Dr. Richard A. Cazier
University of North Texas
Accounting
(940) 369-8612
Email:

Education

PhD, University of Iowa, 2009.
Major: Business Administration
Degree Specialization: Accounting
Dissertation Title: 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 Attended

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, 18 courses.
ACCT 6010, Seminar on Advanced Topics in Accounting Research, 2 courses.
ACCT 6950, Doctoral Dissertation, 4 courses.

Directed Student Learning

Doctoral Comprehensive Exam Member or Grader, Accounting. (July 17, 2023 – Present).

Dissertation Committee Chair,"Media Bias and Selective Quotations from Corporate Earnings Announcements," Accounting. (January 1, 2023 – Present).

Directed Individual/Independent Study,"Committee Gender Diversity and Litigation Risk," Accounting. (January 1, 2023 – May 7, 2023).

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).

Awards and Honors

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