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Richard A. Cazier

Title: Associate Professor

Department: Accounting

College: College of Business

Curriculum Vitae

Curriculum Vitae Link

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

Current Scheduled Teaching

ACCT 5760.001Accounting Based ValuationFall 2025
ACCT 4140.401Advanced and Not for Profit Accounting PrinciplesFall 2025 Syllabus
ACCT 4140.402Advanced and Not for Profit Accounting PrinciplesFall 2025 Syllabus
Texas Education Code 51.974 (HB 2504) requires each institution of higher education to make available to the public, a syllabus for undergraduate lecture courses offered for credit by the institution.

Previous Scheduled Teaching

ACCT 4140.401Advanced and Not for Profit Accounting PrinciplesSummer 5W1 2025 Syllabus SPOT
ACCT 6950.755Doctoral DissertationSummer 8W1 2025
ACCT 4140.401Advanced and Not for Profit Accounting PrinciplesSpring 2025 Syllabus SPOT
ACCT 4140.402Advanced and Not for Profit Accounting PrinciplesSpring 2025 Syllabus SPOT
ACCT 6950.722Doctoral DissertationSpring 2025
ACCT 6010.001Seminar on Advanced Topics in Accounting ResearchSpring 2025 SPOT
ACCT 5760.001Accounting Based ValuationFall 2024 Syllabus SPOT
ACCT 4140.401Advanced and Not for Profit Accounting PrinciplesFall 2024 Syllabus SPOT
ACCT 4140.402Advanced and Not for Profit Accounting PrinciplesFall 2024 Syllabus SPOT
ACCT 6950.713Doctoral DissertationFall 2024
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesSummer 5W1 2024 Syllabus SPOT
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesSpring 2024 Syllabus SPOT
ACCT 4140.002Advanced and Not for Profit Accounting PrinciplesSpring 2024 Syllabus SPOT
ACCT 6950.722Doctoral DissertationSpring 2024
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesFall 2023 Syllabus SPOT
ACCT 4140.002Advanced and Not for Profit Accounting PrinciplesFall 2023 Syllabus SPOT
ACCT 6950.713Doctoral DissertationFall 2023
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesSummer 5W1 2023 Syllabus SPOT
ACCT 4140.002Advanced and Not for Profit Accounting PrinciplesSpring 2023 Syllabus SPOT
ACCT 6950.722Doctoral DissertationSpring 2023
ACCT 6010.001Seminar on Advanced Topics in Accounting ResearchSpring 2023 SPOT
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesFall 2022 Syllabus SPOT
ACCT 4140.002Advanced and Not for Profit Accounting PrinciplesFall 2022 Syllabus SPOT
ACCT 6950.713Doctoral DissertationFall 2022
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesSpring 2022 Syllabus SPOT
ACCT 4140.002Advanced and Not for Profit Accounting PrinciplesSpring 2022 Syllabus SPOT
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesFall 2021 Syllabus SPOT
ACCT 4140.002Advanced and Not for Profit Accounting PrinciplesFall 2021 Syllabus SPOT
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesSpring 2021 Syllabus SPOT
ACCT 6010.001Seminar on Advanced Topics in Accounting ResearchSpring 2021 SPOT
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesFall 2020 Syllabus SPOT
ACCT 4140.002Advanced and Not for Profit Accounting PrinciplesFall 2020 Syllabus SPOT
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesSpring 2020 Syllabus
ACCT 3110.005Intermediate Accounting ISpring 2020 Syllabus
ACCT 4140.001Advanced and Not for Profit Accounting PrinciplesFall 2019 Syllabus SPOT
ACCT 3110.002Intermediate Accounting IFall 2019 Syllabus SPOT
Texas Education Code 51.974 (HB 2504) requires each institution of higher education to make available to the public, a syllabus for undergraduate lecture courses offered for credit by the institution.

Published Intellectual Contributions

    Journal Article

  • Cazier, R.A., Johnson, B. (2024). Regulatory Oversight of Voluntary SEC Filers. Accounting Horizons. American Accounting Association.
  • Cazier, R.A., Christensen, T., Merkley, K., Treu, J. (2023). The Joint Effects of Litigation Risk and Regulation on Non-GAAP Reporting. Journal of Business Finance & Accounting. Hoboken, NJ, Wiley.
  • Cazier, R.A., Zhou, F., Huang, J. (2023). Regulatory Spillover Effects in OTC Markets. Review of Accounting Studies. London, Springer.
  • 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
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Overall
Summative Rating		 Challenge and
Engagement Index		 Response Rate

out of 5
out of 7		 %
of
students responded
  • Overall Summative Rating (median):
    This rating represents the combined responses of students to the four global summative items and is presented to provide an overall index of the class’s quality. Overall summative statements include the following (response options include a Likert scale ranging from 5 = Excellent, 3 = Good, and 1= Very poor):
    • The course as a whole was
    • The course content was
    • The instructor’s contribution to the course was
    • The instructor’s effectiveness in teaching the subject matter was
  • Challenge and Engagement Index:
    This rating combines student responses to several SPOT items relating to how academically challenging students found the course to be and how engaged they were. Challenge and Engagement Index items include the following (response options include a Likert scale ranging from 7 = Much higher, 4 = Average, and 1 = Much lower):
    • Do you expect your grade in this course to be
    • The intellectual challenge presented was
    • The amount of effort you put into this course was
    • The amount of effort to succeed in this course was
    • Your involvement in course (doing assignments, attending classes, etc.) was
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