
{"id":5,"date":"2012-10-25T22:04:15","date_gmt":"2012-10-25T22:04:15","guid":{"rendered":"http:\/\/pages.charlotte.edu\/template-faculty01\/?page_id=5"},"modified":"2026-01-31T20:07:36","modified_gmt":"2026-02-01T01:07:36","slug":"home","status":"publish","type":"page","link":"https:\/\/belkcollegeofbusiness.charlotte.edu\/bburne17\/","title":{"rendered":"Home"},"content":{"rendered":"<p>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\u2019s 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\u2019 financial reporting and business decisions as well as determinants of audit quality. His research is published in <em>The Accounting Review<\/em>, <em>Management Science<\/em>, <em>Auditing: A Journal of Practice &amp; Theory<\/em>, <em>Journal of Business Finance &amp; Accounting<\/em>,\u00a0<em>Journal of Accounting<\/em>, <em>Auditing<\/em>\u00a0<em>&amp;<\/em>\u00a0<em>Finance<\/em>, <em>Journal of Accounting and Public Policy<\/em>, <em>Journal of International Accounting Research, <\/em>and <em>The Quarterly Journal of Finance<\/em>. 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.<\/p>\n<p><strong>Publications:<\/strong><\/p>\n<p>Burnett, B. M., G. W. Martin, D. A. Reppenhagen, and P. Tanyi. 2026. Incumbent Auditor Independence and Predecessor Auditor Tenure. <em>Journal of Accounting, Auditing &amp; Finance <\/em>41(1) 287-316.<\/p>\n<p>Burnett, B. M., B. N. Jorgensen and T. J. Pollard. 2025. Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status. <i>Auditing: A Journal of Practice &amp; Theory <\/i>44(4): 49-71.<\/p>\n<p>Burnett, B. M., A. Ghosh, and L. Kong. 2025. Reporting Quality and Stock Returns of de-SPAC Mergers. <em>The<\/em> <em>Quarterly<\/em> <em>Journal of Finance<\/em> 15(3): 1-35.<\/p>\n<p>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. <em>Management Science <\/em>70(1): 32-53.<\/p>\n<p>Burnett, B. M., G. W. Martin, and D. A. Reppenhagen. 2021. Managerial Discretion in Revenue Recognition Amidst Financial Restatements and Implications for GAAP Compliance. <em>Journal of Business Finance &amp; Accounting <\/em>48(5-6): 869-894.<\/p>\n<p>Burnett, B. M. 2020. Do Stock Prices Reflect Undisclosed Financial Statement Information? Evidence from the OTCBB. <em>Journal of Accounting and Public Policy<\/em> 39(5): 106716.<\/p>\n<p>Burnett, B. M. 2020. Discussion of: The Effect of National Culture on the Relationship between IFRS Adoption and Cost of Equity Capital. <em>Journal of International Accounting Research<\/em> 19(1): 1-3.<\/p>\n<p>Burnett, B. M., D. Hart, B. N. Jorgensen, and G. W. Martin. 2019. Multiple Regulators and Accounting Restatements: Evidence from Canada. <em>Journal of International Accounting Research<\/em> 18(2): 3-29.<\/p>\n<p>Burnett, B. M., H. Chen, and K. Gunny. 2018. Auditor-provided Lobbying Service and Audit Quality. <em>Journal of Accounting, Auditing &amp; Finance <\/em>33(3): 402-434.<\/p>\n<p>Burnett, B. M., B. N. Jorgensen and T. J. Pollard. 2017. The Stock Market Reaction to Losing or Gaining Foreign Private Issuer Status. <em>Journal of Accounting and Public Policy <\/em>36(2): 101-118.<\/p>\n<p>Burnett, B. M., E. A. Gordon, B. N. Jorgensen, and C. L. Linthicum. 2015. Earnings Quality: Evidence from Canadian Firms\u2019 Choice between IFRS and US GAAP. <em>Accounting Perspectives <\/em>14(3): 212-249.<\/p>\n<p>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. <em>The Accounting Review <\/em>87(6): 1861-1884.<\/p>\n<p><strong>Curriculum Vitae:<\/strong><\/p>\n<p><a href=\"http:\/\/belkcollegeofbusiness.charlotte.edu\/bburne17\/wp-content\/uploads\/sites\/1281\/2026\/01\/CV_Brian_Burnett_January_2026.pdf\">CV_Brian_Burnett_January_2026<\/a><\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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\u2019s research primarily focuses on two areas. His research investigates how laws and regulations affect financial reporting and disclosure decisions. 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