Brian Daugherty

Brian Daugherty

  • Associate Professor, Accounting


PhD, Accounting, University of Texas at San Antonio
BBA, Accounting, Texas A&M University
CPA, State of Texas

Areas of Expertise

Dr. Daugherty specializes in auditing. His research interests include experimental behavioral research on the professional judgments and decision behaviors of practicing auditors, and the registered firm inspection process of the Public Company Accounting Oversight Board (PCAOB) formed by the Sarbanes–Oxley Act. (Qualitative Comments: Accounting Horizons article with Wayne Tervo: "PCAOB Inspections of Smaller CPA Firms: The Perspective of Inspected Firms")  He served as an Academic Fellow with the PCAOB's Office of Research and Analysis in Washington, D.C. from August 2011 through July 2012.

Professional Activities

Dr. Daugherty's research has been published in numerous academic and practitioner journals including Accounting HorizonsAdvances in Accounting Behavioral ResearchAuditing: A Journal of Practice & Theory, Behavioral Research in AccountingCritical Perspectives on AccountingCurrent Issues in AuditingInternational Journal of AuditingInternational Journal of Disclosure and GovernanceIssues in Accounting Education, Journal of Accounting Research, Regulation, and The CPA Journal. Dr. Daugherty teaches primarily graduate auditing and forensic courses, and previously worked as a senior assurance manager for Arthur Andersen - San Antonio.