George Wilson, PhD
Assistant Professor of Accounting at Valdosta State University
From Albany, GA
From Albany, GA
Dr. George R. Wilson joined the Valdosta State University faculty in June 2017. He holds a Doctor of Philosophy in accounting with a minor in economics from the University of Georgia and a Bachelor of Business Administration in accounting from The University of Memphis. He holds membership in the Institute of Management Accountants and American Accounting Association and associate fellowship in the World Business Institute.
He previously taught at Northern Michigan University, Butler University, Louisiana State University, and the University of Georgia.
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Assistant Professor at Valdosta State University
July 2017 - Present
Assistant Professor at Northern Michigan University
During this time period, I earned the following awards and recognitions:
* 2016-2017 Outstanding Graduate Faculty
* 2013 Wildcat Innovation Fund Grant
* 2012 Best Conference Paper Award, 4th Annual American Business Research Conference, Adelphi University, NY
City, NY.
* 2012 Best Conference Paper Award, 18th International Business Research Conference, Las Vegas, NV.
July 2013 - July 2017
Assitant Professor at Butler University
July 2009 - July 2013
Assistant Professor at Louisiana State University
During this time period, I earned the following awards and recognitions:
* 2008 Council on Research Summer Stipend Award
July 2006 - July 2009
Instructor at The University of Georgia
July 2005 - July 2006
Teaching and Research Assistant at The University of Georgia
During this time period, I earned the following awards and recognitions:
* 2001 Comer Fellowship
* 2001-2005 J.M. Tull School of Accounting Foundation Scholarship
* 2004, 2005 Terry College Summer Research Award
July 2001 - July 2005
Air Land Transport, Inc.: Using CVP analysis when considering expansion into new markets
Air Land Transport, Inc. (ALTI), a freight forwarding company with more than 50
locations throughout the United States, is considering expansion into a new market. As a first
step in the decision-making process, ALTI’s CEO has asked for estimates on sales volumes
required from ALTI’s multiple product lines required to achieve breakeven and to achieve a
certain target operating income. The purpose of this case study is to familiarize introductory
level managerial accounting students with how CVP analysis can be used to inform business
decisions. This case can be used to provide real world context to the academic study of CVP
analysis and as an example of how accounting analysis can help complement qualitative business
information to help managers make decisions.
March 2019 -
Articles
The Relation between Market Reactions to Management Earnings Forecasts and Meeting or Beating the Analyst Forecast Benchmark
Presented by Kenneth Rakow at 2017 AAA Ohio Region Meeting, Columbus, Ohio. Co-authored by K. Rakow and S. Tiras.
May 2017 -
Presentations
Using Cost Behavior to Make Optimal Business Decisions: The Case of Air Land Transport, Inc.
Air Land Transport, Inc. (ALTI) is a freight forwarding company that specializes in the
shipping of unique cargo. ALTI has recently experienced a large turnover in employees
following a lengthy period of unprofitability. As a new operations manager takes over, he must
assess how to make optimal shipping decisions given the mandate from ALTI ownership to
restore profitability, time-sensitive delivery demands made by customers, and the set of carrier
options available to his regional office, some of which are variable in nature and some of which
are fixed in nature. The purpose of this case study is to familiarize introductory level managerial
accounting students with how variable and fixed costs behave and to demonstrate one way in
which knowledge of cost behaviors can impact typical business decisions. This case can be used
to provide real world context to the traditional academic study of cost behavior.
December 2015 -
Articles
The Relation between Market Reactions to Management Earnings Forecasts and Meeting or Beating the Analyst Forecast Benchmark
Presented by Kenneth Rakow at 2009 AAA Southeast Region Meeting, Oxford, Mississippi.
May 2009 -
Presentations
The Use of Real Activities Manipulation to Meet Earnings Benchmarks Following Sarbanes-Oxley
Presented at 2008 AAA Annual Meeting, Anaheim, California.
August 2008 -
Presentations
Did the Earnings Benchmark Hierarchy Really Change?
