معرفی
Rachel Scott serves as an Assistant Professor in the Department of Accounting and Business Law at Baylor University, having joined the department in fall 2024. She teaches the undergraduate Financial Accounting and Reporting II course and conducts scholarly research in accounting standards and financial reporting.
Education
- PhD in Accountancy, University of Georgia, 2024
- BS in Accounting, Louisiana State University, 2009
Research Interests
Dr. Scott's research centers on U.S. Generally Accepted Accounting Principles (U.S. GAAP), examining how standards impact firms across industries and managerial responses through earnings management or non-GAAP reporting. Her archival methodology focuses on standard setting, earnings management, non-GAAP financial reporting, and voluntary disclosure practices.
Publications Overview
Her 2022 publications address disclosure quality consequences of copying standard setter guidance and the nature of accruals earnings management proxies. These works bridge standard setting, financial disclosure quality, and earnings manipulation detection, highlighting tensions between regulatory compliance and managerial discretion in financial reporting.
Scientific Awards
No scientific awards were mentioned in the provided text.
Advising and Grants
The provided text does not include information regarding student advising, research grants, or funding sources.
