Susan Perry Williams

KPMG Peat Marwick Professor of Professional Accounting
Director, E&Y Master's in Accounting Program
Area Coordinator—Accounting

Office phone: 434-924-3988
e-mail: sep4v@virginia.edu

Education:

Ph.D., Accounting, University of Wisconsin—Madison
M.B.A., Business Administration, University of Wisconsin—Madison
B.S., Accounting, University of Wisconsin—Parkside

Areas of Expertise:

Professor Perry specializes in financial accounting, international accounting, and accounting theory. Teaching interests include advanced accounting, governmental accounting, special topics in financial reporting, and international accounting. Her current research focus is on corporate governance issues and earnings management. She has published articles in a variety of academic and accounting journals and regularly serves as a reviewer for academic journals. She has also presented papers at many academic conferences. Those presentations include invited papers at conferences in Turku, Finland; Taipei, Taiwan; Singapore; and Kazakhstan.

Professional Activities:

Professor Perry holds CPA and CMA certifications. She has chaired and held committee appointments with committees of the American Accounting Association. In addition to her membership in the American Accounting Association, Professor Perry also holds memberships in the Institute of Management Accountants and the Pacioli Society.

Selected Publications:

"Meet the Experts," Accounting Horizons, 2005.

"Issuance of Subsidiary Stock as an Earnings Management Strategy," Journal of Applied Business Research, winter 2005 (with T. H. Williams).

"An Overview of Employee Compensation Structure," Journal of Accounting Education, 2003 (with L. Lynch). 

"An Examination of Pre-Merger Executive Compensation Structure in Merging Firms," Journal of Managerial Issues, fall 2002 (with L. Lynch).

"Liability Risk Management and Corporate Social Performance," Risk Management and Insurance Review, spring 2001 (with B. Brown and J. Wheeler).

"An Evaluation of the Survival Model’s Contribution to Thrift Institution Distress Prediction," Journal of Managerial Issues, winter 2001 (with T. Catanach). 

"The Effect of Foreign Diversification on Analysts’ Prediction Errors," International Review of Financial Analysis, 2000 (with G. Erwin). 

"Informativeness and Predictability of Earnings," Academy of Accounting and Financial Studies Journal, November 1998 (with J. Wang and T. H. Williams).

"Using Accounting Student Surveys in an Outcome Assessment Program," Issues in Accounting Education, February 1998 (with N. Hill and D. Stein).

"Evaluating Firms in Financial Distress: An Event History Analysis," Journal of Applied Business Research, summer 1996 (with N. Hill and S. Andes).

"Implied Penalties for Financial Leverage: Theory vs Empirical Evidence," Quarterly Journal of Business and Economics, spring 1996 (with F. Marston).

"The Relationship Between Earnings Goals and Expenditures for Repairs and Maintenance," Journal of Applied Business Research, fall 1995 (with R. Grinaker).

"Some Additional Thoughts on Halo-Removed Fortune Residuals," Business and Society, August 1995 (with B. Brown).

"Halo-Removed Residuals of Fortune's 'Responsibility for Community and Environment': A Decade of Data," Business and Society, August 1995 (with B. Brown).

"Earnings Expectations and Discretionary Research and Development Spending" Accounting Horizons, December 1994 (with R. Grinaker).

"Removing the Financial Performance Halo from Fortune's Most Admired Companies," Academy of Management Journal, October 1994 (with B. Brown).

"Earnings Management Preceding Management Buyout Offers," Journal of Accounting and Economics, September 1994 (with T. H. Williams).

"Designing an Assessment Program for Accounting," Issues in Accounting Education, spring 1994 (with R. DeMong and J. Lindgren), .