PAUL A. ASHCROFT

Email: PaulAshcroft@missouristate.edu

Professional Certifications:
Current CPA license.

Education Information:

Ph.D. in Accounting, Texas A&M University, May 1999. Title of dissertation: Effects of Environmental Exposure on U.S. and Canadian Firms’ Responses to Providing Recommended Environmental Disclosures.
MBA, with emphasis in Accounting, University of South Alabama, June 1992.

BS in Accounting with Highest Honors, University of Southern Mississippi, May 1984.

Certifications:

CPA

Teaching Interests:

Auditing, intermediate accounting, accounting information systems, environmental accounting and disclosure, social implications and effects of accounting, and current developments in accounting practice.

Courses Taught:

Auditing, advanced auditing, intermediate accounting I, intermediate accounting II, advanced accounting, accounting information systems, principles of financial accounting, principles of managerial accounting, accounting theory, individual income tax, and advanced income tax.

Research Interests:

Environmental accounting and disclosure, audit practice and application, accounting education, current issues in financial accounting. 

Research Publications 

Ashcroft,P. and L.M. Smith. 2008. Impact of Environmental Regulation on Financial Reporting of Pollution Activity: A Comparative Study of U.S. and Canadian Firms. Research in Accounting Regulation. Volume 20, 127-153.

Ashcroft, P., G. Chevis, and L.M. Smith. 2008. Faculty Perspectives on International Accounting Topics. Advances in Accounting, Incorporating Advances in International Accounting. Volume 24, 139-144.

Ashcroft, P. April 2005. Real-time Accounting. The CPA Journal, 16.

Bae, B. and P. Ashcroft. 2004. Implementation of ERP Systems: Accounting and Auditing Implications. Information Systems Control Journal, Volume 5, 43-48.

Ashcroft, P., B. Bae, and J. Norvell. September/October 2002. Data, Data Everywhere: Auditors Dive Into the Information Ocean with Digital Analysis. Today’s CPA, 31-35.

Ashcroft, P. and L.M. Smith. December 1996. Tax Policies Promoting Environmental Awareness and Protection. Oil and Gas Tax Quarterly, 347-361.

Swanson, E.P., J. Power, and P. Ashcroft. 1994. Fair Value Disclosures by U.S. Bank Holding Companies and Money Market Center Banks: The Implementation of SFAS Number 107. Collected Papers and Abstracts of the American Accounting Association, Southwest Region Meeting, March 2-5, 107-114.

Research Presentations

Digital Analysis: A Powerful Analytical Procedure. The Southwest Regional Meeting of the American Accounting Association, Oklahoma City, Oklahoma, March 3, 2006.

Does Environmental Reporting Reflect Actual Pollution Activity? A Comparative Study of U.S. and Canadian Firms, with L. Murphy Smith. The American Accounting Association National Meeting, Orlando, Florida, August 11, 2004.

Measurement and Comparison of the Environmental Disclosure Quality of U.S. and Canadian Firms by Annual Report Location. The Southwest Regional Meeting of the American Accounting Association, Austin, Texas March 26, 2004.

Does Environmental Reporting Reflect Actual Pollution Activity? A Comparative Study of U.S. and Canadian Firms, with L. Murphy Smith. The Southwest Regional Meeting of the American Accounting Association, Austin, Texas March 27, 2004.

Implementation of ERP Systems: Accounting and Auditing Implications, with Benjamin  Bae. The Southwest Regional Meeting of the American Accounting Association, Austin,  Texas March 26, 2004.

A Labor Negotiation Case Useful in an Introductory Business Course, with Charles Kaysing. The International Academy of Business and Public Administration Disciplines, January 24, 2004, New Orleans, Louisiana.

Application of Digital Analysis in the Audit, with Benjamin Bae and Jeanell Norvell. The Southeast American Accounting Association Meeting, Covington, Kentucky, April 13, 2002.

An Evaluation of Gender Authorship of Research Published in Major Academic Accounting Journals, with L. Murphy Smith and Katherine T. Smith. The American Accounting Association National Meeting, Atlanta, Georgia, August 14, 2001.

Factors Affecting Reported Environmental Costs of U.S. and Canadian Firms, with L. Murphy Smith. The American Accounting Association National Meeting, Atlanta, Georgia, August 15, 2001. Also was presented at the Southwest AAA, March 1, 2001, New Orleans.

Faculty Perspectives on International Accounting Topics, with Gia Chevis, and L. Murphy Smith. The Southwest AAA, March 2, 2001, New Orleans.

International Accounting Education: Syllabi Listed on the Web Compared to Prior Studies, with L. Murphy Smith. The Southwest AAA, March 12, 1999, Houston.

A Gender-Based Analysis of Topic Area and Authorship of Accounting Research Published  in Major Academic Journals, with L. Murphy Smith. The Southwest AAA, March 14, 1997, New Orleans.

Economic Impact of Tax Incentives for Environmental Protection, with L. Murphy Smith and Lawrence C. Smith. The Southwestern Society of Economists, March 9, 1996, San Antonio.

Personal Interests

Hiking, fishing, riding horses, and just spending time outdoors. Traveling, especially to go somewhere I have not been previously.