Brian M. Burnett is an assistant professor of accounting in the Turner School of Accountancy in the Belk College of Business at UNC Charlotte. Dr. Burnett’s research primarily focuses on two areas. His research investigates how laws and regulations affect financial reporting and disclosure decisions. It also explores how audit quality affects firms’ financial reporting and business decisions as well as determinants of audit quality. His research is published in The Accounting Review, Management Science, Auditing: A Journal of Practice & Theory, Journal of Accounting, Auditing & Finance, Journal of Accounting and Public Policy, Journal of Business Finance & Accounting, and Journal of International Accounting Research. Prior to earning his Ph.D. from the University of Colorado at Boulder, Dr. Burnett worked in public accounting as an auditor for Arthur Andersen, KPMG, and a boutique firm in Newport Beach, CA.
Publications:
Burnett, B. M., B. N. Jorgensen and T. J. Pollard. 2024. Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status. Auditing: A Journal of Practice & Theory, forthcoming.
Burnett, B. M., G. W. Martin, D. A. Reppenhagen, and P. Tanyi. 2024. Incumbent Auditor Independence and Predecessor Auditor Tenure. Journal of Accounting, Auditing & Finance, forthcoming.
Barton, F. J., B. M. Burnett, K. Gunny, and B. P. Miller. 2024. The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting. Management Science 70(1): 32-53.
Burnett, B. M., G. W. Martin, and D. A. Reppenhagen. 2021. Managerial Discretion in Revenue Recognition Amidst Financial Restatements and Implications for GAAP Compliance. Journal of Business Finance & Accounting 48(5-6): 869-894.
Burnett, B. M. 2020. Do Stock Prices Reflect Undisclosed Financial Statement Information? Evidence from the OTCBB. Journal of Accounting and Public Policy 39(5): 106716.
Burnett, B. M. 2020. Discussion of: The Effect of National Culture on the Relationship between IFRS Adoption and Cost of Equity Capital. Journal of International Accounting Research 19(1): 1-3.
Burnett, B. M., D. Hart, B. N. Jorgensen, and G. W. Martin. 2019. Multiple Regulators and Accounting Restatements: Evidence from Canada. Journal of International Accounting Research 18(2): 3-29.
Burnett, B. M., H. Chen, and K. Gunny. 2018. Auditor-provided Lobbying Service and Audit Quality. Journal of Accounting, Auditing & Finance 33(3): 402-434.
Burnett, B. M., B. N. Jorgensen and T. J. Pollard. 2017. The Stock Market Reaction to Losing or Gaining Foreign Private Issuer Status. Journal of Accounting and Public Policy 36(2): 101-118.
Burnett, B. M., E. A. Gordon, B. N. Jorgensen, and C. L. Linthicum. 2015. Earnings Quality: Evidence from Canadian Firms’ Choice between IFRS and US GAAP. Accounting Perspectives 14(3): 212-249.
Burnett, B. M., B. M. Cripe, G. W. Martin, and B. P. McAllister. 2012. Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management. The Accounting Review 87(6): 1861-1884.
Curriculum Vitae: