Bradley Lail

Professional Summary

Brad Lail, PhD, started his career as a staff auditor with EY in Dallas. He next moved to Corporate Finance with SBC Communications (now AT&T), spending five years working with budget analysis, long-term planning and investor relations. Lail returned to school and completed his PhD in 2009 from the University of Oklahoma. His first faculty position was with North Carolina State as an assistant professor. He moved to a similar role for Baylor University in 2011. He earned tenure in 2017 and become chair of the Department of Accounting and Business Law shortly after.

Education

• 2009 – PhD, University of Oklahoma, Norman, Oklahoma
• 1998 – BBA/MBA, Baylor University, Waco, Texas

Courses

• ACC 2303 – Financial Accounting
• ACC 3303 – Accounting Information Systems
• ACC 5350 – Advanced Auditing and Data Analytics

Research Interests

• Financial archival
• Segment reporting

Selected Publications

• Brazel, J. and Lail, B.E. (2019). The Role of Non-Financial Measures in Management Forecast Behavior. Journal of Management Accounting Research, 31(3), 46–64.
• Lail, B.E., Lipe, R. and Yi, H. (2019). Revisiting the (Mis)Pricing of Accruals. Journal of Financial Reporting. 4(1), 141–156.
• Ford, C., Lail, B.E. and Popova, V. (2018). Are Non-professional Investors’ Attitudes toward Earnings Management Consistent with their Investing Behavior. Advances in Accounting Behavioral Research. 21, 47–68.
• Lail, B.E. and Martin, G.W. (2017). Are Entrenched Managers’ Accounting Choices More Predictive of Future Cash Flows? Journal of Business, Finance & Accounting, 44(5-6), 593–610.
• Lail, B.E., Thomas, W., and Winterbotham, G. (2014). Classification Shifting Using the Corporate/Other Segment. Accounting Horizons, 28(3), 455–477.