College of Business and Behavioral Science


Nancy Harp

Assistant Professor

Office: Sirrine 345
Phone: 656-0431

 Educational Background

Ph.D Business Administration - Accounting
Texas Tech University 2012

BS Accounting
Ball State University 2003

 Courses Taught

Accounting Information Systems
Principles of Auditing
Financial Accounting


Nancy Harp joined the Clemson School of Accountancy and Finance faculty in August 2012 after earning her Ph.D. in Accounting from Texas Tech University (May 2012). Prior to doctoral work, she was an auditor with Deloitte & Touche for about 5 years, working in the Indianapolis office. She is a licensed CPA in the state of Indiana.

 Research Interests

Nancy's research focuses primarily on auditing issues. Specific areas of interest include: implications of SOX reforms, internal control quality/reporting issues, mergers and acquisitions, audit quality, and, more broadly, the current state of the accounting profession.

 Research Publications

Barnes, B., N. Harp, and D. Oler. Evaluating the SDC Mergers and Acquisitions Database. Forthcoming at The Financial Review.

Dalton, D., J. Cohen, N. Harp, and J.J. McMillan. Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession. Forthcoming at Auditing: A Journal of Practice & Theory.

Viator, R.E., B.G. Barnes, P.L. Bagley, and N. Harp. Measuring Reflective Cognitive Capacity: A Methodological Recommendation for Accounting Research of Feedback Effects. Forthcoming at Behavioral Research in Accounting.

Guffey, D., and N. Harp. Ranking Faculties, Ph. D. Programs, Individual Scholars, and Influential Articles in Accounting Information Systems Based on Citations to Publications in the Journal of Information Systems. Forthcoming at Journal of Information Systems.

Harp, N., M. Myring, and R. Shortridge. Do Variations in the Strength of Corporate Governance Still Matter? A Comparison of the Pre- and Post-Regulation Environment. Forthcoming at Journal of Business Ethics.

Bagley, P.L. and N. Harp. 2012. Shoe Zoo Inc.: A Practice in Electronic Work Papers, Tick Mark Preparation, and Client Communication through the Audit of Property, Plant, and Equipment, Issues in Accounting Education 27(4): 1131-1151.

Viator, R.E., D. Dalton, and N. Harp. 2012. How to Be a Successful Mentor: Managing Challenges, Avoiding Pitfalls, and Recognizing Benefits, The CPA Journal, Vol. 82 (5): 68-71.