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Wilbur O. and Ann Powers College of Business

Profile Information

Carl Hollingsworth

Carl W. Hollingsworth

Senior Associate Dean

Office: 373 Chandler L. Burns Hall
Phone: 864-656-5987


 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
  • Auditing
  • Operational Auditing
  • Financial Auditing


Professor Hollingsworth joined Clemson University in 2007 and currently serves as the Associate Dean for Academic Affairs for the College of Business. His principal responsibilities include providing College-level support for all undergraduate programs, the College of Business Undergraduate Advising Center, and Student Enrichment. He also handles many of the day to day issues that arise within the College and serves as a liaison to many University administrative units. Prior to his service as Associate Dean, Professor Hollingsworth served for over five years as the coordinator of the Masters of Professional Accountancy program. 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 Review of the PCAOB’s Enforcement Program: 2005-2017” with Jim H. Irving, Spring 2021, Current Issue in Auditing 15 (1): A1-A18.
  • "The Effect of Office Changes within Audit Firms on Clients’ Audit Quality and Audit Fees" with Colin D. Reid and Terry L. Neal, February 2020, Auditing: A Journal of Practice & Theory 39 (1): 71-99.
  • "A Contemporary Analysis of Accounting Professionals’ Work-Life Balance" with Derek W. Dalton, Nancy L. Harp and Steve Buchheit, March 2016, Accounting Horizons 30 (1): 41-62.
  • “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 A. Mastrolia, October 2011, Research in Accounting Regulation 23(2): 85-96.
  • "Recent Auditor Downgrade Activity and Changes in Clients’ Discretionary Accruals" with Brian T. Carver and Jonathan D. 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 L. 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.
Faculty Profile
Wilbur O. and Ann Powers College of Business
Wilbur O. and Ann Powers College of Business | 343 Chandler L. Burns Hall, Clemson, S.C. 29634