Professor, School of Accountancy

FCBE 212
Office Hours
by appointment


Charles D. Bailey is Professor of Accountancy at The University of Memphis. He was Professor of Accounting at the University of Central Florida 1991-2003, and previously Associate and Assistant Professor at Florida State University, 1981-1991. His publications have appeared in The Accounting Review, the Journal of Accounting Research, Accounting, Organizations and Society, Management Science, IIE Transactions, and other research and practitioner journals.

Before entering academia, he worked as credit and accounting manager for a wholesale company and as a manager in bank operations. His degrees from Georgia State University include the Ph.D. in Business Administration (Accounting), 1981; M.P.A. (Accounting), 1980; M.B.A. (Management), 1973; and B.B.A (Management), 1969. Professional memberships include the American Accounting Association and the Decision Sciences Institute.

A current vita is available at



Dr. Bailey’s most recent research has focused on professional ethics and professional judgment and decision making. Other research interests include industrial learning curves and other managerial- and cost-accounting techniques; and judgmental forecasting.

Representative Publications:

“The Moderating Effects of Task Complexity and Task Attractiveness on the Impact of Monetary Incentives in Repeated Tasks.” With Nicholas J. Fessler. Journal of Management Accounting Research 23 (2011): 189–210.

“Auditors’ Levels of Dispositional Need for Closure and Effects on Hypothesis Generation and Confidence.” With Cynthia Daily and Thomas J. Phillips, Jr. Behavioral Research in Accounting 23:2 (2011): 27–50.

“Does the Defining Issues Test Measure Ethical Judgment Ability or Political Position?” Sole authored. The Journal of Social Psychology 151:3 (2011): 314–330.

“Revitalizing Accounting Ethics Research in the Neo-Kohlbergian Framework: Putting the DIT into Perspective.” With Steve Thoma and Irana Scott. Behavioral Research in Accounting 22:2 (2010): 1–26.

“A Strategic Profitability Analysis of Southwest Airlines: Applying the Horngren, Datar and Foster Approach.” With A. Collins, D. Collins, and K. Lambert. Issues in Accounting Education 24:4 (2009): 539–551.

“Does ‘Political Bias’ in the DIT or DIT-2 Threaten Validity in Studies of CPAs?” With Thomas J. Phillips, Jr., and Stephen B. Scofield. Behavioral Research in Accounting 17 (2005): 23–42.

An Empirical Reanalysis of the Selection-Socialization Hypothesis: A Research Note. @ With Stephen B. Scofield (deceased) and Thomas J. Phillips, Jr. Accounting, Organizations and Society 29 Issue 5 B 6 (2004): 543-563.

Parameter Prediction Models For Industrial Learning Curves: An Empirical Evaluation. @ With E. V. McIntyre. IIE Transactions 35 (2003): 1077 B 1090.

A Research Misconduct in Accounting Literature: A Survey of the Most Prolific Researchers = Actions and Beliefs. @ With James Hasselback and Julia Karcher. Abacus 37:1 (2001): 26 B 54.

“Some Evidence on the Nature of Relearning Curves.” With E. V. McIntyre. The Accounting Review (April 1992): 368–378.

“Forgetting and the Learning Curve: A Laboratory Study.” Management Science (March 1989): 340–352.


Dr. Bailey teaches Cost and Managerial Accounting courses. He has recently taught ACCT3310 (Cost Accounting) and ACCT7320 (Controllership), ACCT7310 (Advanced Cost Accounting). He also teaches a dostoral seminar in Judgment and Decision Making, ACCT8720.


American Accounting Association Service:

  • ABO Section webmaster, 2005–2011
  • Immediate Past Chair the ABO Section, 2005–2006
  • Chair of the ABO Section, 2004–2005 (Chair Elect 2003–2004)
  • Member of Professionalism and Ethics Committee, 2001–2002
  • Member of Minority Faculty Development Subcommittee, 2000–2001
  • Editor, 2000-2001, ABO Reporter
  • Regular reviewer/discussant, research meetings and Symposia on Ethics

University Committee Service:

  • Chair of Promotion and Tenure Committee, School of Accountancy, 2011¬–2012; member 2012-2013.
  • Chair of the Faculty Senate’s Faculty Grievance Committee, University of Memphis, 2008–present.
  • Ph.D. Coordinator for School of Accountancy, 2003–2009.
  • Regularly serve on School and College committees. Elected to College Promotion-and-Tenure Committee 2000–2001, 2002–2003. Chair of College Research Committee 1997; member 1998–99. Chair of College task force to review the code of ethics of the UCF College of Business faculty, 1998–1999.

Editorial Service for Journals:

  • Associate Editor, Issues in Accounting Education, 2010–2012. Serving on editorial boards of Accounting Horizons, Advances in Accounting Behavioral Research, and Global Perspectives on Accounting Education. Served on the editorial boards of Advances in Accounting, the Journal of Accounting Education, Accounting and the Public Interest, Managerial Finance, and The Accounting Educators’ Journal, and as a reviewer for The Accounting Review; the Journal of Accounting, Auditing and Finance; Management Science; Decision Sciences; Behavioral Research in Accounting; Journal of Research in Personality; Accounting in the Public Interest; IIE Transactions; the European Journal of Operational Research; Omega; the National Science Foundation; Social Sciences and Humanities Research Council of Canada, and others.

Other Professional Service:

  • Arranged and coordinated the 2008 and 2012 Mid-South Doctoral Consortium between The University of Memphis, The University of Mississippi, and Mississippi State University.
  • Local Arrangements Coordinator, 1996 annual Decision Sciences Institute Meeting.