Curtis Clements, Ph.D., CPA
Assistant Professor of Accounting
Contact Information:
Office: 154 Mabee Business Building
Address: ACU Box 29340, Abilene, Texas 79699
E-mail: cxc05e@acu.edu
Telephone: 325-674-2047
FAX: 325-674-2564
Degrees, Licenses & Certificates:
- Ph.D. (Accounting), Texas A & M University, 1999
- M.S. (Accounting), Harding University, 1986
- B.S. (Computer Science), Harding University, 1985
Academic Positions Held:
- Assistant Professor of Accounting, Abilene Christian University, 2005-Present
- Assistant Professor of Accounting, Pittsburg State University, 2004-2005
- Assistant Professor of Accounting, Baylor University, 1997-2004
- Research Assistant, Texas A&M University, 1994-1997
- Assistant Professor of Accounting, Harding University, 1989-1994
Other Positions:
- Senior, Audit Division, Arthur Andersen & Co., (Dallas, TX), 1986-1989
- Software Development Intern, Texas Instruments, Inc. (Dallas, TX), 1985
Courses Taught:
- Managerial Accounting
- MAcc - Advanced Accounting Systems
Research Areas:
- Differing effects of presentation modality on users of annual reports
- Effectiveness of differing annual report structures
- The effect of decision aids in an auditing environment
Current Projects:
- “Further Evidence on the Effects of Using Multimedia Annual Reports”. Currently under revision for resubmission to Advances in Accounting Behavioral Research. (with C. Wolfe)
- "An Analysis of the Information Content of Early Filing of CEO Statements". Currently under revision for resubmission to Journal of Accounting & Public Policy. (with B.R. Wilkinson)
- "Further Analysis of Non-Audit Fees as a Predictor of Audit Failure". Currently in data gathering stages. (with B.R. Wilkinson)
- "Educator Tax Deduction: Some Educators are More Equal Than Others". Finalizing for submission. (with B.R. Wilkinson)
Representative Publications/Research Presentations:
- "An Analysis of the Information Content of Early Filing of CEO Statements" (co-authored with B.R. Wilkinson) presented at the 2004 AAA Annual Meeting in Orlando, FL.
- “Web-based Reporting: A Vision for the Future” (with C. Davis and W. Keuer) published in Strategic Finance, Vol. 85(3) 44-49, 2003.
- "The Future of Financial of Financial Reporting: Web Based Reporting” (with C. Davis and W. Keuer) published in The CPA Journal, 2002.