David Emerson
Education
- Virginia Commonwealth University, PhD, Accounting, 2013
- Rochester Institute of Technology, MBA, Accounting, 2008
- Excelsior College, BS, Psychology, 2006
Research Interest
Most of my research is behavioral. I am interested in how individual attributes or environmental factors can reduce or eliminate certain negative consequences in both academia and in the accounting profession. A related stream evaluates the efficacy of the instruments used in those investigations. I have also looked at the prevalence of professional certifications (e.g., CPA) in academia, how it has changed over time, how it may differ by program prestige, how the relative proportion of credentialed faculty influences student outcomes, and how that certification is rewarded (or not).
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Teaching Philosophy
I embrace experiential learning. I believe that students learn best by doing. I encourage participation in the classroom through lively dialogue and Socratic questioning.
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Selected Publications
Smith, Kenneth J. and Emerson, David J. (2017) An Analysis of the Relation between Resilience and Reduced Audit Quality within the Role Stress Paradigm. vol. 37. pp. 1-14. Advances in Accounting.
Smith, Kenneth J. and Emerson, David J. (2015) An Assessment of the Roles of Stress Arousal, Resilience, and Burnout in the Stress Dynamic among Auditors. American Accounting Association.
Smith, Kenneth J. and Emerson, David J. (2016) A Cautionary Note on Practice Credential Misreporting in Hasselback’s Accounting Faculty Directory. American Accounting Association.
Smith, Kenneth J. and Emerson, David J. (2014) An Assessment of the Psychometric Properties of the Perceived Stress Scale - 10 (PSS10) With a U.S. Public Accounting Sample. American Accounting Association.
Emerson, David J., Gouldman, Andrea, Adhikari, Ajay and Tondkar, Rasoul (2015) An Examination of Corporate Social Disclosures of Multinational Corporations: A Cross-National Investigation. vol. 31. no. 1. Advances in Accounting, Incorporating Advances in International Accounting.
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Current Courses
Fall 2019ACCT 304 INTERMEDIATE ACCOUNTING I (Fall 2019)Detailed analysis of the accounting cycle. In-depth coverage of financial statements and account analysis. Classification, valuation and timing involved in the determination of income and asset/equity measurement. Special attention devoted to revenue recognition, tax, lease and pension transactions. Emphasis on comprehension, critical thinking and problem solving. Consideration of recent FASB pronouncements as well as structure and use of FASB’s Accounting Standards Codification. Major Prerequisites: ACCT 201, 202 (Accounting, Business Economics, International Business, Management and Marketing majors with C or better) and junior standing. Non-Major Prerequisites: C or better in ACCT 201, 202 and junior standing.ACCT 305 INTERMEDIATE ACCOUNTING II (Fall 2019)Continued emphasis on generation and presentation of financial statements through use of Business Activity Model. Special attention devoted to inventory valuation, analysis of long-term debt instruments, derivatives, asset impairment and share-based compensation. Emphasis on comprehension, critical thinking and problem solving. Major Prerequisites: C or better in ACCT 304, successful completion of the Accounting Program admission test and admission to the Professional Program. Non-Major Prerequisites: C or better in ACCT 304, successful completion of the Accounting Program admission test and junior standing. Three hours per week.Spring 2020ACCT 201 INTRO TO FINANCIAL ACCT (Spring 2020)Provides students with a general overview of financial accounting including the underlying accounting principles and concepts, financial statement preparation, financial statement analysis, cash flow, etc. Prerequisite: Twenty-four college credit hours taken at or accepted by SU. Three hours per week.ACCT 304 INTERMEDIATE ACCOUNTING I (Spring 2020)Detailed analysis of the accounting cycle. In-depth coverage of financial statements and account analysis. Classification, valuation and timing involved in the determination of income and asset/equity measurement. Special attention devoted to revenue recognition, tax, lease and pension transactions. Emphasis on comprehension, critical thinking and problem solving. Consideration of recent FASB pronouncements as well as structure and use of FASB’s Accounting Standards Codification. Major Prerequisites: ACCT 201, 202 (Accounting, Business Economics, International Business, Management and Marketing majors with C or better) and junior standing. Non-Major Prerequisites: C or better in ACCT 201, 202 and junior standing.
- Awards/Honors
Best Paper AwardPresented by American Accounting Association
Best Paper AwardPresented by Ethics Research Symposium - American Accounting Association
Dean's ScholarPresented by Virginia Commonwealth University
- Professional Memberships
American Institute of Certified Public Accountants
Maryland Association of Certified Public AccountantsOrganization devoted to serving the needs of the Maryland CPA community.
