Carl HollingsworthAssistant Professor
Office: 300 Sirrine Hall
Principles of Financial Accounting
ProfileCarl Hollingsworth, Ph.D., joined the Clemson University faculty in 2007 as an assistant professor. He received a B.B.A. and M.S.A. in accounting from Texas Tech University (1997) and a Ph.D. from the University of Tennessee (2007). Prior to entering academia, Professor Hollingsworth worked in the Fort Worth office of PricewaterhouseCoopers (1997-2000) and in the Dallas office of Hicks, Muse, Tate & Furst, Inc. (2000-2003).
Professor Hollingsworth's research interests include the effects of the disclosure requirements of the Sarbanes-Oxley Act of 2002 on earnings management and the market for auditing services.
“Risk Management in Post-SOX Era,” March 2012, International Journal of Auditing 16 (1): 35-53.
“Causes and Consequences of Recent Auditor Switching,” with Duane M. Brandon, Brian T. Carver and Jonathan D. Stanley, February 2012, The CPA Journal 82 (2): 36-39.
“Investors’ Perceptions of Auditors’ Economic Dependence on the Client – Post-SOX Evidence,” with Chan Li, January 2012, Journal of Accounting Auditing & Finance 27 (1): 100-122.
“The Effect of PCAOB Inspections on Big 4 Audit Quality,” with Joseph V. Carcello and Stacy Mastrolia, October 2011, Research in Accounting Regulation 23(2): 85-96.
"Recent Auditor Downgrade Activity and Changes in Clients’ Discretionary Accruals," with Brian Carver and Jonathan Stanley, August 2011, Auditing: A Journal of Practice & Theory 30 (3): 33-58.
“An Intertemporal Analysis of Audit Fees and Section 404 Material Weaknesses,” with Matthew Hoag, May 2011, Auditing: A Journal of Practice & Theory 30 (2): 173-200.
“Are Fully Independent Audit Committees Really Necessary?,” with Scott N. Bronson, Joseph V. Carcello, and Terry L. Neal, July-August 2009, Journal of Accounting and Public Policy 28 (4): 265-280.
“Audit Committee Financial Experts: A Closer Examination Using Firm Designations,” with Joseph V. Carcello and Terry L. Neal, December 2006, Accounting Horizons 20 (4): 351-373.