Paula Diane Parker, Ph.D.

Associate Professor

Dr. Parker, a CPA licensed to practice public accounting in Mississippi and Alabama, has published in numerous journals including Advances in Accounting, Journal of Accounting and Finance, Academy of Business Journal, Journal of Applied Financial Research, Academy of Accounting and Financial Studies Journal, Commercial Lending Review and The Small Business Controller. On three occasions, Dr. Parker has won the outstanding manuscript award at the annual meeting of the Allied Academy of Accounting and Financial Studies.

Selected Publications

Parker, P. D., Pate, G. R., and Guidry, R. P. (2014).
Do Managers Close to Zero Pretax Earnings Manage Pension Expense to Avoid Reporting a Financial Statement Loss? 
Journal of Applied Financial Research, Volume 1, (2014), 55-70.

Parker, P. D., Swanson, N. J. and Dugan, M. T. (2013).
An Extended Examination of the Effectiveness of the Sarbanes Oxley Act in Reducing Pension Expense Manipulation. 
Journal of Accounting and Finance, Volume 13 (2), (2013), 11-27.

Parker, P. D., and Swanson, N. J. (2012). 
Accounting Implications for Managed Earnings via Pension Expense.
Academy of Business Journal, Volume II, (2012), 5-18.

Parker, P. D., Swanson, N. J., and Dugan, M. T. (2011).
An Empirical Examination of the Impact of the Sarbanes Oxley Act in the Reduction of Pension Expense Manipulation. 
Advances in Accounting, incorporating Advances in International Accounting, 27 (2011), 233-241.

Parker, P. D. (2011).
Analysts’ Earnings Forecasts: Implications for Managed Earnings via Pension Expense. Academy of Accounting and Financial Studies Journal, 15 (4), 99-114.

Parker, P. D. (2011). 
Managed Earnings: A Closer Look at Pension Expense. 
Academy of Accounting and Financial Studies Journal, 15 (3), 119-132. 

Parker, P. D. (2009). 
Managing Pension Expense to Meet Analysts' Earnings Forecasts: Implications for New FASB Standard. 
Academy of Accounting and Financial Studies Journal, 13 (Special Issue), 103-116. 

Parker, P. D., Bishop, Jr., J. S., & Sylvestre, J. (2008). 
RFID Technology Drives Shift in Inventory Valuation to Specific Identification. 
Commercial Lending Review, 23 (4), 31-38. 

Parker, P. D. & Sale, M. L. (2007). 
Using Pension Expense to Manage Earnings: Implications for FASB Standards. 
Academy of Accounting and Financial Studies Journal, 11 (3), 109-124.

 

Professional Affiliations

  • Mississippi Society of Certified Public Accountants, 1994-2014, State 
  • Alabama Society of Certified Public Accountants, 2005-2014, State 
  • Certified Fraud Examiners Association (ACFE), 2005-2014, International 
  • Institute of Internal Auditors (IIA), 2005-2014, International
  • American Accounting Association (AAA), 2004-2014, National
  • AAA - Auditing Section, 2004-2014, National
  • AAA - Financial Accounting and Reporting Section, 2004-2014, National
  • AAA - Management Accounting Section, 2004-2014, National
  • AAA - Public Interest Section, 2004-2014, National
  • American Institute of Certified Public Accountants (AICPA), 1998-2014, National

Awards & Honors

  • Outstanding manuscript award