College of Business and Behavioral Science


Daryl Guffey

Professor of Accounting

Office: 343 Sirrine Hall
Phone: 864 656 3999
Fax: 864 656 4892

 Educational Background

Ph.D. Business Administration--Accounting major, finance minor
University of South Carolina 1989

M.A. Economics and Business
Appalachian State University 1972

B.S. Business Administration--Accounting Concentration
University of South Carolina at Spartanburg 1982

B.S. Business Administration--Economics Concentration
Appalachian State University 1971

 Courses Taught

Financial Accounting Concepts
Managerial Accounting Concepts
Intermediate Financial Accounting I, II, and III
Managerial Accounting and Information Systems (MBA)
Introduction to Accounting and Finance (MBA)
Advanced Accounting Problems (MPACC)
Ethical, Professional, and Societal Responsibilities (MPACC)


Professor Guffey moved to Clemson University in the fall of 1999, after teaching at East Carolina University and Louisiana State University. He has received numerous teaching awards while a doctoral student at the University of South Carolina and as a faculty member at Louisiana State University, East Carolina University, and Clemson University. His primary teaching interest is financial accounting with a secondary interest in cost/managerial accounting. Professor Guffey has 26 referred journal articles published in Contemporary Accounting Research, Journal of Business Finance and Accounting, The Financial Review, Advances in Taxation, Journal of Business Ethics, Journal of International Accounting, Auditing, and Taxation, Review of Financial Economics, Quarterly Journal of Business and Economics, Advances in Accounting Education, Accounting Education: An International Journal, and other journals. He received external research grants from the Ernst and Young Foundation and the Tax Foundation and participated in the Ernst and Young/Tax Foundation Visiting Professor Program. Professor Guffey’s research has been cited hundreds of times and discussed in BusinessWeek. He is currently on the editorial boards of Issues in Accounting Education, Global Perspectives on Accounting Education, and Advances in Accounting Education. He has served as an ad hoc reviewer for numerous academic journals in accounting and finance. Dr. Guffey ranks as the 39th most prolific publisher of accounting education papers out of 1,573 actively-teaching doctoral faculty teaching at schools in North America for the 46-year period of 1966 to 2011. He ranks in the top 1% of 4,855 doctoral accounting faculty active during the 46-year period of 1966 to 2011. He ranks 35th for the 10-year period of 1992 to 2001 and ranks 4th of all accounting doctorates graduating in 1989. (Zamojcin, Kimberly A., and Bernardi, Richard A. (2013). Ranking North American accounting scholars publishing accounting education papers: 1966-2011. Journal of Accounting Education 31 (2), 194-212.)

 Research Interests

Accounting classification issues, information content issues, cash flow measures, capital structure issues, ethics, and accounting education issues.

 Research Publications

Welton, R. E., and D. Guffey. (2009) Transitory or persistent? The effects of classroom ethics interventions: a longitudinal study. Accounting Education: An International Journal 18 (3), 273-289.

Guffey, D., D. D. McIntrye, and J. J. McMillan. (2009) Measuring and Influencing Students’ Ethical and Professional Perceptions of Earnings Management. Advances in Accounting Education 10, 119-130.

Guffey, D., and M. McCartney. (2008) The Perceived Importance of an Ethical Issue as a Determinant of Ethical Decision-Making for Accounting Students in an Academic Setting. Accounting Education: An International Journal 17 (3), 327-348.