Jeff L. Payne

Professor, KPMG Endowed Professor of Accountancy, Director - Graduate Certificate in Accounting Analytics

Education

• Ph.D., University of Florida, 1995
• MBA, University of Arkansas, 1981
• B.S.B.A, University of Tulsa, 1980

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Professor Payne is the KPMG Professor in the Von Allmen School of Accountancy. Professor Payne joined the University of Kentucky in 2004. Previous he worked at the University of Oklahoma and the University of Mississippi after receiving a PhD in Accounting from the University of Florida. He also holds a BS in Accounting from the University of Tulsa and a MBA from the University of Arkansas. Professor Payne is a CPA. Prior to his doctoral studies, he had extensive work experience in public accounting and industry.
Professor Payne has published research in a variety of accounting journals including The Accounting Review, Contemporary Accounting Research, The Journal of Accounting Research, Auditing: A Journal of Practice & Theory, the Journal of Accounting, Auditing, and Finance, and many others. His research focuses on financial accounting and auditing topics, including earnings management, forecasting by analysts, and the auditing market. He currently teaches three graduate courses in accounting, Fraud examination, IT Auditing, and Advanced Auditing.

Teaching Expertise:

• Analytics; Data Management
• Internal/IT Auditing
• Auditing

Research Expertise:

• Earnings Management
• Audit Markets

Selected Publications:

• “Passive investment and share repurchases” (with B. Bratten and M. Huang)
  Accounting Horizons, 2025 39 (2): 33-57
• “Earnings management: Do Firms Play “Follow the Leader”? (with B. Bratten and W. Thomas)
  Contemporary Accounting Research, Summer 2016.
• “The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research” (with W. Thomas) The Accounting Review, October 2003.
• “Additional Evidence on Audit Report Lag” (with R. Knechel), Auditing: A Journal of Practice and Theory, Spring 2001.
• “The Effect of a Bidding Restriction on the Auditing Services Market” (with K. Hackenbrack and K. Jensen), Journal of Accounting Research, Autumn 2000.