Carol Callaway Dee

Professor of Accounting

Carol Callaway Dee is the ME Rinker, Sr., Distinguished Professor and chair of the accounting department.

  • ME Rinker, Sr., Distinguished Professor, Accounting
  • PhD, Accounting, Louisiana State University, Baton Rouge
  • BS, Accounting, University of Florida, Gainesville

Contact

Carol Callaway Dee

Biography

Before coming to Stetson, she was on the faculties of the University of Colorado Denver and Florida State University. Dee, PhD, was an academic fellow for the Public Company Accounting Oversight Board’s (PCAOB) Office of Research and Analysis and its Center for Economic Analysis, conducting research on the economic effects of proposed auditing standards.

Dee’s research focuses on auditing and forensic accounting. She has published in leading accounting journals, including The Accounting Review, Contemporary Accounting Research, Current Issues in Auditing, Issues in Accounting Education, and Journal of Accounting and Public Policy. Dee is an associate editor for the Journal of Forensic Accounting Research.

Carol Callaway Dee

Areas of Expertise

  • Auditing
  • Accounting
  • Economics
  • Finance

Course Sampling

  • Auditing and Advanced Auditing
  • Accounting Theory
  • Financial and Managerial Accounting

  • Carol Callaway Dee, Ayalew Lulseged, and Tianming Zhang. Asymmetric Monitoring by Big 4 Auditors: Earnings Management around Open Market Repurchases and Seasoned Equity Offerings. 2021. Accounting Horizons 35 (4): 63-81. 
  • Carol Callaway Dee, Ayalew Lulseged, and Tianming Zhang. Practitioner Summary: Audit Quality and Disclosures of Less-Experienced Participating Audit Firms in PCAOB Filings. 2020. Current Issues in Auditing 14 (2): P1-P8. 
  • Carol Callaway Dee, Ayalew Lulseged, and Tianming Zhang. Who Did the Audit? Audit Quality and Disclosure of Other Audit Participants in PCAOB Filings. 2015. The Accounting Review 90 (5): 1939–1967. 
  • Carol Callaway Dee, Cindy Durtschi and Mary Mindak. Grand Teton Candy Company: Connecting the Dots in a Fraud Investigation. 2014. Issues in Accounting Education 29 (3): 443–458. 
  • Carol Callaway Dee, Ayalew Lulseged, and Tianming Zhang. Practitioner Summary “Should PCAOB Disciplinary Proceedings Be Made Public? Evidence from Sanctions against a Big 4 Auditor.” 2012. Current Issues in Auditing 6 (2): P18–P24.
  • Carol Callaway Dee, Ayalew Lulseged, and Tianming Zhang. Client Stock Market Reaction to PCAOB Sanctions against a Big Four Auditor. 2011. Contemporary Accounting Research 28 (1): 263–291. 
  • Carol Callaway Dee, William Hillison, and Carl Pacini. No News is Bad News: Market Reaction to Reasons Given for Late Filing of Form 10-K. 2010. Research in Accounting Regulation 22: 121-127. Best Paper Award, American Accounting Association Southeast Regional Meeting, 2008 
  • Carol Callaway Dee and Cindy Durtschi. Return of the Tallahassee BeanCounters: A Case in Forensic Accounting. 2010. Issues in Accounting Education 25 (2): 279-321. 
  • Mimi Alciatore and Carol Callaway Dee. Environmental Costs and Obligations for Oil and Gas Firms: A Five-Year Perspective. 2010. Oil, Gas, and Energy Quarterly 58 (4): 609-614. 
  • Carol Callaway Dee and Meihua Koo. An International Comparison of Equity Valuation Models: Hong Kong, Singapore, and Japan. 2009. International Review of Accounting, Banking and Finance 1 (July): 48-60. 
  • Mimi Alciatore, Carol Callaway Dee, and Peter Easton. Asset Retirement Obligations for Oil and Gas Companies: Issues and Evidence. 2008. Oil, Gas, and Energy Quarterly LVII: 327-334. 
  • Carol Callaway Dee, Ayalew Lulseged, and Tanya Nowlin. Prominent Audit Clients and the Relation Between Discretionary Accruals and Non-audit Service Fees. 2006. Advances in Accounting 22: 129-155. 
  • Mimi Alciatore and Carol Callaway Dee. The Current Status of Environmental Reporting: An Analysis of Petroleum Firms’ Disclosures. 2006. Advances in Environmental Accounting and Management 3: 49-75. 
  • Carol Callaway Dee, Ayalew Lulseged, and Tanya Nowlin. Executive Compensation and Risk: The Case of Internet Firms. 2005. Journal of Corporate Finance 12: 80-96. 
  • Mimi Alciatore, Carol Callaway Dee, and Peter Easton. Changes in Environmental Regulation and Reporting from 1989 to 1998: The Case of the Petroleum Industry. 2004. Journal of Accounting and Public Policy 23: 295–304. 
  • Darlene Anderson and Carol Callaway Dee. The Relation between Disaggregated Restructuring Charges and Stock Returns: The Effects of Financial Distress. 2004. Journal of Applied Business Research 20: 1-18. 
  • Mimi Alciatore, Carol Callaway Dee, Peter Easton, and Nasser Spear. Asset Write-Downs: A Decade of Research. 1998. Journal of Accounting Literature 17: 1-39.
  • Brian Daugherty, Carol Callaway Dee, Denise Dickins, and Julia Higgs. The Terminology of Going Concern Standards: How Subtle Differences in Wording Can Have a Big Impact. 2016. The CPA Journal 86:1 (January): 34-39. 
  • Carol Callaway Dee and William Hillison. More Bang for Your Audit Buck. 2006. Journal of Corporate Accounting and Finance 17 (May/June): 17-23.