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Terry R Skantz

[Terrance Royce Skantz]

Associate Professor, Accounting
Last Updated: April 14, 2021
about me

Research Interests

Research Interests
Capital markets research, executive compensation issues, accounting choice and economic consequences.

Teaching Interests

Teaching Interests
Financial accounting, financial accounting theory, financial statements analysis, capital markets research, SAS and data retrieval.

Education

Education

    • 1979 PhD in Accounting
      Oklahoma State Univ Stillwater
    • 1979 PhD in Accounting
      Oklahoma State University
    • 1973 MS in Accounting
      Univ of Southern Mississippi
    • 1973 MS in Accounting
      University of Southern Mississippi
    • 1972 BS in Accounting
      Univ of Southern Mississippi
    • 1972 BS in Accounting
      University of Southern Mississippi

Licensure and Certifications

Licensure and Certifications

    • 1990 CMA (inactive),

Appointments

Appointments

    • Sept 1992 to June 2010 Associate Professor
      Accounting, Florida Atlantic University (Boca Raton, FL)
    • Sept 1981 to June 1992 Associate Professor
      Accounting, U of Houston, Clear Lake (Houston, TX)
    • Sept 1989 to June 1990 Visiting Associate
      Finance, Texas A&M University (College Station) (College Statoin)
    • Sept 1977 to June 1981 Assistant Professor
      Accounting, University of Evansville (Evansville)

Memberships

    • Sept 2013 to Present Financial Executive International
      none
    • Sept 1986 to Present American Accounting Association
      none

Awards and Honors

    • Sep  2020 Fellow of the Daniel Himarios Endowed Chair sponsored by UTA College of Business
    • Aug  2020 College of Business Rearch Grant sponsored by UTA College of Business
    • Aug  2020 College of Business Researh Grant sponsored by UTA College of Business
    • Mar  2019 College of Business Research Grant sponsored by UTA College of Business
    • May  2017 Distinguished Research Publication Award sponsored by College of Business, UTA
    • May  2013 Distinguished Research Publication Award sponsored by College of Business, UTA
    • Apr  2013 Outstanding Graduate Teaching Award sponsored by College of Business, UTA

Publications


      2010
      • Book Chapter
        The impact of regulation on economic bonding and auditor independence: an analysis of SOX and suggestions for future research
        Ethics, Equity, and Regulations
        [Skantz, TerranceRoyce, Lehman, CherylR.]. Advances in Public Interest Accounting. 15, 1-21. "Emeral Group Publishing Limited". DOI: http://dx.doi.org/10.1108/s1041-7060(2010)0000015004

      2016
      • Journal Article
        The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements
        [Huang, Qianyun , Skantz, TerranceRoyce]. Review of Accounting Studies. 21(1), 198-250. DOI: http://dx.doi.org/ 10.1007/s11142-015-9345-8

      2015
      2014
      • Journal Article
        The Impact of CEO and CFO Equity Incentives on Audit Scope and Perceived Risks as Revealed Through Audit Fees
        [Skantz, TerranceRoyce]. Auditing: A Journal of Practice & Theory. 23(2), 111-140. DOI: http://dx.doi.org/10.2308/ajpt-50666

      2012
      • Journal Article
        Disclosure of Outsourcing in the Annual Report: Causes and Market Returns Effects
        [Skantz, TerranceRoyce]. International Journal of Accounting Information Systems. 13(4), 382-401. DOI: http://dx.doi.org/10.1016/j.accinf.2012.05.001

      2011
      • Journal Article
        Does Long-Term Performance Improve Following the Appointment of a CIO?
        [Skantz, TerranceRoyce]. International Journal of Accounting Information Systems. 12(1), 57-78. DOI: http://dx.doi.org/10.1016/j.accinf.2010.08.002

      2010
      2008
      2007
      • Journal Article
        The Effects of Information Technology Expertise on the Market Value of a Firm
        [Khallaf, Ashraf, Skantz, TerranceRoyce]. Journal of Information Systems. 21(1), 83-105.

      2006
      • Journal Article
        Audit and Nonaudit Fees and the Market’s Reaction to Earnings Announcements
        [Higgs, JuliaL., Skantz, TerranceRoyce]. Auditing: A Journal of Practice & Theory. 25(1), 1-26.

      2005
      • Journal Article
        Can Fee Disclosure Be Trusted?
        [Skantz, TerranceRoyce, Dickins, Denise]. 28(4), 46-47.

      1998
      • Journal Article
        A Test of the Abandonment Hypothesis Using Voluntarily Liquidating Firms and Unprofitable Surviving Firms
        [Schnusenberg, Oliver, Skantz, TerranceRoyce]. 13(4), 395-415.

