Kelly Gamble, PhD, CPA, CGMA
Associate Professor of Accounting at Valdosta State University
From Valdosta, GA
From Valdosta, GA
Dr. Kelly Gamble joined the Valdosta State University faculty in August 2014. She holds a Doctor of Philosophy in accounting from Florida State University, a Master of Taxation and a Bachelor of Science in accounting from Florida Atlantic University, and a Bachelor of Arts in computer science from Boston University. She is a certified public accountant in Georgia, Alabama, and Florida and a chartered global management accountant. She holds membership in the Georgia Society of Certified Public Accountants, American Accounting Association, and American Institute of Certified Public Accountants. She previously taught at the University of Alabama-Huntsville and Florida State University. Prior to entering the field of higher education she worked as a senior/supervisor accountant for Goldstein, Lewin & Co. CPAs in Boca Raton, Florida.
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Associate Professor of Accounting at Valdosta State University
August 2019 - Present
Assistant Professor of Accounting at Valdosta State University
During this time period, I earned the following awards and recognitions:
* 2014 New Faculty Grant, Valdosta State University
* 2015 Steele Foundation Research Grant, Valdosta State University
* 2016 Bethune Leadership Honoree, National Council of Negro Women
* 2016 Life Member of the Sigma Gamma Rho Sorority, Inc.
* 2016 Kappa Psi Sigma Chapter Alumnae Soror of the Year, Sigma Gamma Rho Sorority, Inc.
* 2016 Became Graduate Faculty Full Member, Valdosta State University
* 2015-2016 Southeastern Region Alumnae Soror of the Year, Sigma Gamma Rho Sorority, Inc.
* 2016 Distinguished Research Award, International Academy for Case Studies
August 2014 - August 2019
Assistant Professor of Accounting at The University of Alabama in Huntsville
During this time period, I earned the following awards and recognitions:
* 2011 Beta Gamma Sigma International Honor Society
August 2008 - July 2014
Instructor of Accounting at The University of Alabama in Huntsville
During this time period, I earned the following awards and recognitions:
* 2010 AICPA Faculty Delegate AAA Diversity Meeting
* 2010 UAH Junior Faculty Distinguished Research Grant
August 2008 - August 2010
Accounting Instructor at Florida State University
During this time period, I earned the following awards and recognitions:
* 2003-2008 McKnight Doctoral Fellow
* 2003-2008 KPMG Doctoral Fellow
* 2003-2008 AICPA Doctoral Fellow
* 2006 Bond Foundation Doctoral Excellence Award
August 2003 - May 2007
Graduate Research Assistant at Florida State University
August 2003 - May 2007
Senior/Supervisor Accountant at Goldstein, Lewin & Co.
January 2002 - June 2003
Accounting Supervisor at Enterprise Rent A Car
November 2000 - January 2002
Adjunct Instructor of Accounting at Palm Beach State College
August 2000 - May 2001
Senior Accountant at Ahearn, Jasco
January 1999 - November 2000
Staff Accountant at Ahearn, Jasco
January 1997 - December 1998
Accounting Assistant at Feigenbaum & Feigenbaum
During this time period, I earned the following awards and recognitions:
* 1996 The Honor Society of Phi Kappa Phi
August 1995 - December 1996
Freshman Advisor & Database Manager at Florida Atlantic University
December 1993 - December 1996
Database Administrator Intern at AlliedSignal Aerospace
January 1991 - December 1993
Software Design Engineer at GE Aerospace
May 1988 - September 1990
“When Healthcare Professionals Understand Business Fundamentals”
Co-authored with G. Hackbarth in the Journal of Higher Education Theory and Practice. Healthcare workers sometimes struggle with understanding business realities. We offer, as a perspective measure, mental accounting, a method of demystifying the recognition of revenues and expenses in healthcare organizations to improve that adoption and successful implementation of information systems. We suggest teaching the "language of business", to those without a business background, by using a simple method model explanation of how an organization becomes, and stays, profitable. Such an approach would allow healthcare workers to better understand the "why" of keeping the organization profitable. We offer simple diagrams as a more intuitive way to explain business costs to healthcare workers.
