Faculty Profile

Richard Cazier

Title
Associate Professor
Department
Accounting
College
College of Business

    

    

      


                          

            
Curriculum Vitae

            

              Click Here to View Faculty CV
            

          

        
                          

            
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





          

        
                

          
Current Scheduled Teaching*


          
ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Summer 2024 
ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Spring 2024 Syllabus
ACCT 4140.002, Advanced and Not for Profit Accounting Principles, Spring 2024 Syllabus
ACCT 6950.722, Doctoral Dissertation, Spring 2024 


          
*
  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 4140.001, Advanced and Not for Profit Accounting Principles, Fall 2023 Syllabus SPOT
                    

                    ACCT 4140.002, Advanced and Not for Profit Accounting Principles, Fall 2023 Syllabus SPOT
                    

                    ACCT 6950.713, Doctoral Dissertation, Fall 2023 
                    

                    ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Summer 5W1 2023 Syllabus SPOT
                    

                    ACCT 4140.002, Advanced and Not for Profit Accounting Principles, Spring 2023 Syllabus SPOT
                    

                    ACCT 6950.722, Doctoral Dissertation, Spring 2023 
                    

                    ACCT 6010.001, Seminar on Advanced Topics in Accounting Research, Spring 2023  SPOT
                    

                    ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Fall 2022 Syllabus SPOT
                    

                    ACCT 4140.002, Advanced and Not for Profit Accounting Principles, Fall 2022 Syllabus SPOT
                    

                    ACCT 6950.713, Doctoral Dissertation, Fall 2022 
                    

                    ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Spring 2022 Syllabus SPOT
                    

                    ACCT 4140.002, Advanced and Not for Profit Accounting Principles, Spring 2022 Syllabus SPOT
                    

                    ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Fall 2021 Syllabus SPOT
                    

                    ACCT 4140.002, Advanced and Not for Profit Accounting Principles, Fall 2021 Syllabus SPOT
                    

                    ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Spring 2021 Syllabus SPOT
                    

                    ACCT 6010.001, Seminar on Advanced Topics in Accounting Research, Spring 2021 Syllabus SPOT
                    

                    ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Fall 2020 Syllabus SPOT
                    

                    ACCT 4140.002, Advanced and Not for Profit Accounting Principles, Fall 2020 Syllabus SPOT
                    

                    ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Spring 2020 Syllabus
                    

                    ACCT 3110.005, Intermediate Accounting I, Spring 2020 Syllabus
                    

                    ACCT 4140.001, Advanced and Not for Profit Accounting Principles, Fall 2019 Syllabus SPOT
                    

                    ACCT 3110.002, Intermediate Accounting I, Fall 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 Publications



  

  
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



	
		
		
	  

	

	

  
    
	

	

	  

		

		   	
		
		
	  

	

	

	
	

  
  
  

  	

		

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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
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    • The course content was
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    • The instructor’s contribution to the course was
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    • The instructor’s effectiveness in teaching the subject matter was
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  • 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
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    • 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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