Faculty and ResearchExpert Guide

Education

• PhD, Business Administration
  Virginia Polytechnic Institute and State University, Blacksburg, Virginia
• Master, Accounting
  Virginia Polytechnic Institute and State University, Blacksburg, Virginia
• Master, Education
  University of Virginia, Charlottesville, Virginia
• Bachelor of Arts
  George Washington University, Washington, D.C.

Areas of Expertise

• Enterprise Valuation
• Financial Reporting Analysis
• Petroleum and Natural Resource Accounting

Professional Activities

Dr. Wheatley’s research has been published in The Accounting Review; the Journal of Business Finance & Accounting; the Journal of Forensic Accounting; and others. His papers have been presented at national meetings of the American Accounting Association; the Allied Academies; and the Decision Sciences Institute. Professor Wheatley is member of Beta Alpha Psi, the American Institute of Certified Public Accountants, the American Accounting Association, and the Academy of Accounting Studies. He is a certified public accountant in the state of Virginia.

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

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

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, 245-272.

Pacheco Paredes, A. A. & Wheatley, C. M. (2017). (in press) Do ERPs Constrain Real Earnings Management?. Journal of Information Systems.

Pacheco Paredes, A. A. & Wheatley, C. M. (2017). Real Earnings Management or 'Just Business?'.  Journal of Financial Economic Policy. 9 (3), 268-283.

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), 86-108.

Pacheco Paredes, A. A., Rama, D. & Wheatley, C. M. (2017). The Timing of Auditor Dismissals: Determinants and Consequences. Accounting Horizons. 31 (3), 85-103.

Pacheco, A. A. & Wheatley, C. M. (2016). Culture and Real Earnings Management. International Journal of Emerging Markets. 12 (1), 38-57.

Chang, Y., Lin, Y., Liu, L., Shiue, M. & Wheatley, C. (2016). The use of Hierarchical Linear Modeling to address Lack-of-independence in Empirical Auditing Research. European Accounting Review.

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).

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.

Pacheco Paredes, A. A. & Wheatley, C. (2014). Accruals and Real Earnings Management in the Oil and Gas Industry.  Oil, Gas and Energy Quarterly. 63 (2), 187-198.

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), 63-79.

Elshahat, I. & Wheatley, C. (2014). Is Pollution Profitable? A Cross Sectional Study.  Academy of Accounting and Financial Studies Journal. 19 (2), 62-84.

Wheatley, C. M. (2013). Lucent Technologies.  Journal of Finance Case Research. 15 (1), 57-64.

Liu, L., Wheatley, C., Suvankulov, F., Younis, M. & Xie, X. (2013). Dividend Policy and Earnings Management.  Journal of International Finance Studies. 13 (3), 163-182.

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), 1260-1261.

Wheatley, C. M. & Yan, Y. (2011). New executives and audit fees.  Journal of Forensic &; Investigative Accounting. 3 (2), 227-44.

Barua, A., Wheatley, C. M. & Yun-Chia, Y. (2010). Internal control opinions and auditor resignations.  Journal of Forensic &; Investigative Accounting. 2 (2), 105-126.

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), 7-20.

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), 61-78.

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), 277-293.

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), 251-274.

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), 101-123.

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), 469-478.

Turner, J. & Wheatley, C. M. (2003). Stealth earnings management: Counting the same beans twice.  Journal of Forensic &; Investigative Accounting. 4 (2), 61-76.

Wheatley, C. M. (2002). The association between audit fees and non-audit fees paid to audit firms.  Oil, Gas and Energy Quarterly. 51 (1), 145-155.

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), 935-965.

Wheatley, C. M. (2001). Auditor concentration within clients industries.  Academy of Accounting and Financial Studies Journal. 5 (2), 15-34.

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), 43-66.

Wheatley, C. M. (2000). Firm performance and executive compensation in the energy industry.  Oil, Gas and Energy Quarterly. 49 (2), 383-399.

Wheatley, C. M. (1999). Auditor concentration an DFIRM survivorship in the oil & gas industry.  Oil, Gas and Energy Quarterly. 47 (4), 827-841.

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