Third Annual BYU Accounting Research Symposium, 2006, Brigham Young University, Provo, Utah.
October 2006 -
Presentations
The Effect of Real Earnings Management on the Information Content of Earnings
This study investigates the effect of real earnings management (REM) on the
earnings information content of stock returns. Prior research has established that
accounting-based earnings have information content for stock valuation purposes and that
managers use accruals management to influence reported earnings and thus affect the
information content of those earnings. Little, however, is known about whether REM
harms or enhances the information content of earnings and investors’ ability to use those
earnings for stock valuation purposes. Using a broad cross-section of firms, this study
identifies those with high levels of two common types of REM, abnormal production
costs and abnormal discretionary expenses. Results indicate that the information content
of earnings is significantly lower for firms which engage in REM. This study contributes
to the ongoing streams of literature related to the consequences of REM and how
earnings information is impounded in stock prices.
Articles
The Effect of Sarbanes Oxley on Earnings Management Behavior
This paper investigates the impact of Sarbanes-Oxley (SOX) on managers’ earnings management choices (i.e., accrual management and real earnings management). Specifically, I investigate whether firms reduce their use of accrual management and increase their use of real earnings management post-SOX. SOX likely increases the cost of engaging in accrual management because of increased legal liability, greater auditor independence, and increased public awareness of aggressive accounting treatments. An increased cost of accrual management is likely to lead managers to use other methods to manage earnings (e.g., real earnings management through sales manipulation, reduction of discretionary expenditures, and overproduction). Consistent with this expectation, I find an increased association between certain types of real earnings management (overproduction and sales manipulation) and the propensity to beat the profit and earnings change benchmarks. Results also indicate that the associations between abnormal accruals and beating the profit and earnings change benchmarks do not change post-SOX.
Articles
Functional Fixation Surrounding the Adoption of SFAS 142.
Co-authored with J. Hansen. Statement of Financial Accounting Standards No. 142, Goodwill and Other Intangibles (FASB 2001) altered the treatment of goodwill by replacing the systematic amortization of goodwill with impairment testing. This change affected earnings in two ways by requiring many firms to take sizable goodwill impairments if they cannot justify the amount of goodwill being carried on their balance sheets and by producing a “cosmetic” boost to the earnings of all firms who previously amortized goodwill. This study investigates whether investors assign value relevance to adoption-year goodwill impairments and to the increase in earnings resulting from goodwill non-amortization. Furthermore, this study investigates whether the assigned value relevance is due to new information content or due to functional fixation. Results indicate that unsophisticated investors functionally fixate on earnings while sophisticated investors do not, and that investors find value relevant information in goodwill impairments.
Articles
The Effect of Real Earnings Management on the Information Content of Earnings
2014, AABRI International Conference, Las Vegas, Nevada.
Presentations
The Effect of Sarbanes Oxley on Earnings Management Behavior
2012,18th International Business Research Conference, Las Vegas, Nevada.
Presentations
Functional Fixation Surrounding the Adoption of SFAS 142
Presented with J. Hansen, 2012, 4th Annual American Business Research Conference, Adelphi University, New York City, New York.
Presentations
The Use of Real Activities Manipulation to Meet Earnings Benchmarks Following Sarbanes-Oxley
2008, 2008 AAA Annual Meeting. Abstract Only.
Presentations
Using CVP Analysis When Considering Expansion into New Markets
2016, AABRI International Conference, San Antonio, Texas.
Presentations
Using cost behavior to make optimal business decisions: The case of Air Land Transport, Inc.
2015, AABRI International Conference, Las Vegas, Nevada.
Presentations
The Effect of Real Earnings Management on the Information Content of Earnings
2014, AABRI International Conference, Las Vegas, Nevada.
Presentations
The Effect of Sarbanes Oxley on Earnings Management Behavior
2012, 18th International Business Research Conference, Las Vegas, Nevada.
Presentations
Functional Fixation Surrounding the Adoption of SFAS 142
2012, Presented by George Wilson at 4th Annual American Business Research Conference, Adelphi University, New York City, New York.
Presentations