Associate Professor, Accounting
B.B.A., Accounting, Texas A&M University
CPA, State of Texas
Dr. Daugherty specializes in auditing. His research interests include experimental behavioral research on the professional judgments and decision behaviors of practicing auditors, and the registered firm inspection process of the Public Company Accounting Oversight Board (PCAOB) formed by the Sarbanes–Oxley Act. He served as an Academic Fellow with the PCAOB's Office of Research and Analysis in Washington, D.C. from August 2011 through July 2012.
Dr. Daugherty specializes in auditing. His research interests include experimental behavioral research on the professional judgments and decision behaviors of practicing auditors, determinants of audit quality, the influence of the Sarbanes-Oxley Act on practicing auditors and audit quality, and the PCAOB inspection process. (Qualitative Comments: Accounting Horizons article with Wayne Tervo: "PCAOB Inspections of Smaller CPA Firms: The Perspective of Inspected Firms") His research has been published in numerous academic and practitioner journals including Accounting Horizons, Advances in Accounting Behavioral Research, Auditing: A Journal of Practice & Theory, Critical Perspectives on Accounting, Current Issues in Auditing, International Journal of Auditing, International Journal of Disclosure and Governance, Issues in Accounting Education, Regulation, and The CPA Journal. Dr. Daugherty teaches primarily graduate auditing and forensic courses, and previously worked as a senior assurance manager for Arthur Andersen - San Antonio.