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Gist, Willie

Professor of Accountancy

School of Accountancy
Copeland 634


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 Interests

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.

Professional Experience

Public accounting with Deloitte Haskins & Sells, and private practice

Financial Reporting in the Oil and Gas Industry with Tenneco Oil Exploration

and Production Company, and Anadarko Production Company

Certified Public Accountant 

Numerous presentations at International, National, Regional, and Local

symposia and Colloquia

Published in academic and practitioner journals as shown below

Selected Publications

Gist, W. (2008). An Analysis of Firm Level Auditor Tenure on Audit Hours. Journal of Applied Business Research, 24(2), 29-50.

Gist, W., Ridley, D., Duke, D., Flagg, J. (2008). The Predictive Ability of Accounting Operating Cash Flows: A Moving Window Spectral Analysis. American Journal of Finance and Accounting, 1(2), 167-193.

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., Shastri, T., Ward, B., Wilson, D. (2005). "On the Effectiveness of the Auditing Standards Board in Improving Audit Communication with the SAS 58 Auditor's Standard Report: An Exploratory Study". Journal of Applied Business Research, 21(4), 107-126.

Gist, W., McClain, G., Shastri, T. (2004). "User Versus Auditor Perceptions of the Auditor's Report on Internal Control: Readability, Reliability, and Auditor Legal Liability". American Business Review, XXII(2), 117-129.

Gist, W., Shastri, T. (2004). "Materiality Matrix: A Framework to Detect Material Misstatements". Accounting World.


Doctoral Research Team Award, University of Arkansas

High Performance Team Teaching Award, University of Arkansas

Beta Gamma Sigma

Oustanding Young Men of America