      1997
      • Journal Article
        The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51
        [Hand, JohnR. M., Skantz, TerranceRoyce]. Journal of Accounting & Economics. 24(2), 175-203.

      1987
      • Journal Article
        House Prices and a Flood Event: An Empirical Investigation of Market Efficiency
        [Skantz, TerranceRoyce, Strickland, ThomasH.]. Journal of Real Estate Research. 2(2), 75.
      • Journal Article
        The Effect of Voluntary Corporate Liquidation on Shareholder Wealth
        [Skantz, TerranceRoyce, Marchesini, Roberto]. Journal of Financial Research. 10(1), 65.

Presentations

    • August  2018
      Skantz, TerranceRoyce (Author), Nie, Dongfang (Author & Presenter), Lili, Sun (Author), , "Accounting misstatements: The roles of CEO overconfidence and CEO equity incentives", American Accounting Association, Washington D.C.. (August , 2018).
    • October  2014
      Skantz, TerranceRoyce (Author & Presenter), "The Quality of Pro Forma Earnings: An Examination of the Adverse Selection Component of the Bid-Ask Spread around Earnings Annoucements", UT Arlington. (October 10, 2014).
    • August  2014
      Skantz, TerranceRoyce, Huang, Q., "Liquidity Motivation for Securitization among Non-financial Firms". (August , 2014).
    • March  2014
      Skantz, TerranceRoyce, Sankara, J, "The effect of income-increasing earnings management on analyst's stock recommendations in overvalued firms", Dallas. (March , 2014).
    • March  2013
      Skantz, TerranceRoyce (Author & Presenter), "CEO Equity Incentives and Auditor Risk: Evidence from Auditor Pricing", U of North Texas. (March 13, 2013).
    • January  2013
      Skantz, TerranceRoyce, Huang, Q., "The Quality of Pro Forma Earnings: An Examination of the Adverse Selection Component of the Bid-Ask Spread around Earnings Announcements". (January , 2013).
    • August  2012
      Skantz, TerranceRoyce, Kannan, Y, J. Higgs, "Equity Incentives: Evidence from Auditor Pricing,", Washington. (August , 2012).
    • May  2012
      Skantz, TerranceRoyce, Kannan, Y, J. Higgs, "R&D Productivity following the CIO appointments", Cincinnati. (May , 2012).
    • January  2012
      Skantz, TerranceRoyce, Kannan, Y, J. Higgs, "Managerial Incentives and Audit Pricing", Savannah. (January , 2012).
    • August  2011
      Skantz, TerranceRoyce, Kannan, Y, J. Higgs, "Managerial Incentives and Audit Pricing", Denver. (August , 2011).
    • January  2009
      Skantz, TerranceRoyce, "Stock Option Grants, Managerial Power, and FAS 123R", American Accounting Association, New Orleans. (January 20, 2009).

Students Supervised

    • Present
      Dissertation Committee Chair
      Wei Chen, (Accounting)
    • Present
      Dissertation Committee Chair
      Nargiz Abdullaziz, (Accounting)
    • Present
      Dissertation Committee Member
      Hannah Hurt, (Accounting)
    • Present
      Dissertation Committee Member
      Suye Wang, (Accounting)
    • Present
      Dissertation Committee Member
      Mohammed Alhashim, Successfully defended his proposal on October 08, 2018 (Finance and Real Estate)
      Behavioral Explanations for Investors' Herding in Financial Markets
    • Present
      Dissertation Committee Chair
      Paige Gee, (Accounting)
    • May 2017
      Dissertation Committee Chair
      Bonnie Quillin, (Accounting)
      Executive Compensation, Financial Reporting Aggressiveness, and Corporate Tax Aggressiveness: Evidence from SFAS 123R
    • Aug 2015
      Dissertation Committee Member
      Jason Fanghong, (Accounting)
    • June 2014
      Dissertation Committee Chair
      Amy Holmes, (Accounting)