American Accounting Association
- Licensures and Certifications
Certified Public Accountant, American Institute of Certified Public AccountantsDual license in Virginia and Maryland
Chartered Global Management Accountant (CGMA), AICPA and CIMAThe CGMA demonstrates management accounting expertise, determination and commitment to achieving sustainable business success.
- Presentations
An Examination of the Mediating Influence of Stress Arousal and Individual Burnout Dimensions on the Relations between Role Stressors and Key Job OutcomesMay, 20 2016Mid-Atlantic Conference, Morgantown, WVThis study examines the influence of stress arousal and burnout as mediators of the negative relations between role stressors and job outcomes (satisfaction, performance, and turnover intentions) among a sample of AICPA members working in public accounting. We extend prior research by evaluating a model that simultaneously incorporates stress arousal and the three fundamental dimensions of burnout, (i.e., emotional exhaustion, depersonalization, and reduced personal accomplishment), as intervening variables in the dynamic relationship between role stress and job outcomes. This study also utilizes a recently validated stress arousal measure designed to capture the worry and ruminations aspects of arousal posited to be responsible for a number of deleterious personal outcomes. The results indicate that role stressors, mediated by stress arousal and the individual burnout dimensions, exert a deleterious influence on job outcomes. In line with predictions regarding the temporal ordering of stress arousal and burnout in the model, each of the job stressors had a significant positive influence on accountants’ stress arousal, and the influence of the individual role stressors on each burnout dimension were either partially or fully mediated via their relations with stress arousal. In turn, the influence of stress arousal on each of the job outcomes was either partially or fully mediated through its relations with emotional exhaustion.
Antecedents and consequences of burnout in accounting: A replicationAugust, 10 2017National Conference, San Diego, CAPurpose: This study’s purpose is to tested a modified version of Fogarty, Singh, Moore, and Rhoads’s (2000: FMSR) Beyond the Role Stress Model using modified measures of job satisfaction and performance, the latter measure specifically targeted to measure dysfunctional auditor practices. Design/methodology/approach: This investigation utilizes structural equations modeling procedures to examine a model the postulates that burnout will mediate the relations between job stressors and the key organizational outcomes of job satisfaction, turnover intentions, and reduced audit quality practices (RAQP). The data for this constructs comes from survey instrument packages completed by 293 auditors working at offices of 11 public accounting firms located in the mid-Atlantic region of the U.S. Most of the respondents came from two of the Big Four and five other companies ranked among the 10 largest U.S. accounting firms in 2015. Findings: While FMSR found burnout to partially mediate the influence of the role conflict and role overload on the job outcomes, this study found that burnout fully mediated their influence, as well as that of role conflict, on all three job outcomes. Also, while FMSR found role overload to have a significant positive relation to burnout, this study did not find a significant relation between these two constructs. Research limitations/implications: This study is subject to the limitations inherent in cross-sectional studies that use self-report instruments. These limitations notwithstanding, the results provide knowledge of the workings of the role stress paradigm in auditor work settings. Originality/value: This paper confirms that it is highly unlikely that the significant associations in the FMSR are attributable to chance. The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measure utilized by FMSR.
Investors’ responses to social conflict between CSR and Tax avoidanceAugust, 8 2017Ethics Research Symposium, San Diego, CAThere is often a conflict between corporate disclosures, decisions and actions in many aspects of corporate operations. One area that has received a good deal of attention recently relates to the joint influence of tax avoidance and Corporate Social Responsibility (CSR) on economic outcomes. We address a gap in the literature by evaluating investor perceptions when these corporate behaviors are in conflict. Using a 2 x 2 experimental design, we find that participants are more likely to invest in a company that maximizes profit by avoiding taxes, but which also reports engagement in good corporate citizenship behaviors. These companies are also seen as a more attractive investment opportunity than those that avoid taxes but do not support stakeholder values. We also find that individual attitudes regarding ethics and social responsibility can shape perceptions relative to firms’ tax avoidance behaviors. Collectively, our results suggest that espousing stakeholder values serves as a shield to protect the company from the negative consequences that may accompany an aggressive tax avoidance strategy.
- Artistic Highlights
- Service Activities and Community Relations
Faculty Advisor - Beta Alpha Psi - The International Honor Organization for Financial Information Students and Professionals
Treasurer - Deer's Head Center Foundation - Awards/Honors