Jeffrey Paterson

Deloitte Professor
Jeffrey Paterson
423 RBA
Academic Specialty
Taxation and Financial Accounting

Ph.D. in Business Administration, University of Georgia, (1995)
M.Acc. (Tax), Brigham Young University, (1991)
B.S. in Accounting, Brigham Young University, (1991)

Areas of Expertise

Financial Accounting
Risk Management

Dr. Jeffrey Paterson is the Deloitte Professor in the Department of Accounting at Florida State University’s College of Business. His primary teaching interests are financial accounting and tax, but he has taught several courses at the undergraduate and graduate levels and developed online courses for the college’s Master of Science in Risk Management and Insurance (MS-RMI) program and former Business Certificate Program. He has been nominated for teaching awards on several occasions and won Florida State’s University Teaching Award in 2008 and 2014. Paterson also has been recognized for his success as a researcher. Paterson has published his academic research in accounting’s top-tier journals, presented his work at major universities and national forums, and has won an award for his research.

He began his academic career at Florida State in 1995 as an assistant professor of accounting.

Paterson received his bachelor’s and master’s degrees in accounting from Brigham Young University and his Ph.D. in business administration from the University of Georgia.

Selected Published Research

 “It’s a Small World: The Influence of Home-state Bias on Auditor Going-Concern Reporting.”  Forthcoming, Auditing: A Journal of Practice & Theory.  Co-authored with Allen Blay and James Moon.

“Auditor Size Effects on Knowledge Spillovers from Jointly-Provided Tax and Audit Services.”  Forthcoming, Advances in Taxation.  Co-authored with Adrian Valencia and Matt Notbohm.

“Evidence that the Discontinuity in Earnings has Disappeared.”  Journal of Accounting and Economics 60 (2015): 117-132.  Co-authored with Thomas A. Gilliam and Frank Heflin.

"The Association between Actuarial Services and Audit Quality."  Auditing: A Journal of Practice & Theory 14 (February 2014): 139-159.  Co-authored with Jennifer J. Gaver.

"The Influence of Auditor Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry."  Auditing: A Journal of Practice & Theory 31 (August 2012): 95-124.  Co-authored with Jennifer J. Gaver and Carl J. Pacini.

 "The Effects of Recurring and Nonrecurring Tax, Audit-Related, and Other Nonaudit Services on Auditor Independence." Contemporary Accounting Research 28 (Winter 2011): 1510-1536.  Co-authored with Adrian Valencia.

"The Uncertain Liability of Accounting and Other Professionals in Securities Fraud Cases: The Shifting Sands of Central Bank."  Journal of Forensic and Investigative Accounting 3 (July-December 2011): 46-67.  Co-authored with Carl Pacini and Salar Ghahramani.

"The Influence of Large Clients on Office-Level Auditor Oversight: Evidence from the Property-Casualty Insurance Industry."  Journal of Accounting and Economics 43 (July 2007): 299-320.  Co-authored with Jennifer Gaver.

"Do Insurers Manipulate Loss Reserves to Mask Solvency Problems?"   Journal of Accounting and Economics 37 (September 2004): 393-416.  Co-authored with Jennifer J. Gaver.

"The Association between External Monitoring and Earnings Management in the Property-Casualty Insurance Industry." Journal of Accounting Research 39 (September 2001): 269-282.  Co-authored with Jennifer J. Gaver. 

"Earnings Management under Changing Regulatory Regimes: State Accreditation in the Insurance Industry," Journal of Accounting and Public Policy 19 (Winter 2000): 399-420.  Co-authored with Jennifer J. Gaver.

"Ex Ante Incentives for Earnings Management and the Informativeness of Earnings," Journal of Business Finance and Accounting 26 (Sep./Oct. 1999): 807-832.  Co-authored with Theodore E. Christensen and Robert E. Hoyt.  

"Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals," Contemporary Accounting Research 16 (Summer 1999): 207-241.   Co-authored with Jennifer J. Gaver.

Interesting Facts

Dr. Paterson participates in Boy Scouts of America. He enjoys running and spending time with family.

Honors and Awards
  • FSU University Undergraduate Teaching Award (2014-2015)
  • Distinguished Paper Award - Auditing; Mid-Atlantic Regional Meeting of the American Accounting Association: "The Influence of Auditor Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry."
  • FSU University Teaching Award (2007-2008)