David Hurtt

Professional Summary

David Hurtt started his accounting career as a staff auditor with Price Waterhouse in Newport Beach, California. He next moved into corporate finance with United Foam Corporation, working with computer system conversions and overseeing reporting for the ten locations. Hurtt returned to public accounting, performing tax services and auditing. While in this role he earned a Master in Taxation from the Golden Gate University Law School joint LLM/MTax program. The controller function in a Biotech LBO was his next responsibility prior to his return to academia. Hurtt earned a PhD from Texas A&M. His first faculty position was at Western Michigan University where he earned tenure. He moved to Waco in 2005 and was promoted to full professor in 2017.

Education

• PHD - Accounting, Texas A&M University, College Station, Texas
• MS - Taxation, Golden Gate University, San Francisco, California
• BS - Accounting, California State University Long Beach, Long Beach, California
• BA - Economics, California State University Long Beach, Long Beach, California

Research Interests

• Capital Markets
• Audit Economics

Selected Publications

• "The Relationship Between Audit Lag and Restatements," Auditing: A Journal of Practice & Theory, Vol. 33, No. 2, (May 2014), pp. 27-57.
• "Do Holding Period Tax Incentives Affect Earnings Release Period Selling Activity of Individual Investors?," Journal of the American Taxation Association, Vol. 26, No. 2, (October 2004), pp. 43-64 (coauthors: J. Seida).
• "Assessing Investor Response to Information Events Using Return and Volume Metrics," Accounting Review, The, Vol. 77, No. 4, (October 2002), pp. 891-909
• "Applying Reverse Regression Techniques in Earnings-Return Analyses," Journal of Accounting and Economics, Vol. 30, No. 2, (October 2000), pp. 229-240