Dr. Paul Copley
Started at JMU: 2004
Ph.D., School of Accountancy, University of Alabama, December 1987
Master of Accountancy, University of Alabama, December 1983
B.B.A., College of William and Mary, Williamsburg, Va., May 1979.
Dr. Copley’s research interests include financial reporting and auditing of public sector entities. Topics include: the effect of auditor competition on audit quality, the relation between audit quality and financial reporting quality, the effect of auditor tenure on audit quality, and the consequence of balanced budget requirements on the funding of state pension plans. Additional articles examine the role of auditing in the market for initial public offerings.
Girl Scouts and Boy Scouts, Trout fishing, Woodworking
Current Courses Taught:
ACTG 678: Governmental Accounting and Reporting
ACTG 302: Introduction to the Accounting Profession: Role of Accountants
ACTG 244: Accounting for Nonbusiness Majors
COB 242: Principles of Managerial Accounting
Copley has authored six textbooks on governmental and not-for-profit accounting and served as Editor of Research in Governmental and Nonprofit Accounting, an academic journal publishing research on the reporting and auditing of governments and not-for-profit entities.
Selected Journal Publications:
Copley, P.A. and E.B. Douthett. 2009. “Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions? “ Contemporary Accounting Research. 26 (Summer) 453-476.
Copley, P.A. and E.B. Douthett. 2002. "Simultaneous Estimation of the Supply and Demand of Auditor Reputation in the Market for Initial Public Offerings." Contemporary Accounting Research 19: 49-76.
Copley, P.A., J.J. Gaver, and K.M. Gaver 1995. "Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Market." Journal of Accounting Research 23(Spring): 137-155.
Copley, P.A., M.S. Doucet and K.M. Gaver 1994. "A Simultaneous Equations Analysis of Quality Review Outcomes and Engagement Fees for Audits of Recipients of Federal Financial Assistance." The Accounting Review 69(January): 244-256.
Director: School of Accounting, James Madison University (2004 – date)
Copley previously served on the faculty and as Director of the J.M. Tull School of Accounting at the University of Georgia (1987-2004)
Professional Service while at JMU:
American Institute of CPAs – Federal Accounting Standards Board Rule 203 Review Committee (Washington, D.C.)
Comptroller General’s Advisory Council on Governmental Auditing Standards Government Accountability Office (Washington, D.C.)
Virginia Society of CPAs Education Foundation (Glen Allen, Va.)