Terry R Skantz

[Terrance Royce Skantz]

Associate Professor, Accounting

Last Updated: September 29, 2020

about me

Research Interests

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

Teaching Interests

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

Education

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

Licensure and Certifications

- 1990 CMA,

Memberships

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

Awards and Honors

- 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

2010

Book Review
Accounting Theory
[Skantz, TerranceRoyce]. International Journal of Accounting. 45(6th Edition), "John Wiley and Sons Australia". DOI: http://dx.doi.org/10.1016/j.intacc.2010.09.004

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

Journal Article
R&D Productivity following First-Time CIO Appointments
[Skantz, TerranceRoyce]. International Journal of Accounting Information Systems. 16, 55-72. DOI: http://dx.doi.org/10.1016/j.accinf.2014.01.004

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

Journal Article
CEO Pay, Managerial Power, and SFAS 123(R)
[Skantz, TerranceRoyce]. Accounting Review, The. 87(6), 2151-2179. DOI: http://dx.doi.org/10.2308/accr-50224

Journal Article
Stock Option Grants, Managerial Power, and FAS 123R
[Skantz, TerranceRoyce]. Accounting Review, The. 87(6), 2152-2197. 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

Journal Article
Highly valued equity and discretionary accruals
[Skantz, TerranceRoyce]. Journal of Business Finance and Accounting. 37(1-2), 60-92. DOI: http://dx.doi.org/10.1111/j.1468-5957.2009.02179.x

2008

Journal Article
Estimating Audit Fees Post-SOX
[Dickins, DeniseE., Higgs, JuliaL., Skantz, TerranceRoyce]. Current Issues in Auditing. 2(1), A18. DOI: http://dx.doi.org/10.2308/ciia.2008.2.1.A9

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).

Students Supervised

- 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)
- Present
  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

Service to the University

- 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
- Oct 2018 to Present Committee Member
  
  Operating Procedures Committee (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
- June 2017 to Present 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.
- 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
- 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)

Faculty & Staff Resources

Terry R Skantz

[Terrance Royce Skantz]

Research Interests

Research Interests

Teaching Interests

Teaching Interests

Education

Education

Licensure and Certifications

Licensure and Certifications

Memberships

Awards and Honors

Publications

Presentations

Students Supervised

Courses

Service to the University