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Wilbur O. and Ann Powers College of Business

Profile Information

Nancy Harp

Nancy Harp

Associate Professor, School of Accountancy and
Thomas F. Hash '69 Professor

Office: 409H Wilbur O. and Ann Powers Hall


 Educational Background

    Ph.D Business Administration - Accounting
    Texas Tech University 2012

    BS Accounting
    Ball State University 2003

Courses Taught

  • Auditing (graduate)
  • Principles of Auditing
  • Accounting Information Systems
  • Financial Accounting
  • Managerial Accounting Concepts


Nancy Harp joined the Clemson School of Accountancy 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 (inactive) in the state of Indiana.

She is active in the Gender Issues and Work-Life Balance section of the AAA, recently serving as the Vice-President of Research and the Vice-President of Practice. Her research appears in journals such as: The Accounting Review, Accounting, Organizations and Society, AUDITING: A Journal of Practice and Theory, Accounting Horizons, Behavioral Research in Accounting Research, and Issues in Accounting Education. She currently serves on the editorial boards of Accounting Horizons and Behavioral Research in Accounting.

Research Interests

  • Primary interest is in the area of auditing and, more broadly, the current state of the accounting profession including gender issues and work-life balance concerns.

Research Publications

  • Bailey, C., D. Dalton, N. Harp, and T. Phillips. Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals. Accounting Horizons (Forthcoming).
  • Barnes, B., M. Cussatt, D. Dalton, and N. Harp. Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Non-Partners. Accounting Horizons (Forthcoming).
  • Dalton, D., J. Garrett, N. Harp, and G. McPhee. 2023. An Analysis of Organizational Support for Telecommuting in Public Accounting Firms. Behavioral Research in Accounting 35 (1): 1-20.
  • Bagley, P., D. Dalton, C. Eller, and N. Harp. 2021. Preparing Students for the Future of Work: Lessons Learned from Telecommuting in Public Accounting. Journal of Accounting Education 56: (Sept) Article 100728 (Special Issue on Gender Issues and Work-Life Balance in Accounting Education).
  • Harp, N., K. Kim, and D. Oler. 2021. A Bold Move or Biting Off More than They Can Chew: Examining the Performance of Small Acquirers. Review of Quantitative Finance and Accounting 56 (2): 393-422.
  • Viator, R., N. Harp, S. Rinaldo, and B. Marquardt. 2020. The Mediating Effect of Reflective-Analytic Cognitive Style on Rational Thought. Thinking & Reasoning 26 (3): 381-413.
  • Bagley, P., Barnes, B., and N. Harp. 2019. Evaluating Risk and Processing Integrity Controls over Spreadsheets: An Educational Case. Issues in Accounting Education 34 (3): 21-40.
  • Barnes, B. and N. Harp. 2018. The U.S. Medicare Disproportionate Share Hospital Program and Capacity Planning. Journal of Accounting and Public Policy 37 (4): 335-351.
  • Cohen, J., D. Dalton, and N. Harp. 2017. Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes. Accounting, Organizations and Society 62: 1-20.
  • Harp, N., and B. Barnes. 2018. Internal Control Weaknesses and Acquisition Performance. The Accounting Review 93 (1): 235-258.
  • Guffey, D., and N. Harp. 2017. The Journal of Management Accounting Research: A Content and Citation Analysis of the First 25 Years. Journal of Management Accounting Research 29 (3): 93-110.
  • Buchheit, S., D. Dalton, N. Harp, and C. Hollingsworth. 2016. A Contemporary Analysis of Accounting Professionals' Work-Life Balance. Accounting Horizons 30 (1): 41-62.
  • Dalton, D., N. Harp, D. Oler, and S. Widener. 2016. Managing the Review Process in Accounting Research: Advice from Authors and Editors. Issues in Accounting Education 31 (2): 235-252.
  • Barnes, B., N. Harp, and D. Oler. 2014. Evaluating the SDC Mergers and Acquisitions Database. The Financial Review 49: 793-821.
  • Dalton, D., J. Cohen, N. Harp, and J. McMillan. 2014. Antecedents and Consequences of Perceived Gender Discrimination in the Audit Profession. Auditing: A Journal of Practice & Theory 33 (3): 1-32.
  • Guffey, D., and N. Harp. 2014. 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. Journal of Information Systems 28 (1): 111-144.
  • Viator, R., P. Bagley, B. Barnes, and N. Harp. 2014. Measuring Reflective Cognitive Capacity: A Methodological Recommendation for Accounting Research of Feedback Effects. Behavioral Research in Accounting 26 (2): 131-160.
  • Harp, N., M. Myring, and R. Shortridge. 2014. Do Variations in the Strength of Corporate Governance Still Matter? A Comparison of the Pre- and Post-Regulation Environment. Journal of Business Ethics 122 (3): 361-373.
  • Bagley, P. 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., 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.
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