Rachel Scott

Professional Summary

Rachel Scott joined the Department of Accounting and Business Law as an assistant professor in fall 2024. She teaches the undergraduate Financial Accounting and Reporting II course. Scott earned her PhD in Accountancy from the University of Georgia. Her primary area of research interest is in accounting standards and non-GAAP financial reporting. She is specifically interested in Researching U.S. Generally Accepted Accounting Principles (U.S. GAAP), how those standards affect firms in different industries, and how managers respond to restrictions within U.S. GAAP using either earnings management strategies or non-GAAP reporting. She is trained in the archival methodology. She earned her Bachelor of Science in Accounting from Louisiana State University.

Prior to entering academia, Scott worked for five years as an auditor for a public accounting firm in Baton Rouge, Louisiana. There, she served clients in a variety of industries including financial institutions and governmental entities. Scott also worked for three years as the Accounting Manager for a private company in Baton Rouge. She worked to prepare consolidated financial statements for companies in several different industries including retail, environmental and real estate management. Scott is a licensed CPA in the states of Louisiana and Georgia.

Education

• 2024 – PhD, Accounting, University of Georgia, Athens, Georgia
• 2009 – BS, Accounting, Louisiana State University, Baton Rouge, Louisiana

Courses

• ACC 3302 – Financial Accounting and Reporting II

Research Interests

• Standard Setting
• Earnings Management
• Non-GAAP Reporting
• Voluntary Disclosure

Selected Publications

• Scott, R., N. Skinner, K. Valentine (2022). “The Disclosure Quality Consequences of Copying Standard Setter Guidance.” Review of Accounting Studies, Forthcoming
• Christensen, Theodore E., Adrienna Huffman, Melissa F. Lewis-Western, and Rachel Scott (2022). “Accruals Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?” Journal of Business Finance & Accounting Vol. 49 (3) & (4) March/April 2022, pp. 536-587.