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Dr. Richard A. Cazier

Associate Professor

University of North Texas

Department of Accounting

(940) 369-8612

Email: Richard.Cazier@unt.edu

Education

  • PhD, University of Iowa, 2009
    Major: Business Administration
    Specialization: Accounting
    Dissertation: R&D Spending Among Short-Horizon CEOs: A Reexamination
  • BS, Brigham Young University, 2004
    Major: Accounting
  • MAcc, Brigham Young University, 2004
    Major: Accounting

Professional Memberships

  • American Accounting Association. (August 1, 2004 - Present).

Development Activities

  • Workshop, Stukent Prof Con Accounting Symposium, Stukent. Salt Lake City,UT,United States of America. (March 16, 2023 - March 17, 2023).

Teaching

Teaching Experience

    University of North Texas

  • ACCT 3110 - Intermediate Accounting I, 2 courses.
  • ACCT 4140 - Advanced and Not for Profit Accounting Principles, 22 courses.
  • ACCT 5760 - Accounting Based Valuation, 1 course.
  • ACCT 6010 - Seminar on Advanced Topics in Accounting Research, 3 courses.
  • ACCT 6950 - Doctoral Dissertation, 5 courses.

Directed Student Learning

  • Doctoral Comprehensive Exam Member or Grader, Accounting. (July 17, 2023).
  • Dissertation Committee Chair, "Media Bias and Selective Quotations from Corporate Earnings Announcements," Accounting. (January 1, 2023).
  • Directed Individual/Independent Study, "Committee Gender Diversity and Litigation Risk," Accounting. (January 1, 2023 - May 7, 2023).

Awards and Honors

  • FARS Excellence in Reviewing Award, Financial and Reporting Section of the American Accounting Association. (May 31, 2020).

Research

Published Intellectual Contributions

    Journal Article

  • Cazier, R., Carrizosa, R.D. The Information Content of Publicly Disseminated Federal Court Documents. The Accounting Review. 97 (5) 139-161. Allen Press.
  • Cazier, R., McMullin, J., Treu, J. Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language. The Accounting Review. Allen Press.
  • Cazier, R., Merkley, K., Treu, J. (2020). When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements. The Accounting Review. 95 (1) 31-55. Allen Press. https://meridian.allenpress.com/accounting-review/article-abstract/95/1/31/429600/When-are-Firms-Sued-for-Qualitative-Disclosures?redirectedFrom=fulltext
  • Cazier, R.A., Albert, L., Desir, R., Pfeiffer, R. (2020). Intra-Industry Information Transfer Effects of Leading Firms' Earnings Narratives. Review of Quantitative Finance and Accounting. 1-21. Springer Link. https://link.springer.com/article/10.1007/s11156-018-0782-x#citeas
  • Cazier, R.A., Pfeiffer, R. (2018). 10-K Repetition and Managerial Reporting Incentives. Journal of Financial Research. 2 (1) 133-138. Lakewood Ranch, FL, American Accounting Association. https://aaajournals.org/doi/full/10.2308/jfir-51912
  • Cazier, R.A., Pfeiffer, R. (2016). Why are 10-K Filings So Long?. Accounting Horizons. 30 (1) 1-21. Lakewood Ranch, FL, American Accounting Association. https://www.aaajournals.org/doi/pdf/10.2308/acch-51240
  • Cazier, R.A., Rego, S., Wilson, R., Tian, X. (2015). The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes. Review of Accounting Studies. 20 (1) 436-469. Berlin, Germany, Springer Science+Business Media. https://link.springer.com/article/10.1007/s11142-014-9302-y
  • Cazier, R.A. (2014). Financial Regulation in Geographically-Segmented Executive Labor Markets: Evidence from TARP. International Review of Financial Analysis. 35 (C) 219-229. Amsterdam, Elsevier. https://ideas.repec.org/a/eee/finana/v35y2014icp219-229.html
  • Cazier, R.A. (2011). Measuring R&D Curtailment among Short-Horizon CEOs. Journal of Corporate Finance. 17 (3) 584-594. Amsterdam, Netherlands, Elsevier. https://www.sciencedirect.com/science/article/pii/S0929119911000137

Presentations Given

    Invited Talk

  • Cazier, R.A. (Author & Presenter), Johnson, B. (Author), Accounting Seminar, Voluntary SEC Filers, West Virginia University, Morgantown, West Virginia, United States of America. (2022 - 2022).
  • Cazier, R.A. (Author & Presenter), McMullin, J. (Author), Huang, J. (Author), Zhou, F. (Author), Media Bias and Shareholder Litigation, University of Mannheim, Mannheim, Germany, Germany. (2022 - 2022).

    • Keynote/Plenary Address

  • Cazier, R. (Author & Presenter), Pfeiffer, R.A. (Author), FARS Mid-Year Meeting, 10-K Repetition and Managerial Reporting Incentives, American Accounting Association, Charlotte, NC, United States of America. (2017).

    • Oral Presentation

  • Cazier, R.A. (Author & Presenter), Senior Accounting Advisory Board Meeting, How Media Narratives Affect Financial Markets, UNT Accounting Department, The University of North Texas, United States of America. (2023 - 2023).
  • Cazier, R. (Author & Presenter), McMullin, J. (Author), Treu, J.A. (Author), Are Boilerplate Risk Factor Disclosures Inadequate?, United States of America. (2018).
  • Cazier, R. (Author & Presenter), Carrizosa, R. (Author), Accounting Research Symposium, Public Dissemination of Court Proceedings and the Pricing of Contingent Legal Losses, Brigham Young University, Provot, UT, United States of America. (2018).
  • Cazier, R. (Author & Presenter), Treu, J. (Author), McMullin, J. (Author), AAA Annual Meeting, Are Boilerplate Risk Factor Disclosures Inadequate?, American Accounting Association, Washington, D.C., United States of America. (2018).

    • Professional Meeting Contribution

  • Cazier, R.A. (Author & Presenter), Breakfast Meeting for the Dallas Chapter of Financial Executives International, The Role of Media Narratives in Financial Markets, Financial Executives International, Frisco Campus, University of North Texas, United States of America. (2023 - 2023).

    • Scholarly Meeting Contribution

  • Cazier, R. (Author & Presenter), Huang, J. (Author), Zhou, F. (Author), Financial and Accounting Research Section Meeting, Regulatory Enforcement in OTC Markets, American Accounting Association, Remote--Zoom meeting, United States of America. (2021 - 2021).

Media Contributions

    Internet

  • "“Whatever it is, it’s not very good: The strange, incredible case of the $100 million deli.”," FastCompany. (May 14, 2022).
  • "“Is it worth getting traded on over-the-counter markets," Marketplace. (May 13, 2021).
  • "Regulation in OTC Markets," The FinReg Blog, Global Financial Markets Center, Duke University School of Law.. (May 5, 2021).

Service

University Service

  • Committee Member, PhD Program Committee. (October 1, 2020 - Present).
  • Committee Member, Personnel Affairs. (August 1, 2019 - Present).

Professional Service

  • Reviewer, Ad Hoc Reviewer, American Accounting Association. (2017 - Present).