Debra Coleman Jeter, CPA

Debra Coleman Jeter, CPA

Professor of Accounting

Subject Areas

Accounting

Biography

A CPA with a distinguished record of professional achievement, Debra Jeter has earned numerous accolades for her teaching and research excellence.

Awards & Accomplishments

Professor Jeter's many awards and honors include scholarships and fellowships from Deloitte Haskins & Sells, KPMG Peat Marwick, and the American Accounting Association (AAA). She has also won numerous accolades for her teaching and research excellence, including the James A Webb Award for Excellence in Teaching in 2002 and the Dean's Research Productivity Award in 2016.

Leadership

Professor Jeter currently serves on the Editorial Boards of Accounting and Business Research, Accounting and Finance, and Meditari Accountancy Research. She has been active throughout her career in the AAA, serving yearly as discussant, moderator, panelist or presenter at the annual and mid-year meetings.

Publications

Debra’s research has been published in such journals as The Accounting Review, Journal of Accounting and Economics, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Accounting Horizons, Journal of Accounting and Public Policy, Journal of Accounting, Auditing, and Finance, and Journal of Management Accounting Research. She has also written articles for popular magazines on practical subjects ranging from insurance to taxes, and has coauthored two textbooks.

Teaching

Among several courses, Professor Jeter teaches Financial Accounting, Managerial Accounting, and Financial Accounting for Healthcare.

On A Personal Note...

Professor Jeter’s hobbies include writing fiction and historical nonfiction.

Research Interests

Professor Jeter has published numerous articles on a broad range of subjects, including the market for audit services, audit pricing, industry specialization, auditor reporting decisions, components of earnings, and the quality of earnings.

Education

PhD, Accounting, Vanderbilt University, 1990

MBA, Murray State University, Murray State University, 1981

BS, Accounting, Murray State University, 1975

Select Publications

Articles

Self-Selection and Audit Pricing in Private Firms

P. Chaney, D. Jeter, and L. Shivakumar, "Self-Selection and Audit Pricing in Private Firms," The Accounting Review, Vol. 79:1, January 2004.

Before Relying on Auditors, Do Your Own Due Diligence Work

D. Jeter, "Before Relying on Auditors, Do Your Own Due Diligence Work," Commercial Lending Review, Vol. 19:3, May 2004.

The Impact on the Market for Audit Services of Aggressive Competition by Auditors

P. Chaney, D. Jeter, and P. Shaw, "The Impact on the Market for Audit Services of Aggressive Competition by Auditors," Journal of Accounting and Public Policy, Vol. 22:6, November/December 2003.

The Effect of Reporting Restructuring Charges on Analysts' Forecast Revisions and Errors

P. Chaney, C. Hogan, and D. Jeter, "The Effect of Reporting Restructuring Charges on Analysts' Forecast Revisions and Errors," Journal of Accounting and Economics, Volume 27:3, June 1999.

Cross-Sectional Estimation of Abnormal Accruals Using Quarterly and Annual Data: Effectiveness in Detecting Event-Specific Earnings Management

D. Jeter and L. Shivakumar, "Cross-Sectional Estimation of Abnormal Accruals Using Quarterly and Annual Data: Effectiveness in Detecting Event-Specific Earnings Management," Accounting and Business Research, Volume 29:4, autumn 1999.

Client-Auditor Realignment and Restrictions on Auditor Solicitation

P. Chaney, D. Jeter, and P. Erickson Shaw, "Client-Auditor Realignment and Restrictions on Auditor Solicitation," Accounting Review, July 1997.

Solicitation and Auditor Reporting Decisions

D. Jeter and P. Erickson Shaw, "Solicitation and Auditor Reporting Decisions," Accounting Review, April 1995.

Direct Solicitation and Large Audit Firm Dominance in the Audit Market

P. Chaney, D. Jeter, and P. Erickson Shaw, "Direct Solicitation and Large Audit Firm Dominance in the Audit Market," Auditing: A Journal of Practice and Theory, Spring 1995.

The Effect of Deferred Taxes on Security Prices

P. Chaney and D. Jeter, "The Effect of Deferred Taxes on Security Prices," The Journal of Accounting, Auditing, and Finance, Winter 1994.

Are all industry specialists the same

S. Cahan, D. Jeter, and V. Naiker, "Are All Industry Specialist Auditors the Same?" Auditing: A Journal of Practice & Theory, Vol. 30:4, November 2011, pp. 191-222.

Industry Specialization in New Zealand

D. Hay and D. Jeter, "The Pricing of Industry Specialization by Auditors by Auditors in New Zealand," Accounting and Business Research, Vol. 41:2, June 2011, pp. 171-195.

IOS and Industry Specialization

S. Cahan, J. Godfrey, J. Hamilton, and D. Jeter, "Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities," The Accoutning Review, Vol. 83:6, pp. 1393-1424.

Auditing in Buyer-Supplier Relations

H. Chen and D. Jeter, "The Role of Auditing in Buyer-Supplier Reltions," Journal of Contemporary Accounting and Economics, Vol. 4:1, 2008, pp. 1-17.

Joint Accounting Choices

D. Jeter, P. Chaney, and M. Daly, "Joint Accounting Choices: An Examination of Firms' Adoption Strategies for SFAS No. 106 and SFAS No. 109," Review of Quantitative Finance and Accounting, Vol. 30:2, 2008.

Audit Specialists in Homogenous Industries

 

Bills, K., Jeter, D. & Stein, S. Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogeneous Industries, The Accounting Review, Vol. 90:5, Sept. 2015, pp. 1721-1754.

CSR Disclosures and Firm Value

Cahan, S., Jeter, D., Naiker, V., Van Staden, C., & de Villiers, C. Are CSR Disclosures Value-Relevant? Cross-Country Evidence, forthcoming, European Accounting Review.

Accounting for Property Leases

J. Wong, N. Wong, and Jeter, D. The Economics of Accounting for Property Leases, forthcoming, Accounting Horizons, June 2016

Pay Performance Sensitivity and SOX

Chen, H., Jeter, D., & Yang, Y. Pay-Performance Sensitivity before and after SOX, Journal of Accounting and Public Policy, Vol. 34, Issue 1, January-February 2015, pp. 52-73.

Damaged Auditor Reputation and Forecast


Cahan, S., Chaney, P., Jeter, D. & Zhang, W. Damaged Auditor Reputation and Analysts’ Forecast Revision Frequency, Auditing: A Journal of Practice & Theory, Vol. 32, No. 1, February 2013, pp. 33-60.