Curtis Clements, Ph.D., CPA, Assistant Professor of Accounting

Contact Information:

  • Office: MBB 154
  • Address: ACU Box 29340
  • Email:
  • Telephone: 325-674-2047

Academic Resume

Degrees, Licenses, & Certificates:

  • B.S., Harding University, 1985
  • M.S., Harding University, 1986
  • Ph.D Texas A&M University, 1999


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:

  • Accounting Information Systems
  • Advanced Accounting Systems
  • Managerial Accounting


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).


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