Courses

      • BSAD 6399-020 DISSERTATION
        (Course Id: 100880)
        Spring - Regular Academic Session - 2021
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Spring - Regular Academic Session - 2021
      • BSAD 7399-020 DOCTORAL DEGREE COMPLETION
        (Course Id: 111647)
        Spring - Regular Academic Session - 2021
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2021 Download Syllabus
      • ACCT 6309-20
        (Course Id: 100530)
        Fall - 2020
      • BSAD 6399-020 DISSERTATION
        (Course Id: 100880)
        Fall - Regular Academic Session - 2020
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Fall - Regular Academic Session - 2020
      • BSAD 7399-020 DOCTORAL DEGREE COMPLETION
        (Course Id: 111647)
        Fall - Regular Academic Session - 2020
      • ACCT 6309-020 SEMINAR IN ACCT RESEARCH I
        (Course Id: 100530)
        Fall - Regular Academic Session - 2020 Download Syllabus
      • ACCT 6309-900 SEMINAR IN ACCT RESEARCH I
        (Course Id: 100530)
        Fall - Regular Academic Session - 2020
      • ACCT 3312-1
        (Course Id: 100445)
        Spring - 2020
      • ACCT 5319-1
        (Course Id: 100493)
        Spring - 2020
      • BSAD 6399-020 DISSERTATION
        (Course Id: 100880)
        Spring - Regular Academic Session - 2020
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Spring - Regular Academic Session - 2020
      • ACCT 3312-001 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Spring - Regular Academic Session - 2020 Download Syllabus
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2020 Download Syllabus
      • BSAD 6399-020 DISSERTATION
        (Course Id: 100880)
        Fall - Regular Academic Session - 2019
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Fall - Regular Academic Session - 2019
      • ACCT 3312-002 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2019 Download Syllabus
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Spring - Regular Academic Session - 2019
      • ACCT 3312-001 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Spring - Regular Academic Session - 2019 Download Syllabus
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2019 Download Syllabus
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Fall - Regular Academic Session - 2018
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2018 Download Syllabus
      • ACCT 6309-020 SEMINAR IN ACCT RESEARCH I
        (Course Id: 100530)
        Fall - Regular Academic Session - 2018 Download Syllabus
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Spring - Regular Academic Session - 2018 Download Syllabus
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2018 Download Syllabus
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Fall - Regular Academic Session - 2017 Download Syllabus
      • ACCT 3312-002 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Fall - Regular Academic Session - 2017 Download Syllabus
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2017 Download Syllabus
      • BSAD 6699-019 DISSERTATION
        (Course Id: 100881)
        Spring - Regular Academic Session - 2017
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Spring - Regular Academic Session - 2017
      • ACCT 3312-003 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Spring - Regular Academic Session - 2017 Download Syllabus
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2017 Download Syllabus
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Fall - Regular Academic Session - 2016
      • BSAD 7399-020 DOCTORAL DEGREE COMPLETION
        (Course Id: 111647)
        Fall - Regular Academic Session - 2016
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2016 Download Syllabus
      • ACCT 6312-020 SEMINAR IN ACCT RESEARCH IV
        (Course Id: 112322)
        Fall - Regular Academic Session - 2016 Download Syllabus
      • ACCT 3312-003 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Spring - Regular Academic Session - 2016 Download Syllabus
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2016 Download Syllabus
      • BSAD 6399-020 DISSERTATION
        (Course Id: 100880)
        Fall - Regular Academic Session - 2015
      • ACCT 3312-002 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Fall - Regular Academic Session - 2015 Download Syllabus
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2015
      • ACCT 3312-003 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Spring - Regular Academic Session - 2015 Download Syllabus
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2015
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2014
      • ACCT 6312-020 SEMINAR IN ACCT RESEARCH IV
        (Course Id: 112322)
        Fall - Regular Academic Session - 2014
      • BSAD 6399-020 DISSERTATION
        (Course Id: 100880)
        Summer - Eleven Week - 2014
      • BSAD 7399-020 DOCTORAL DEGREE COMPLETION
        (Course Id: 111647)
        Summer - Eleven Week - 2014
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Spring - Regular Academic Session - 2014
      • BSAD 7399-020 DOCTORAL DEGREE COMPLETION
        (Course Id: 111647)
        Spring - Regular Academic Session - 2014
      • ACCT 3312-003 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Spring - Regular Academic Session - 2014
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2014
      • BSAD 6699-020 DISSERTATION
        (Course Id: 100881)
        Fall - Regular Academic Session - 2013
      • BSAD 6999-020 DISSERTATION
        (Course Id: 100882)
        Fall - Regular Academic Session - 2013
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2013
      • ACCT 3312-003 FINANCIAL ACCOUNTING II
        (Course Id: 100445)
        Spring - Regular Academic Session - 2013
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2013
      • ACCT 5301-001 ACCOUNTING ANALYSIS I
        (Course Id: 100481)
        Fall - Regular Academic Session - 2012
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2012
      • ACCT 5301-001 ACCOUNTING ANALYSIS I
        (Course Id: 100481)
        Spring - Regular Academic Session - 2012
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2012
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2011
      • ACCT 5319-002 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2011
      • ACCT 4311-001 ADVANCED FINANCIAL TOPICS
        (Course Id: 100459)
        Spring - Regular Academic Session - 2011
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Spring - Regular Academic Session - 2011
      • ACCT 4311-001 ADVANCED FINANCIAL TOPICS
        (Course Id: 100459)
        Fall - Regular Academic Session - 2010
      • ACCT 5319-001 FINANCIAL ACCOUNTING III
        (Course Id: 100493)
        Fall - Regular Academic Session - 2010

