Dereck Barr-Pulliam is an Assistant Professor in the School of Accountancy within the University of Louisville’s College of Business. He earned a PhD from the University of Mississippi in 2014 and spent five years on the faculty at the University of Wisconsin-Madison prior to arriving at UofL. He is a certified public accountant and a certified internal auditor and spent six years in professional practice prior to beginning his doctoral studies.
Dereck’s research is grounded in psychology and economic theories and he studies how individuals solve complex problems. Specifically, his research centers around factors that affect judgment and decision making such as auditors’ use of advanced technology, the acquisition of tacit knowledge or expertise, auditors’ reliance on and interactions with subject matter experts, and the strategic alliance between auditors and managers. His research has been published in leading accounting journals such as AUDITING: A Journal of Practice & Theory and Management Accounting Research, and he is currently a member of the editorial boards for Accounting Horizons and Journal of Information Systems.
Dereck’s research has been funded or supported by organizations such as the IAAER, the Institute of Chartered Accountants of Scotland and Whales (ICAS), the IMA, the IIA, the Wisconsin Alumni Research Foundation, and most recently the Center for Audit Quality (CAQ)’s Access to Audit Personnel grant program. He also published commissioned monographs on auditors’ knowledge acquisition for the IIA Research Foundation and the ICAS.
- PhD (Accountancy) University of Mississippi, 2014
- MA (Accountancy) University of Mississippi, 2004
- BS (Accountancy) University of Mississippi, 2002
Awards & Honors
The Center for Audit Quality (CAQ) and the Auditing Section of the American Accounting Association (AAA) have implemented a program designed to facilitate accounting and auditing academics’ ability to obtain access to audit firm personnel to participate in their research projects.
Recent Research & Publications
Do Audit Data Analytics Influence Juror Perceptions of Audit Quality and Auditor Negligence?American Accounting Association. November 11, 2023
The effects of person-specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literatureJournal of International Financial Management & Accounting. January 18, 2022
Internal audit characteristics and managerial discretion in financial reportingJournal of Accounting, Ethics and Public Policy. November 24, 2021
The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligenceAuditing: A Journal of Practice & Theory. June 10, 2021
The effect of continuous auditing and role duality on the incidence and likelihood of reporting management opportunismManagement Accounting Research. September 3, 2019