Orie E. Barron
Professor of Accounting
PricewaterhouseCoopers, LLP Research Fellow in Accounting
Director
Expertise
Financial disclosure and its regulation. Trading volume. Analysts forecasts. Auditing.
Education
Ph D in Accounting, University of Oregon, 1993-06-01 CERT in CPA, Washington State, 1988-01-01 MBA in Business Administration, Regent University, Virginia Beach, VA, 1984-01-01 BA in Management & Technology, Western Washington University, Bellingham, WA, 1981-01-01
Courses Taught
ACCTG 403W – Auditing (W)
Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses.
ACCTG 494 – Research Project
Supervised student activities on research projects identified on an individual or small-group basis.
ACCTG 494H – Accounting Senior Honors Thesis (H)
Supervised student activities on research projects identified on an individual or small-group basis.
ACCTG 494H – Acctg Sr Hon Thes (H)
Supervised student activities on research projects identified on an individual or small-group basis.ACCTG 494H Research Project (1-6) ACCTG 494H, Senior Honors Thesis in Accounting - Investigation of an original problem area associated with accounting, including literature review. A thesis topic must be approved and a thesis supervisor must be identified before the course may be scheduled. Students sign up for three credits in each of their last two semesters for a total of six credits.
ACCTG 494H – Research Project (H)
Supervised student activities on research projects identified on an individual or small-group basis.
ACCTG 496 – Independent Studies
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
ACCTG 501 – Res Meth Acctg
An introduction to the methods and techniques of contemporary research in accounting.
ACCTG 501 – Research Methods in Accounting
An introduction to the methods and techniques of contemporary research in accounting.
ACCTG 590 – Colloquium
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.
ACCTG 596 – Individual Studies
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.
ACCTG 597 – Special Topics
ACCTG 597D – Acctg Research Methods (D)
Continuation of ACCTG 501 where different accounting research methods are discussed to give new students an idea of what research areas are available.
ACCTG 597D – Research Methods (D)
Continuation course for ACCTG 501.
ACCTG 597D – Research Methods in Accounting (D)
Seminar on research methods in accounting.
B A 412H – Honors Integration and Research (H)
The integration of the business core into a detailed financial, strategy and market analysis of actual companies selected by student teams.
B A 574 – Business Research
A project paper, comparable in quality and scope of work to a graduate thesis, on problems of a company.
B A 591 – Applied Communications
Course on professional development for business academics, including research skills, presentation skills, professional ethics, and long-term success strategies.
B A 597B – Advanced Communications (B)
Special topics course.
BA 412 – Honors Int and Res
The integration of the business core into a detailed financial, strategy and market analysis of actual companies selected by student teams. B A 412H B A 412H Honors Integration and Research (2-3 credits)The purpose of this course is to assist students in developing their Schreyer Honors Thesis. It proceeds by exposing students to research conducted within the various business majors; the research conducted by prior honors students; and having student teams conduct research or contemporary businesses and industries. Typical readings include materials related to evaluating an actual company, prior Schreyer Honors theses, contemporary business articles, prior course projects and supporting academic literature. Written company analyses and oral presentations are made by the teams.
