Dr. Dale R. Martin

The Wayne Calloway Professor of Accountancy

Office: Kirby 311
Phone: 336-758-5784
email: martin@wfu.edu

Degrees:
DBA, University of Kentucky
MS, BS, Illinois State University

Teaching Interests:
Financial Accounting Theory

Courses:
ACC 211 Financial Accounting Theory and Problems I
ACC 390 Professional Internship in Accountancy
ACC 414 Seminar in Financial Reporting

Research Interests:
Corporate Financial Reporting

Recent Publications:
"Do Markets React to Required and Voluntary Disclosures Associated with Auditor Realignments?" (with George Aldhizer and Jamers Cotter) Advances in Accounting, Forthcoming, 2009.

"Using Automated Identity and Access Management Controls," (with George Aldhizer and Paul Juras) The CPA Journal, September, 2008.

"Doing the Right Deals," (with Michael M. Wathen and John J. Klee) The Journal of Corporate Accounting & Finance, January/February, 2008.

"Adapting Six Sigma to Help Tame the SOX 404 Compliance Beast," (with Paul Juras and George Aldhizer) Strategic Finance, February, 2007.

"Developing an Effective Sell-Side Strategy," (with Michael M. Wathen and Nigel W. Smith) The Journal of Corporate Accounting & Finance, January/February, 2007.

"An Examination of the Impact of Accounting Internships on Student Attitudes and Perceptions," (with Jack E. Wilkerson) The Accounting Educators' Journal,December, 2006.

"Using Six Sigma to Enhance the Efficiency and Effectiveness of SOX 404 Compliance," (with Paul Juras and George Aldhizer) Journal of Corporate Accounting & Finance, March/April, 2006.

“Internal Auditing Outsourcing: A Time Bomb for the Profession,” (with George Aldhizer and James Cashell) The CPA Journal, August, 2003.

“A Cure for Outdated Capital Budgeting Techniques,” (with James Cotter and Bill Marcum) Journal of Corporate Accounting & Finance, March/April, 2003.

“Employee Stock Options and Pro Forma Earnings Management,” (with Terry Baker and Austin Reitenga) Advances in Accounting, Volume 19, 2002.

“When Earnings Management Becomes Fraud,” (with George Aldhizer and Terry Baker) Internal Auditing, July/August, 2002.

“Assessing Audit Risks in eBusiness,” (with Yvonne Hinson) Journal of Corporate Accounting and Finance, January/February, 2001.

“SFAS No. 125: Implications on the Factoring of Receivables,” (with Jon Duchac) Journal of Corporate Accounting and Finance, November/December, 2000.

“A Vested Present Value Approach to Valuing Employee Stock Options,” (with Jon Duchac) Academy of Accounting and Financial Studies, November, 1997.