Articles
"White County, Powell Valley, and the Case of the Misguided Chief Executive Officer"
Co-authored with R. Elson in the Journal of the International Academy for Case Studies. The primary subject matter of this case is ethical failures resulting in fraudulent activities in two health care organizations. The case is appropriate for a senior or graduate level government and nonprofit accounting course. It could also be used in the nonprofit portion of the advanced accounting class, or as one of several cases in an advanced auditing class. The case is designed to be taught in one class hour and is expected to require approximately three hours of outside preparation by students. The events described in this case are based on a real world situation as reported in various newspaper sources.
Articles
“The Impact of Disclosing Management’s Past Forecast Accuracy on Nonprofessional Investors’ Heuristic Decision-Making”
Co-authored with C. Allport in the Academy of Accounting and Financial Studies Journal. We performed an experiment to determine the effects of explicitly disclosing management’s past forecast accuracy on nonprofessional investors’ decision-making. Study participants were provided with information about two fictitious firms and were asked to indicate which they considered to be the better firm. The case materials initially presented one firm as the “intuitive” choice based on heuristics commonly used by investors. After reading of managements’ forecast past accuracy for both firms (either high or low), the participants were given forecasted income statements which indicated that the non-intuitive option was expecting better performance. Our results confirm the nonprofessional investors’ use of heuristic cues in expected ways. We also find that information about management’s past forecast accuracy can influence investors’ reliance upon their heuristically-determined choices. Further, our results indicate that nonprofessional investors may use information they consider to be unreliable when making their decisions. We conclude with a discussion of practical and regulatory implications.
Articles
“Presentation Modality and Source Monitoring Accuracy During Management Inquiry: Implications for Auditors’ Reliability Judgments”
Article found in the Accounting and Finance Research Journal. An experiment was performed to determine whether the presentation modality of evidence affected auditors’ accuracy in identifying the sources of that evidence (i.e., source monitoring) and their subsequent judgments of evidence reliability. Participants were provided with conflicting explanations for a material increase in a fictitious client firm’s gross margin. The explanations were presented in either the same (both visual) or mixed (one visual and
one auditory) modalities. The sources of the explanations had either the same (both high) or mixed (one high and one low) levels of credibility. Results indicate that auditors who received evidence in mixed presentation modalities were more accurate in identifying the sources of that evidence. Also, auditors with more accurate source monitoring judged evidence obtained from a less-credible source to be of significantly lower reliability than did auditors who were not as accurate in identifying evidence sources. These findings suggest that auditors’ judgments of evidence reliability may be influenced by the sensory modality by which evidence is perceived. Also, post-hoc analysis indicates that taking notes may improve auditors’ source monitoring accuracy when evidence is perceived via an auditory modality.
Articles
Surviving Financial Accounting: A How-To Guide (1st Ed.)
Publiched in 2017 by Kendall-Hunt Publishing located in Dubuque, IA. ISBN 978-1-5249-1651-0
Publications
Teaching the Language of Business to the Clinical Side
Co-presented with G. Hackbarth at the 47th Annual Meeting of the Southeast Decision Sciences Institute in Charleston, SC on February 2017. Published in the proceedings.
Presentations
White County, Powell Valley and the Case of the Misguided Chief Executive Officer
Co-presented with R. Elson at the Allied Academics International Winter Conference for Allied Academics International in Montego Bay, Jamaica on January 2016. Published in the proceedings.
Presentations
The Impact of Disclosing Management’s Past Forecast Accuracy on Nonprofessional Investors’ Heuristic Decision-Making
Co-presented with C. Allport at the Academy of Accounting and Financial Studies Fall Conference for the Allied Academics International via Internet Division in November of 2014. Published in the proceedings.
Presentations
The Effects of Presentation Modality on Source Monitoring Accuracy: Implications for Auditors’ Reliability Judgments
Presented at the AAA Diversity Section Meeting in Atlanta, GA in October of 2010.
Presentations
To Whom Much is Given: The Definitive Guide to Demystifying the Doctoral Experience for Women, Vol. 1: Getting Accepted
Contributed "On Funding Doctoral Studies" on p. 69 of the publication "To Whom Much is Given: The Definitive Guide to Demystifying the Doctoral Experience for Women, Vol. 1: Getting Accepted," by Dr. Kenya F. Ayers published in 2006 by Esparanza Communications located in Ann Arbor, MI.
Publications