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Faculty and Staff Profile

Nancy Harp

Associate Professor

Office: Sirrine 307

 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.

 Research Interests

Nancy's research focuses primarily on auditing issues. Specific areas of interest include: implications of SOX reforms, internal control quality/reporting, mergers and acquisitions, professional skepticism, and, more broadly, the current state of the accounting profession including gender issues and work-life balance concerns.

 Research Publications

Barnes, B. and N. Harp. The U.S. Medicare Disproportionate Share Hospital program and capacity planning. Journal of Accounting and Public Policy (Forthcoming).

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.