Joining the Moore School faculty in 2020, accounting associate professor Timothy Brown focuses his research on how individuals use accounting information to make decisions. In the following Q&A, Brown discusses why he's glad to be part of the Moore School faculty and how he was inspired to be an accounting professor.
How did you decide to study accounting?
I’ve always enjoyed accounting — I think of it as a big, complex puzzle that’s really interesting to solve. After I took my first class, I was hooked! I’ve been working in accounting in one form or another ever since I finished my undergraduate degree.
What encouraged you to be a professor?
It really was the professors I worked with while getting my master’s degree at the University of Virginia. They were very dedicated to their jobs, and their enthusiasm really showed. Plus, they all seemed so happy! I always try to live up to the example they set.
What brought you to the Moore School?
The Moore School has one of the best research groups in the world for what I study. It’s very rare to find such a friendly department with a strong research culture. The more I learn about the Moore School, the happier I am to be part of the team
What courses do you teach?
I am teaching advanced financial accounting — how companies consolidate their financial statement and deal with issues like foreign currency transactions. It’s very fun for me to think through how everything works.
What are your research areas? What research have you recently published or is forthcoming?
I conduct experimental research, looking at how individuals use accounting information to reach decisions. I have work examining auditor, manager and investment decisions. In a forthcoming paper, my co-authors and I show that using a phone to make financial decisions drains your attention, increasing your reaction to the headline attached to financial news. The work has implications for regulators interested in the use of new technology.