John D. Neill, III, Ph.D.

Professor of Accounting

Contact Information:

Office:  181 Mabee Business Building
Address:  ACU Box 29329, Abilene, Texas 79699
E-mail:  john.neill@coba.acu.edu
Telephone:  325-674-2053
FAX:  325-674-2564

Degrees, Licenses & Certificates:

• Ph.D. (Accounting with minor in Finance), University of Florida, 1990
• M.S. (Religious Education), Abilene Christian University, 1984
• B.B.A. (Accounting), Abilene Christian University, 1980

Academic Positions Held:

• Professor of Accounting, Abilene Christian University, 2003-Present 
• Associate Professor of Accounting, Abilene Christian University, 2000-2003 
• Associate Professor of Accounting, Chapman University, 1997-2000
• Assistant Professor of Accounting, Florida State University, 1990-1997
• Instructor, Abilene Christian University, 1984-1985

Other Positions:

• Programmer Analyst, Pennzoil Company (Houston, TX), 1982-1983
• Corporate Accountant, Pennzoil Company (Houston, TX), 1980-1982

Professional & Teaching Awards:

• Teacher of the Year, ACU Accounting and Finance Department, 2000-2001, 2004-2005
• Teaching Incentive Program Award, Florida State University, 1995-1996
• University Teaching Award, Florida State University, 1994-1995

Courses Taught:

• Advanced Accounting
• Intermediate Accounting II
• Accounting Theory
• Auditing
• Introduction to Financial Accounting

Research Areas:

• Business Ethics
• Accounting Ethics
• The impact of accounting information on the capital markets

Current Projects:

• "Objectivity in Accounting: An Institutional Impediment to Principles-Based Accounting Standard Setting" (with Scott Stovall).
• "Recent SEC Rules to Increase Independence in the Mutual Fund Industry: Are They Effective?" (with Michael Hoffman and Scott Stovall).

Representative Publications/Research Presentations:

• "An Investigation of Ethics Officer Independence" (with Michael Hoffman and Scott Stovall).  Forthcoming in the Journal of Business Ethics.
• "Institutional Impediments to Voluntary Ethics Measurement Systems" (with Scott Stovall and Brad Reid).  Forthcoming in the Journal of Business Ethics.
• "Service Learning and Faith Integration in Accounting" (with Bill Fowler and Scott Stovall).  Christian Business Academy Review (Spring 2006): 2-8.
• "How Does Bankruptcy Risk Affect Stock Values?" (with Glenn M. Pfeiffer).  Journal of Applied Business Research (Fall 2005): 41-48.
• "Stakeholder Salience and Corporate Social Responsibility: Evidence from Three Companies" (with Scott Stovall).  Journal of Applied Business Research (Summer 2005): 71-78.
• "Service Learning: A Valuable Experience" (with Bill Fowler and Scott Stovall).  The International College Teaching Methods and Styles Journal (Fall 2005): 99-108.
• "A Critical Analysis of the Accounting Industry’s Voluntary Code of Conduct" (with Scott Stovall and Darryl Jinkerson).  Journal of Business Ethics (June 2005): 101-108.
• "Characteristics and Subsequent Operating Performance of Firms Electing Quasi-Reorganizations" (with Glenn M. Pfeiffer and Graeme W. Rankine).  Journal of Accounting, Ethics & Public Policy (Fall 2004).
• "Corporate Governance, Internal Decision Making, and the Invisible Hand" (with Scott Stovall and David Perkins).  Journal of Business Ethics (May 2004): 221-227.
• "The Balanced Scorecard: A Multiple Stakeholder Perspective" (with Scott Stovall and David Perkins). Journal of Accounting and Finance Research (Winter 2003): 58-68.
• "Technology R&D Alliances and Firm Value" (with Glenn M. Pfeiffer and Candace E. Young-Ybarra). The Journal of High Technology Management Research (Autumn 2001): 227-237.
• "The ‘Senior Blessing’ at Abilene Christian University’s College of Business Administration" (with William Fowler).  The Journal of Biblical Integration in Business (Fall 2001): 201-213.
• "The Probability of Earnings-Related Disclosure as a Determinant of Predisclosure Information Production" (with Stephen P. Baginski and John M. Hassell).  Advances in Accounting (2001): 1-24. 
• "The Value-Relevance of Current and Forward-Looking Accounting Information Subsequent to a Corporate Restructuring" (with Richard M. Morton).  Advances in Accounting (2001): 195-220. 
• "The Time-Series Behavior of IPO Betas" (with Steven B. Perfect and Kenneth W. Wiles).  Review of Quantitative Finance and Accounting (November 1999): 261-276.
• "The Effect of Potentially Dilutive Securities on P/Es" (with Glenn M. Pfeiffer). Financial Analysts Journal (July/August 1999): 58-64.
• "Predicting Subsequent Management Forecasting Behavior at the Date of an Initial Public Offering" (with Stephen P. Baginski and John M. Hassell).  Review of Quantitative Finance and Accounting (January 1999): 5-20.
• "Bias in Post-IPO Management Forecasts" (with Stephen P. Baginski and John M. Hassell).  Advances in Accounting (1998): 1-18.
• "Accounting Method Choice and IPO Valuation" (with Susan G. Pourciau and Thomas F. Schaefer).  Accounting Horizons (September 1995): 68-80.
• "An Investigation of the Determinants of Accounting Method Choice Among Initial Public Offering Firms" (with Susan G. Pourciau and Thomas F. Schaefer).  Advances in Accounting (1995): 111-129.
• "The Usefulness of Cash Flow Data: A Review and Synthesis" (with Thomas F. Schaefer, Paul R. Bahnson, and Michael E. Bradbury).  Journal of Accounting Literature (1991): 117-149.