Journal, 7(1).

Turner, J., & Wheatley, C. M. (2003). Stealth earnings management: Counting the same beans twice. Journal of Forensic & Investigative Accounting, 4(2).

Wheatley, C. M., Lee, C., & Rose-Green, E. P. (2003). The effect of Enron’s bankruptcy on the valuation of companies in the oil, gas and energy industry. Oil, Gas and Energy Quarterly, 51(3).

Bryan, D., Tiras, S., & Wheatley, C. M. (2002). The interaction of solvency with liquidity, and its association with bankruptcy emergence. Journal of Business Finance and Accounting, 29(7/8).

Wheatley, C. M. (2002). The association between audit fees and non-audit fees paid to audit firms. Oil, Gas and Energy Quarterly, 51(1).

Wheatley, C. M. (2001). Auditor concentration within clients industries. Academy of Accounting and Financial Studies Journal, 5(2).

Wheatley, C. M., Manry, D., & Tiras, S. (2001). What price credibility: Is the release of quarterly financial reports delayed by timely reviews? Journal of Forensic & Investigative Accounting, 2(1).

Wheatley, C. M. (2000). Firm performance and executive compensation in the energy industry. Oil, Gas and Energy Quarterly, 49(2).

Wheatley, C. M. (1999). Auditor concentration an DFIRM survivorship in the oil & gas industry. Oil, Gas and Energy Quarterly, 47(4).

Wheatley, C. M. (1999). Year 2000 compliance with information technology companies. Journal of Financial Information Systems.