Profile Information

Profile

After receiving his B.S. in accounting and M.B.A. from Louisiana State University, Dr. McMillan worked in public accounting and banking. He joined Clemson University after earning his Ph.D. from the University of South Carolina and teaches in its accounting and MBA programs. Publications based on his research have appeared in The Accounting Review, Advances in Accounting, Auditing: A Journal of Practice and Theory, Accounting Horizons, Issues in Accounting Education, Journal of Accounting and Public Policy, The Journal of Accounting Education, Journal of Business Issues, Accounting Education: An International Journal, Journal of Accounting and Finance Research, The Journal of Business Ethics, Critical Perspectives on Accounting, Accounting Education, The Journal of Entrepreneurial Finance & Business Ventures, New England Journal of Entrepreneurship, International Journal of Auditing, Journal of Forensic Accounting, Advances in Accounting Education, Journal of Financial Education, Journal of Education for Business, Decision Line, Institute of Charted Financial Analysts of India Journal of Management Research, The Journal of American Academy of Business, The CPA Journal, The Practicing CPA, and New Accountant. In addition, Professor McMillan has made numerous presentations at international, national, and regional research conferences.

Research Interests

• Dr. McMillan has conducted research in multi areas and has produced manuscripts with behavioral, auditing, ethics, education, and market valuation focuses.

Research Publications

• “Capturing Student Effort and Establishing its Relationship to Performance with an Online Course Management System,” with Michael Spivey. Decision Line, (October 2012, Volume 43) 5-6.
• “Using the Blackboard Course Management System to Analyze Student Effort and Performance,” with Michael Spivey. Journal of Financial Education, (2013, Vol. 39, Spring/Summer) 19-28.
• “Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions,” with Derek W. Dalton and Steve Buchheit. Accounting Horizons, (2014, Vol. 28, No. 2) 213-231.
• “Antecedents and Consequences of Perceived Gender Discrimination in the Audit and Accounting Profession,” with Derek W. Dalton, Jeffrey Cohen, and Nancy Harp. Auditing: A Journal of Practice and Theory, (2014, Vol. 33, No. 3) 1-32.
• “Classroom Versus Online Assessment,” with Michael F. Spivey. Journal of Education for Business, (2014, Vol. 89) 450-456.
• “Does Lowballing Impair Audit Quality? Evidence from Client Accruals Surrounding Analyst Forecasts,” with Jonathan D. Stanley and Duane M. Brandon. Journal of Accounting and Public Policy, (2015, Vol. 34, No. 6).
• “Achievement Goal Theory: The Relationship of Accounting Students’ Goal Orientation with Self-Efficacy, Anxiety, and Achievement,” with Richard B. Dull and Lydia Schleifer. Accounting Education, (2015, Vol. 24 (2), 157-174.
• “An Analysis of Glass Ceiling Perceptions in Accounting Profession,” with Derek W. Dalton, Jeffrey Cohen, and Lori Holder-Webb. Journal of Business Ethics, (2018 -11-08, Vol. 164 (1), p. 17-38
• “An Investigation of the Association of Grit with Performance in Accounting Courses,” with Jeremy Vinson and Lydia Schleifer. Journal of Accounting Education, (2022, Vol. 59, June // https://doi.org/10.1016/j.jaccedu.2022.100779 )