David Hurtt

David Hurtt is a full Professor of Accounting at Baylor University's Hankamer School of Business, where he has been a faculty member since 2005. He specializes in capital markets and audit economics, contributing extensively to academic literature in auditing, financial reporting, and corporate governance.

Education:

• PhD - Accounting, Texas A&M University, College Station, Texas
• MS - Taxation, Golden Gate University, San Francisco, California
• BS - Accounting, California State University Long Beach, Long Beach, California
• BA - Economics, California State University Long Beach, Long Beach, California

Research Interests:

Professor Hurtt's research primarily focuses on capital markets and audit economics, with particular emphasis on audit quality, financial reporting reliability, and the economic implications of regulatory oversight. His work examines how audit characteristics such as delays, fees, and regulatory interactions influence financial statement quality and market perceptions.

Specific areas of investigation include:

• Audit report lag as a predictor of financial restatements
• Impact of SEC comment letters on auditor-client relationships
• Voluntary compliance with Sarbanes-Oxley requirements
• Non-profit fraud risks and control mechanisms
• Ethical considerations in corporate decision-making during crises

Research Impact:

Professor Hurtt's publications span top-tier accounting journals including The Accounting Review, Journal of Accounting and Economics, Auditing: A Journal of Practice & Theory, and Journal of the American Taxation Association. His research has consistently explored the intersection of auditing practices and capital market outcomes, with recent work expanding into ethical considerations during the COVID-19 pandemic and the unique challenges facing non-profit organizations.

Professional Experience:

Before entering academia, Professor Hurtt gained extensive practical experience in public accounting and corporate finance. His career began as a staff auditor with Price Waterhouse in Newport Beach, California, followed by roles in corporate finance at United Foam Corporation and biotech companies. This industry background informs his research and teaching, providing valuable real-world perspective on accounting and auditing practices.