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Faculty and Staff Profile

Carl Hollingsworth

Associate Professor
MPAcc Program Director

Office: 300 Sirrine Hall
Phone: 864-656-4883

 Educational Background

Ph.D. Accounting
University of Tennessee 2007

M.S.A. Accounting
Texas Tech University 1997

B.B.A Accounting
Texas Tech University 1997

 Courses Taught

Principles of Financial Accounting
Survey of Accounting
Operational Auditing
Financial Auditing


Carl 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).

 Research Interests

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.

 Research Publications

"A Contemporary Analysis of Accounting Professionals' Work-Life Balance", with Derek Dalton, Nancy Harp and Steve Buchheit, forthcoming at Accounting Horizons.

“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.