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Professor Commerford joined the University of Kentucky in 2015 after receiving a PhD in Accounting from the University of Alabama. He also holds a BSBA in Accounting and a MS in Accounting from Colorado State University, and is a CPA (inactive). Prior to his doctoral studies, he was an Audit Associate at KPMG LLP in the Denver office.Dr. Commerford's research interests include judgment and decision-making in auditing and financial reporting, primarily focusing on issues related to earnings management, professional skepticism, evidence collection, and audit technologies. His research has been presented nationally and internationally and has been published in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, and Auditing: A Journal of Practice and Theory. Dr. Commerford currently serves on the editorial boards of The Accounting Review, Auditing: A Journal of Practice and Theory, Behavioral Research in Accounting.
Using Unconscious Thought to Improve Evaluations of Complex Accounting Estimates. Journal of Accounting Research. 2026.
Reliance on Algorithmic Estimates: The Joint Influence of Algorithm Adaptability and Estimation Uncertainty. The Accounting Review. 2025.
Control Issues: How Providing Input Affects Auditor Reliance on Artificial Intelligence. Contemporary Accounting Research. 2024.
Management’s Reporting Motives and the Leniency of Auditors’ Internal Control Evaluations: The Role of Organizational Identification and Auditor-type. The Accounting Review. 2023.
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence. Journal of Accounting Research. 2022.
