Department of Accounting and Finance

Terri Herron

Professor

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Personal Summary

Dr. Herron is the Paul & Betty Haack Distinguished Faculty Fellow and a Professor of Accounting.  She served as MAcct Director (3 yrs), Associate Dean (4 yrs), and Chair of the Accounting & Finance department (7 yrs), teaching Auditing and Financial Accounting.  She was an Audit Manager, National Course Instructor, and Computer Specialist with KPMG prior to entering academia, and she obtained additional audit field experience with KPMG during a sabbatical in spring 2006. 

Dr. Herron researches behavioral issues of auditing. Additional research interests include PCAOB regulation and accountants' ethical behavior. She has published in a number of journals, including Auditing: A Journal of Practice & Theory, Current Issues in Auditing, Research in Accounting Regulations, Journal of Information Systems, Business Ethics Quarterly, Society and Business Review, Journal of Accountancy, and CPA Journal. She served on the editorial board of The Journal of Accounting Education.   She and her co-author received the Society and Business Review Literati Award for Outstanding Paper in 2021.

Dr. Herron served as co-facilitator for AACSB's "Engagement, Innovation, and Impact Seminar" for three years and has been an invited presenter at numerous AACSB conferences. Dr. Herron is a member of the Montana Society of CPAs (MSCPA), the AICPA,  and American Accounting Association. She has served on the Board of Directors of the MSCPA and provides ethics training for CPAs in the state.  She received the 2018 Outstanding Accounting Faculty Award, UM Academic Administrator Award (2011), the UM John Ruffatto Memorial Award (2005), and the MSCPA Jack J. Kempner Outstanding Accounting Educator Award (2002).  She has served terms as department chair (7 years) and associate dean (4 years).  She currently serves on the board of the MSCPA Legacy Foundation, as an advisor to the UM's Women's Leadership Initiative, and as Treasurer her church.

   

 

Education

PhD (Accounting), University of Texas at Arlington

MS (Accounting), University of Texas at Arlington

BBA (Accounting, IS), Baylor University

Courses Taught

Advanced Auditing (graduate), Auditing I (undergraduate), Corporate Reporting I (undergraduate), Principles of Financial Accounting (undergraduate)

 

Publications

Recent publications:

Herron, T.  (in press).  An overview of the regulation of independent issuer auditors, in Pathways to Research in Business and Economics, ed. P. Davis,  EBSCO. 

Herron, T., and T. Manuel.  2022.  Ethics of U.S. government policy responses to the COVID-19 pandemic:  A utilitarianism perspective.  Business and Society Review 127(S1), 343-367. (Special issue on Business and Society in the Age of COVID-19). https://doi.org/10.1111/basr.12259

Herron, T., and C. McNellis. 2021. Using Storytelling to Apply Lessons from PCAOB Enforcements. Issues in Accounting Education (online early). https://doi.org/10.2308/ISSUES-19-120

Manuel, T., and T. Herron.  2020.  An ethical perspective of business CSR and the COVID-19 pandemic, Society and Business Review, 15(3), 235-253.  https://doi.org/10.1108/SBR-06-2020-0086

Herron, T. and J. Herbold.  2019.  Private company GAAP alternatives:  It’s not too late.  Journal of Accountancy, 227(3), 1-8.

 Gilbertson, D. and T. Herron.  2014.  Including audit regulation in the accounting curriculum, Research in Accounting Regulation, 26(1), 118-131. https://doi.org/10.1016/j.racreg.2014.02.013

 

 

Specialized Skills

Auditing, audit regulation, CPA licensure, internal controls, accounting, ethics, judgement/decision making, AACSB accreditation

Professional Experience

KPMG, LLP, Audit Manager, National Course Instructor, Computer Specialist

Certified Public Accountant, Montana

COSO Enterprise Risk Management (ERM) Certificate