Gist, Willie
Professor
College of Business
Ohio Business College
United States of America
Biography
Ph.D. in Accounting, Texas A&M University, College Station, Texas Master of Accounting Degree, Florida State University, Tallahassee, Florida B.S. Degree in Accounting, Florida State University, Tallahassee, Florida
Research Interest
Economics of auditing, effect of audit structure on audit efficiency and pricing, audit planning efficiencies, influence of industry regulatory complexity on audit production function, economies of scale and scope, audit time budget variances, etc. Research methods used to address these issues include empirical/archival, ordinary least squares, general linear models, multivariate analysis including qualitative dependent variables, parametric and nonparametric techniques, as well as other methods.
Publications
-
Gist, W., Shastri, T. (2004). "Materiality Matrix: A Framework to Detect Material Misstatements". Accounting World.
-
Gist, W., Foster, B., McClain, G., Shastri, T. (2006). "A Note on Pre-Sarbanes-Oxley Act Users' and Auditors' Perceptions of a Limitations Paragraph in the Auditor's Internal Control Report". Research in Accounting Regulation, 18, 195-217.
-
Gist, W. (2008). An Analysis of Firm Level Auditor Tenure on Audit Hours. Journal of Applied Business Research, 24(2), 29-50.
