Download Adobe Reader

Faculty and Staff Profile

Jim Irving

Assistant Professor

Office: 317 Sirrine Hall
Phone: (864) 656-5494
Personal Website:

 Educational Background

Ph.D. Business Administration--Accounting
University of North Carolina at Chapel Hill

M.S. Accounting
University of Virginia

B.S. Commerce--Accounting
University of Virginia

 Courses Taught

Forensics & Analysis
Intermediate Financial Accounting III


Professor Jim Irving, Ph.D., CPA, joined the Clemson University faculty in 2012. He previously held an academic appointment at the College of William & Mary. He holds a B.S. and M.S. in Accounting from the University of Virginia’s McIntire School of Commerce, and a Ph.D. from the University of North Carolina at Chapel Hill. Prior to his academic career, Professor Irving worked in the assurance practice for one of the Big 4 public accounting firms. He is an active CPA in the state of Virginia.

 Research Interests

Professor Irving's research focuses on both financial accounting and auditing issues.

 Research Publications

"Cash Balance Plans for Professional Practices," with Allison Evans, March 2015, Journal of Accountancy 218 (3): 48-53.

"Auditor Resignations and the Importance of Monitoring Client Acceptance Risk," with Paul Walker, June 2012, Current Issues in Auditing 6 (1): 7-11.

"Accounting Choice and the Fair Value Option," with Katherine Guthrie and Jan Sokolowsky, September 2011, Accounting Horizons 25 (3): 487-510.

"An Ex Post Examination of Auditor Resignations," with Tony Catanach, Susan Perry Williams, and Paul Walker, June 2011, Accounting Horizons 25 (2): 267-283.

"Integrating Research into an Undergraduate Accounting Course," May 2011, Issues in Accounting Education 26 (2): 287-303.

"The Valuation Differences Between Stock Option and Restricted Stock Grants for U.S. Firms," with Wayne Landsman and Brad Lindsey, April/May 2011, Journal of Business Finance & Accounting 38 (3/4): 395-412.


Cash Balance Plans for Professional Practices