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.
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