Selected Publications
Barron O. E. "Do Managers Use Earnings Forecasts to Fill a Demand They Perceive From Analysts?" Handbook of Financial Econometrics, 2019-08-01
Barron O. E., Schneible R., Stevens D. "The Changing Behavior of Trading Volume Reactions to Earnings Announcements: Evidence of the Increasing Use of Accounting Earnings News by Investors" Contemporary Accounting Research, vol. 35, 2018-01-01
Barron O. E., Byard D., Yu Y. "Earnings Announcement Disclosures and Changes in Analysts' Information" Contemporary Accounting Research, vol. 34, 2017-01-01
Barron O. E., Qu H. "Information Asymmetry and the Impact of Disclosure Quality on the Cost of Capital: Evidence from a Laboratory Market" The Accounting Review, vol. 89, 2017-01-01
Barron O. E., Chung S., Yong K. "The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts' Information Environment" Journal of Accounting and Public Policy, 2017-01-01
Barron O. E., Lundholm R. L., Rogo R. "Do Analyst Forecasts Vary Too Much?" Journal of Financial Reporting, vol. 1, 2016-01-01
Barron O. E., Byard D., Liang L. "Analyst Pessimism and Forecast Timing" Journal of Business, Finance, and Accounting, vol. 40, 2013-01-01
Barron O. E., Bamber L., Stevens D. "Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research" Contemporary Accounting Research, vol. 28, 2011-01-01
Barron O. E., Stanford M., Yu Y. "Further Evidence on the Relation Between Analysts' Forecast Dispersion and Stock Returns" Contemporary Accounting Research, vol. 26, 2009-01-01
Barron O. E. "Earnings surprises that spur analysts to make more useful forecasts." The Accounting Review, vol. 83, 2008-01-01
Barron O. E., Enis C. R., Byard D. "A model for evaluating forecast dispersion and consensus." Journal of Accounting and Finance Research, vol. 13, 2005-01-01
Barron O. E., Harris D., Stanford M. "Evidence that investors trade based on private event-period information around earnings announcements" The Accounting Review, vol. 80, 2005-01-01
Barron O. E., Karpoff J. "Information Precision, Transaction Costs, and Trading Volume" Journal of Banking and Finance, vol. 28, 2004-01-01
Barron O. E., Enis C. R., Byard D. "Leveling the Informational Playing Field" Review of Accounting and Finance, vol. 3, 2004-01-01
Barron O. E., Byard D., Shaw K. "The Interpretive Role of Analysts' Earnings Forecasts: Why do so many Analysts Forecast Earnings for Some Firms?" Investor Relations Quarterly, vol. 6, 2004-01-01
Barron O. E., Byard D., Kim O. "Changes in Analysts' Information Around Earnings Announcements" The Accounting Review, vol. 77, 2002-01-01
Barron O. E., Kile C., Riedl E., Byard D. "Firm Intangibles and Analyst Forecasts" Journal of Accounting Research, vol. 40, 2002-01-01
Barron O. E., Pratt J., Stice J. "Misstatement Direction, Litigation Risk, and Planned Audit Investment" Journal of Accounting Research, vol. 39, 2001-01-01
Barron O. E., Bamber L., Stober T. "Differential Interpretations and Trading Volume" Journal of Financial and Quantitative Analysis, vol. 34, 1999-01-01
Barron O. E., Hatchie K., Kile C. "How to Write High-Quality MDA: It Does Matter" Investor Relations Quarterly, vol. 2, 1999-01-01
Barron O. E., Kile C., O'Keefe T. "MD&A Quality as Measured by the SEC and Analysts' Earnings Forecast" Contemporary Accounting Research, vol. 16, 1999-01-01
Barron O. E., Stuerke P. "Dispersion in Analysts' Forecasts as a Measure of Uncertainty" Journal of Accounting, Auditing, and Finance, vol. 13, 1998-01-01
Barron O. E. "High-Quality MDA: Does it Matter?" Investor Relations Quarterly, vol. 2, 1998-01-01
Barron O. E., Groomer M., Swink M. "Planning Tolerable Misstatements for Audit Samples from Aggregated Accounts" Decision Sciences, vol. 29, 1998-01-01
Barron O. E., Kim O., Lim S., Stevens D. "Using Analysts' Forecasts to Measure Properties of Analysts' Information Environment" The Accounting Review, vol. 73, 1998-01-01
Barron O. E., Bamber L., Stober T. "Trading Volume and Different Aspects of Disagreement Coincident with Earnings Announcements" The Accounting Review, vol. 72, 1997-01-01
Barron O. E. "Trading Volume and Belief Revisions that Differ Among Individual Analysts" The Accounting Review, vol. 70, 1995-01-01