Ph.D., The Pennsylvania State University
M.S., Pensacola Christian College
B.S., Appalachian State University
B.A., Toccoa Falls College
Users of Financial Statements
Analyst and Manager Forecasts
Dr. Billings teaches financial accounting courses at the undergraduate level and a doctoral seminar class at the graduate level. His service to the university includes the university Undergraduate Policy Committee and Liberal Studies Board. His external service to the accounting community includes Secretary/Treasurer for the Financial Accounting and Reporting Section of the American Accounting Association and the Editorial Advisory and Review Board for The Accounting Review, one of the top three accounting journals.
Billings, Bruce K., William Buslepp, and G. Ryan Huston (2014) "Worth the Hype? The Relevance of Paid-For Analyst Research for the Buy-and-Hold Investor" The Accounting Review.
Baik, Bok, Bruce K. Billings, and Richard M. Morton (2008) "Reliability and Transparency of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs),"The Accounting Review 83 (March): 271–301. Also cited and summarized in the January/February 2007 Real Estate Portfolio magazine published by the National Association of Real Estate and Investment Trusts (NAREIT), the REIT industry trade association.
Ahmed, Anwer S., Bruce K. Billings, Richard M. Morton, and Mary Stanford-Harris (2002) "The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs," The Accounting Review 77 (October): 867-890. Nominated for the most notable contribution to financial accounting research for 2002.
Billings, Bruce K. and Richard M. Morton (2001) "Components of Book-to-Market Equity, Future Stock Returns, and Errors in Earnings Expectations," Journal of Accounting Research 39 (September): 197-219.
Billings, Bruce K. (1999) "Revisiting the Relation between the Default Risk of Debt and the Earnings Response Coefficient," The Accounting Review 74 (October): 509-522.