Service to the University

    • Jan 2021 to  Present Program Coordinator
      PhD Coordinator College of Business
    • Sept 2019 to  Present Committee Member
      Budget Liaison Committee (Senate)
      Address several areas as outlined as 'charges' for the year.
    • Sept 2019 to  Present Committee Member
      Committee on Graduate Students
    • Sept 2019 to  Present Committee Chair
      Operating Procedures Committee (Senate)
      Address several issues as assigned as 'charges' for the academic year.
    • Oct 2018 to  Present Committee Member
      Faculty Senate
      Member of faculty senate
    • June 2017 to  Present Grant Proposal Reviewer, Internal
      COB Dissertation Grants Committee
      Review multiple dissertation grant proposals twice yearly in fall and spring.
    • June 2017 to  Present Committee Member
      COB PhD Coordinator Committee
    • Sept 2016 to  Present Committee Member
      COB Research Committee
      Meet thrice annually to review proposals for (a) sabbatical, (b) research awards, and (c) research grant proposals.
    • May 2016 to  Present Committee Member
      Accounting Graduate Studies (Appeals and Petition) Admission Committee
      Consider appeals for admission to masters programs in accounting for students not meeting standard requirements. Also consider requests for course transfers from other universities.
    • Sept 2015 to  Present Committee Member
      COB Doctoral Committee (accounting)
      Advise accounting doctoral students. Participate in college-level meeting of Ph.D. Cooridinators
    • Sept 2011 to  Present Committee Member
      Strategic Planning and Mission Committee
      Meet on as-needed basis
    • June 2017 to  Dec 2020 Program Coordinator
      Ph.D. Coordinator (Accounting Field)
      PhD student advisor, propose rules and procedures for the doctoral program, complete annual evaluations of doctoral students, etc.
    • Oct 2018 to  Jan 2019 Committee Member
      Operating Procedures Committee (Senate)
    • Jan 2014 to  Sept 2018 Committee Member
      University Graduate Assembly
    • Sept 2014 to  May 2015 Committee Member
      Teaching Portfolio Committee
      Revised the format and content of annual teaching portfolio.
    • Feb 2014 to  May 2015 Committee Member
      Ph.D. Program Review Committee
      Part of Dean Crosson's review of different programs
    • Sept 2010 to  May 2015 Committee Member
      Assessment of Learning
    • Mar 2014 to  Feb 2015 Committee Chair
      Program Review Committee (Electrical Engineering, PhD Program)

Service to the Profession

    • 2020 to  2020
      Reviewer, Journal Article
      The Accounting Review, Executive Compensation Contracts and Auditor Risk Assessments: The Role of Vesting Characteristics, Compensation Duration, and Performance Goals (TAR 2020-0365).
      First round review. Blind review.
    • 2019 to  2019
      (Classification: Basic or Discovery Scholarship)
      Reviewer, Journal Article
      Auditing: A Journal of Practice and Theory, The signaling effect of managerial reporting choices on audit fees: Evidence from firms' behaviors around the adoption of SFAS 123R (AJPT-19-093)
    • 2017 to  2017
      Reviewer, Journal Article
      Journal of Business Finance and Accounting, After the Stock Options Boom: IFRS Adoption and Changes in Equity-Based Pay
    • 2016 to  2016
      Reviewer, Journal Article
      Journal of Contemporary Accounting and Economics, Mandatory Accounting Change and Debt Covenant Violation: Additional Evidence from SFAS 150 (J16-164)
    • 2016 to  2016
      Reviewer, Journal Article
      Journal of Information Systems, Relations between CEO equity incentives, enterprise systems investments, and firm value (ISYS-15-062)
    • 2015 to  2015
      Reviewer, Journal Article
      Accounting Horizons, Performance-vested Employee Stock Options Valuation with Early Exercise Feature
    • 2014 to  2014
      Reviewer, Journal Article
      Journal of Accounting Auditing and Finance, What Lies Beneath the Implementation of the Expensing Employee Compensation Policy? (JAAF-2014-0089)
    • 2014 to  2014
      Reviewer, Journal Article
      Journal of Information Systems, The Song of the Sirens: A Study of How Underperforming Firms Follow Industry Leaders when Adopting ERP Systems (ISYS-14-037)
    • 2013 to  2013
      Reviewer, Journal Article
      European Accounting Review, Can a change from disclosure to recognition affect company economic behavior? The case of executive stock options (REAR-2013-0185)
    • 1999 to  1999
      (Classification: Basic or Discovery Scholarship)
      Reviewer, Journal Article
      Journal of Accounting, Auditing, and Finance, An empirical investigation of firm longevity: a model of ex ante predictors of financial distress