معرفی
Andy McLelland serves as Associate Professor of Accountancy in Auburn University's College of Business, where his research examines regulatory frameworks, IFRS adoption, and public sector accounting governance. A former SEC academic accounting fellow (2005-2006) and industry veteran with experience at Arthur Andersen, Claire's Stores, and Aurafin Corporation, he bridges academic scholarship with practical policy and corporate finance applications. His work appears in leading journals including Accounting Horizons and Journal of Accounting and Public Policy.
Education:
- PhD, Texas A&M University, 2003
- MBA, Florida State University, 1997
- BBA, Florida Atlantic University, 1983
McLelland's research integrates audit economics with regulatory analysis, focusing on SEC comment letter processes, municipal auditing practices, and international financial reporting standards. His empirical studies frequently employ comparative methodologies between US and UK governance systems, revealing how institutional structures influence financial disclosure quality and regulatory compliance in public sector entities. Recent work examines historical evolution of government accountability mechanisms.
His publication trajectory demonstrates consistent scholarly productivity from 2000-2024, with increasing focus on governmental accounting systems and regulatory impacts. Methodologically, he combines structural equation modeling with event study techniques to analyze audit fee determinants and market reactions to disclosures. The 2024 Government Accountability Office study represents culmination of his long-term interest in public sector oversight evolution.
Scientific Awards:
- Auburn Beta Alpha Psi Teaching Award
- Auburn College of Business Teaching Award
- Texas A&M Deans Award
McLelland teaches Intermediate Accounting, Financial Analysis and Valuation, Auditing, and tax courses while maintaining active CPA/CMA credentials. His industry background informs practical classroom applications, particularly in regulatory compliance scenarios. Though specific grant details aren't publicized, his sustained publication record in premier outlets indicates successful research funding and scholarly impact across accounting subdisciplines.
