Wisconsin School of Business

Dereck Barr-Pulliam

Assistant Professor - Accounting & Information Systems

Dereck Barr-Pulliam is an Assistant Professor in the Accounting & Information Systems Department within the Wisconsin School of Business. He earned a PhD from the University of Mississippi in 2014. He is a certified public accountant and a certified internal auditor. He spent the majority of his time in professional practice as an internal auditor for Federal Express in both its domestic and international operations.

Dereck’s research examines three factors considered audit quality indicators: 1) the use of technology to enhance auditor assurance quality, 2) the acquisition of tacit knowledge (e.g., fair value expertise), and 3) the strategic interaction between auditors and managers--which has some overlap with the first two topical areas. He focuses mainly on experimental methods and grounds his research in both cognitive and social psychology theories.
 

Selected Published Journal Articles


Joe, J. & Janvrin, D. & Barr-Pulliam, D. & Mason, S. & Pitman, M. & Rezaee, Z. & Sanderson, K. & Wu, Y. (2015). Comments of the Auditing Standards Committee on PCAOB Staff Consultation Paper No. 2015-01, The Auditors’ Use of the Work of Specialists. Current Issues in Auditing (9), C18-C37.

Selected Submitted Journal Articles


Barr-Pulliam, D. & Abbott, L. & Buslepp, W. & Parker, S. (2019). The Real Effects of Internal Audit Function Quality: Evidence from Investment Efficiency. The Accounting Review
Barr-Pulliam, D. (2019). The Relationship between Internal Audit Assurance Frequency and Earnings Manipulation: A Theory of Planned Behavior Approach. Journal of Information Systems
Barr-Pulliam, D. & Brown-Liburd, H. & Sanderson, K. (2019). The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence. Auditing: A Journal of Practice & Theory

Working Papers


Barr-Pulliam, D. & Mason, S. & Sanderson, K. (2019). A Cog in the Wheel or a Spanner in the Works: Examining the Perspectives of Valuation Service Providers.
Barr-Pulliam, D. & Nkansa, P. & Walker, K. (2018). From Compliance to Strategic Partnerships: The Role of Internal Audit in ERM and Opportunities for Future Research.
Walker, K. & Barr-Pulliam, D. (2018). The joint effects of data visualization and prior year audit results on auditor effectiveness when performing preliminary analytical procedures.

Practitioner-Oriented Publications


Barr-Pulliam, D. (2015). Engaging Third Parties in Internal Audit Activity: Strategies for Successful Relationships.

Presentations


Deloitte/University of Kansas Auditing Symposium ( 2018 ) A Cog in the Wheel or a Spanner in the Works: Examining the Perspectives of Valuation Service Providers

( 2017 ) The Relationship between Internal Audit Assurance Frequency and Earnings Management Intent and Behavior: A Theory of Planned Behavior Approach

PCAOB/JAR Conference ( 2017 ) Does Accounting Firm-Level Fair Value Expertise Constrain Managers’ Fair Value-Related Accounting Discretion?

Annual Meeting ( 2017 ) The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence

Midwest Accounting Research Conference ( 2017 ) The Effects of Competition and Lack of a Professional Identity on the Market for High Quality Valuation Service Providers

Audit Midyear Meeting ( 2017 ) The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence

Workshop Series ( 2016 ) A Discussion and Analysis of the Supply Side of Fair Value Measurements

2016 International Symposium on Auditing Research (ISAR) ( 2016 ) The Effect of Auditor Expertise on Fair Value–Related Financial Reporting Quality

2016 Audit Midyear Meeting ( 2016 ) The Effect of Auditor Expertise on Fair Value–Related Financial Reporting Quality

2015 International Symposium on Auditing Research (ISAR) ( 2015 ) Do Continuous Auditing and the Dual Role of Internal Auditors Affect Auditors’ Perceptions of the Likelihood of Management Opportunism?

2015 Audit Midyear Meeting ( 2015 ) Internal Auditors’ Perceptions of the Likelihood of Accrual-Based vs. Real Earnings Management

33rd World Continuous Auditing and Reporting Symposium ( 2014 ) Internal Auditors’ Perceptions of the Likelihood of Accrual-Based vs. Real Earnings Management

AAA Rookie Recruiting and Research Camp ( 2013 )
AAA Diversity Section Meeting ( 2013 ) Factors that Affect Firms' Decisions to Correct Control Deficiencies Identified in PCAOB Inspections

Accounting Doctoral Student Association Meeting of the PhD Project ( 2013 ) Impact of Contrasts on Auditors' Assessment of Fraud in a Multi-Account Setting


Professional Organizations


AICPA Financial Instruments Taskforce

American Accounting Association

Canadian Accounting Association

Auditing Section of the American Accounting Association

Diversity Section of the American Accounting Association

Accounting Behavior and Organizations (ABO) Section of the American Accounting Association


Editorial and Reviewing Activities


European Accounting Review - Since April 2018
Invited Manuscript Reviewer

Contemporary Accounting Research - Since June 2017
Ad Hoc Reviewer

Accounting Horizons - Since April 2017
Ad Hoc Reviewer

Managerial Auditing Journal - Since November 2016
Invited Manuscript Reviewer

Journal of Accounting Literature - Since July 2015
Ad Hoc Reviewer

AAA Audit Section Research Summary Database Project - January 0001 - December 2011
Research Summary Writer


Photograph of Dereck Barr-Pulliam

Dereck Barr-Pulliam

 
Assistant Professor | Accounting & Information Systems
(608) 265-1146
4116 Grainger Hall