Dr. Mike Wilkins

Associate Professor
PWC Teaching Excellence Fellow
Mays Research Fellow
Office: 485L Wehner, (979) 845-4375

Email: mwilkins@mays.tamu.edu

Click here for ACCT328 Portal

Brief Bio:

Dr. Wilkins received his Ph.D. from the University of Arizona in 1994 and joined the faculty at Texas A&M in 1995. His research, which primarily involves auditing and capital markets, has appeared in the Accounting Review, the Journal of Accounting Research, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, the Journal of Accounting and Public Policy, the Journal of Accounting, Auditing and Finance, and numerous other academic journals (see publications). Dr. Wilkins teaches Intermediate Accounting II. He is married to Dr. Paige Fields, an associate professor in the Finance Department, and has four kids, ages 6 to 16.

Publications (click here for complete curriculum vitae):

· “Competition for Andersen’s Clients”, with M. Kohlbeck, B. Mayhew, and P. Murphy, Contemporary Accounting Research 25 (Winter 2008): pp. 1099-1136. download pdf

· “Evidence on the Audit Risk Model: Do Auditors Increase Effort in the Presence of Internal Control Deficiencies?” with C. Hogan, Contemporary Accounting Research 25 (Spring 2008): pp. 219-242. download pdf

· “The Impact of Audit Firm Industry Differentiation on IPO Underpricing”, with K. Wang, The Pacific Accounting Review Vol. 19 No. 2 (2007): pp. 153-164. download pdf

· “The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover” with H. Desai and C. Hogan, The Accounting Review (January 2006), pp. 83-112. download pdf

· “The Interaction Among Multiple Governance Mechanisms at Young, Newly Public Firms” with T. Berry and L. Fields, Journal of Corporate Finance 12 (2006), pp. 449-466. download pdf

· “The Pricing of Assurance Services in Secondary Equity Offerings” with N. Fargher and B. Mayhew, Journal of Accounting, Auditing and Finance 20 (Summer 2005), pp. 187-208. download pdf

· “An Investigation of the Pricing of Audit Services for Financial Institutions,” with L. Fields and D. Fraser, Journal of Accounting and Public Policy 23 (January/February 2004), pp. 53-77. download pdf

· “Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public,” with B. Mayhew, Auditing: A Journal of Practice and Theory 22 (September 2003), pp. 33-52. download pdf

· “Initial Debt Covenant Violations and Changes in Firm Risk,” with N. Fargher and L. Holder-Webb, Journal of Business Finance and Accounting 28 (April/May 2001), pp. 465-480. download pdf

· “The Incremental Information Content of SAS 59 Going Concern Opinions,” with L. Holder-Webb, Journal of Accounting Research 38 (Spring 2000), pp. 209-219. download pdf

· “The Impact on IPO Assurance Fees of Commercial Bank Entry Into the Equity Underwriting Market,” with N. Fargher and L. Fields, Auditing: A Journal of Practice and Theory 19 (2000), supplement, pp. 23-35. download pdf

· “Corporate Disclosure of the Decision to Change the Fiscal Year-end,” with T. Porter, E. Swanson, and L. Holder-Webb, Research in Accounting Regulation 14 (2000), pp. 81-100.

· “Tests of a Deferred Tax Explanation of the Negative Association Between the LIFO Reserve and Firm Value,” with D. Dhaliwal and R. Trezevant, Contemporary Accounting Research 17 (Spring 2000), pp. 41-59. download pdf

· “Articulation in Cash Flow Statements: A Resource for Financial Accounting Courses,” with M. Loudder, Journal of Accounting Education 18 (2000), pp. 115-126. download pdf

· “The Importance of Call Delays and Cash Flow Positions in Evaluating the Information Content of Convertible Preferred Stock Calls,” with L. Fields and E. Mais. Journal of Accounting, Auditing and Finance 14 (Spring 1999), pp. 163-183. download pdf

· “Timely Industry Information as an Assurance Service: Evidence on the Information Content of the Book-to-Bill Ratio,” with N. Fargher and L. Gorman, Auditing: A Journal of Practice and Theory 17 (1998), supplement, pp. 109-123. download pdf

· “Evidence on Risk Changes Around Audit Qualification and Qualification Withdrawal Announcements,” with N. Fargher, Journal of Business Finance and Accounting 25 (September / October 1998), Nos. 7 & 8, pp. 829-847. download pdf

· “Market Valuation of Goodwill and Other Intangible Assets: The United States as a Laboratory Market for IASC E60 and E61,” with E. Swanson and M. Loudder, Advances in International Accounting 11 (1998), pp. 117-132.

· “Technical Default, Auditors’ Decisions and Future Financial Distress,” Accounting Horizons 11 (December 1997), No. 4, pp. 40-48. download pdf

· “An Empirical Investigation of Stock Dividends-in-Kind,” with L. Fields, The Journal of Financial Research (Spring 1996), 105-119. download pdf

· “Equity Valuation Models: The Relative Performance of Financial Statement-Based and Beta-Based Proxies for Equity Risk,” with D. Dhaliwal, R. Trezevant, and M. Ross, The Journal of Financial Statement Analysis 1 (Winter 1996), 31-42.

· “The Information Content of Withdrawn Audit Qualifications: New Evidence on the Value of Subject-To Opinions,” with L. Fields, Auditing: A Journal of Practice & Theory 10 (Fall 1991), 62-69. download pdf