معرفی
H. Scott Asay is an Associate Professor of Accounting at the Tippie College of Business, University of Iowa, where he holds the Tippie Children Professorship in Accounting and serves as Director of the RSM Institute of Accounting Education and Research. He received his PhD and MS from Cornell University's Samuel Curtis Johnson Graduate School of Management.
Research Interests: His research focuses on financial accounting, disclosure practices, and the judgment and decision-making processes of managers and investors. He investigates how narrative disclosures, presentation formats, and information environments influence financial reporting and investor behavior. His work often employs experimental methods to test behavioral theories in accounting contexts.
The recent publications of H. Scott Asay span top journals such as The Accounting Review, Journal of Accounting and Economics, and Journal of Management Accounting Research. The articles reflect a consistent theme in behavioral accounting, with strong emphasis on disclosure format, investor cognition, managerial communication, and information asymmetry. Key trends include the psychological effects of numerical precision, platform design on investor perception, and strategic use of language in financial reporting.
Scientific Awards & Honors:
- Outstanding Reviewer Award - Contemporary Accounting Research, 2024
- Midyear Meeting Connecting to Practice Award - American Accounting Association, FARS, 2024
- ABO Outstanding Service Award - American Accounting Association, 2021
- David and Lois Gardner Faculty Award for Mid-Career Excellence - Tippie College of Business, 2020
- Doctoral Fellowship - Deloitte Foundation, 2012
Advising and Service: While no formal advisees are listed, he frequently collaborates with junior researchers and PhD students. He has held significant editorial roles, serving on the boards of Contemporary Accounting Research, The Accounting Review, and Journal of Financial Reporting, indicating strong engagement with the academic community and mentorship through peer review.
Labs and Research Centers: As Director of the RSM Institute of Accounting Education and Research, he leads initiatives focused on advancing accounting education and supporting empirical and experimental research in accounting. This role underscores his commitment to academic development and institutional leadership in the accounting discipline.
