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John M. Thornton
Faculty:
Associate Professor-Accounting
Academic Director of WSU's Tri-Cities Business Programs
Department of Accounting
Washington State University, Tri-cities
Office: CIC 125C
Phone: 509-372-7246
Email: jthornt@tricity.wsu.edu
Office hours: Monday 2:30-5:30PM or by appointment
Joined Washington State University in 2000
Overview: Research areas of interest include accounting ethics, litigation of professional accountants, and transparent reporting of accounting information.
Media: You may contact me directly
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Expertise:
- Accounting: Accounting ethics
- Accounting: Public
- Auditor litigation
- Auditors' detection of financial statement fraud
Teaching Area:
- MBA - Finance
- Undergraduate - Accounting
Research:
- Auditor Litigation
Examine factors related to auditor litigation, especially client bankruptcy
- Ethics and the Accounting Profession
Explores moral development through philosophy, science, and practice
- Auditor Independence
Currently exploring the theories underlying auditors' professional ethics of independence and objectivity.
Education:
- Ph.D., Business/Accounting, Washington State University, 1996
- MA, Master Accounting: General, Washington State University, 1992
- BS, Business/Accounting/Music, Central Washington University, 1986
Professional Memberships:
- American Accounting Association
- American Institute of Certified Public Accountants
- Institute of Management Accountants
- Washington Society of Certified Public Accountants
Publications:
- Article (Refereed journal): "Self-serving bias, respondent knowledge, and perceptions of non-audit services' impact on auditor independence," Research on Professional Responsibility and Ethics in Accounting, 2008 V I E W A B S T R A C T
- Article (Refereed journal): "Auditor independence and nonaudit services: The SEC's Independence Hearings through a user-primacy lens," Advances in Public Interest Accounting, 2007 V I E W A B S T R A C T
- Article (Artistic or other creative): "An Examination of the Effect of a Code of Conduct on Business Students Perspectives Regarding Academic Fraud," Academy of Educational Leadership Journal, 2005 V I E W A B S T R A C T
- Article (Refereed conference proceedings): "Non-audit services and perceived auditor independence post-Enron," American Accounting Association's Annual Meeting, 2004 V I E W A B S T R A C T
- Article (Refereed journal): "Make student feedback meaningful: customizing course critiques," Advances in Accounting Education, 2003 V I E W A B S T R A C T
- Article (Refereed conference proceedings): "Make student feedback meaningful: customizing course critiques," American Accounting Association, 2001 V I E W A B S T R A C T
- Article (Refereed journal): "Litigation risk factors as identified by malpractice insurance carriers," Journal of Applied Business Research, 2001 V I E W A B S T R A C T
- Article (Refereed conference proceedings): "Codes of conduct and ethical perceptions: A comparison of accounting and military students," Fifth Annual Symposium on Ethics Research in Accounting, 2000 V I E W A B S T R A C T
- Article (Refereed journal): "Application of the fraud triangle to students classroom ethics," Accounting Perspectives, 2000 V I E W A B S T R A C T
- Article (Refereed journal): "Challenges to the Defining Issues Test: A new perspective on accountants moral development," Research on Accounting Ethics, 2000 V I E W A B S T R A C T
- Article (Refereed conference proceedings): "God scores a 4 on the DIT: arguments for lower stages of ethical development as optimal for the public accounting profession," Western Regional American Accounting Association, 1998 V I E W A B S T R A C T
- Article (Refereed conference proceedings): "Are auditors' going concern opinions better predictors under SAS No. 59?," Western Regional American Accounting Association, 1995 V I E W A B S T R A C T
Experience:
Teaching
- Assistant Professor, Accounting, United States Air Force Academy, 1996-2000
Professional
- Senior Accountant, Arthur Beck and Company, CPAs, 1988-1989
- Staff Accountant, Grant Thornton International, CPAs, 1987-1988
- Staff Accountant, Knight, Vale, and Gregory, CPAs, 1986-1987
Service:
- 42nd Northwest Accounting Research Group, 2008, Coordinator and Host
- 14th National Accounting Ethics Symposium, New York 2009, Director
- WSU's Tri-Cities Business Programs, Academic Director
- American Accounting Association/Professional Journals, Editorial Board Member
- WSU's Tri-Cities Business Programs, Academic Director
- American Accounting Association's Public Interest Section, Vice President of Research and Education
- American Accounting Association/Professional Journals, Editorial Boards
- MBA Final Projects, Chair (8) and Committee Member (8)
- WSU's Tri-Cities Business Programs, Academic Director
- Editorial Boards, Journal/Meeting Reviewer and Discussant, Reviewer/discussant
- Ethics Task Force, Leader of Subgroup IV
- Professionalism and Ethics Committee, American Accounting Association, Board member
- Institute of Management Accountants, Tri-Cities Chapter, Director of Academic Relations, Board Member
- Chair of Accounting, Finance, and Marketing Search Committees, Chair
- MBA Final Projects, Chair, committee member
- Doctoral student Debbie Seifert, Committee member
- Ethics Task Force, Subgroup four leader; ethics code group
- Washington State University, Academic Director of Tri-Cities Business Programs
- Washington State University, Accounting Faculty Search Committee: Chair
- American Accounting Association's Professionalism and Ethics Committee, Member
- Academic Council, WSU's Tri-Cities Campus, Member
- Campus Council at WSU's Tri-Cities campus., Member
- Editorial Boards, Journal/Meeting Reviewer and Discussant, Editorial Board Member
- MBA Final Projects, Chair (3), Committee member (9)
- Accounting PhD student committee, member
- Reed & Giesa, P.S., Attorneys at Law, Expert witness testimony
- Institute of Management Accountants, Tri-Cities Chapter, Director of Academic Relations, Board Member
- MBA Final Projects, Chair (3), Committee member (10)
- American Accounting Association's Professionalism and Ethics Committee, Committee member
- Editorial Boards, Journal/Meeting Reviewer and Discussant, Review/discuss colleagues' manuscripts
- American Institute of Certified Public Accountants, Financial Accounting Simulations Review Group, for new CPA exam.
- American Accounting Association's Professionalism and Ethics Committee, Committee member
- MBA Final Projects, Committee member
- Curriculum Committee, Committee Member
- Accounting Simulations Review Group, AICPA, Committee Member
- American Accounting Association's Professionalism and Ethics Committee, Board Member
- Institute of Management Accountants, Board Member, Tri-Cities Chapter
- Journal of Forensic Accounting, Editorial Board Member
- Accounting and the Public Interest, Reviewer
- American Accounting Association's Annual Conference, Presenter, Reviewer, and Discussant
- National Symposium on Accounting Ethics Research, Discussant, reviewer, and presenter
- Western Region, American Accounting Association, Reviewer, discussant, and presenter
Awards:
- Editorial Boards
, Issues in Accounting Education, Accounting and the Public Interest, Journal of Forensic Accounting, The Accounting Educator's Journal, and Research on Professional Responsibility and Ethics in Accounting (formerly Research on Accounting Ethics)
, 2007
- Best Research Paper Award
, Western Region of the American Accounting Association
, 2006
- Outstanding Management Instructor
, U.S. Air Force Academy
, 1997
- First Place, Graduate Research Exposition
, Washington State University/University of Idaho
, 1996
- National Doctoral Consortium Fellow
, American Accounting Association
, 1995
- Pac-10 Doctoral Consortium Fellow
, American Accounting Association
, 1995
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