Debra C. Jeter, CPA

Associate Professor of Accounting

Subject Area(s): Accounting and Taxation

A certified public accountant with a distinguished record of professional achievement and participation in the activities of the American Accounting Association (AAA), Professor Jeter has also won numerous accolades for her teaching excellence. She has been a member of the faculty of the Owen Graduate School of Management at Vanderbilt University since 1995.

Jeter is currently serving as an editor of Auditing: A Journal of Practice and Theory, and on the Editorial Advisory and Review Board of The Accounting Review. The fifth edition of her textbook, Advanced Accounting, coauthored with Paul Chaney, was released by John Wiley and Sons in December 2011. In 2006, she was chosen by Beta Alpha Psi and Murray State University, where she received her B.S. and M.B.A., for the Outstanding Alumnus Award. Jeter has taken her award-winning skills overseas and broadened her experience through multiple international teaching and research assignments. From 1998 to 2004, she taught financial accounting under U.S. GAAP at the Vlerick School of Management in Ghent, Belgium in the International Executive MBA program. She is currently serving as a Visiting Research Professor at the University of Auckland, New Zealand, making annual visits to collaborate on academic research.

Professor Jeter has published numerous articles on a broad range of subjects, including the market for audit services, audit pricing, industry specialization, auditor reporting decisions, components of earnings, and the quality of earnings. Her research has been published in such journals as The Accounting Review, Journal of Accounting and Economics, Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Accounting Horizons, Journal of Accounting and Public Policy, Journal of Accounting, Auditing, and Finance, and Journal of Management Accounting Research. She has also written articles for popular magazines on practical subjects ranging from insurance to taxes, and has coauthored two textbooks. Professor Jeter's many awards and honors include scholarships and fellowships from Deloitte Haskins & Sells, KPMG Peat Marwick, and the American Accounting Association (AAA). She has been active throughout her career in the AAA, serving yearly as discussant, moderator, panelist or presenter at the annual and mid-year meetings.

Education:
B.S., Accounting, Murray State University, 1975
M.B.A., Murray State University, 1981
Ph.D., Accounting, Vanderbilt University, 1990

Research Interest(s):
Earnings and audit quality, with specific interests in earnings management, components of earnings, the market for audit services, audit pricing, and audit opinions.

Media Mentions:
Wall Street Journal, Oct. 21, 1999, page A1; Entrepreneur Magazine, June 2005, page 64; John Goff, CFO Magazine, January 2004 issue;
www.accountingweb.com, "Study: Audit Firms Still Bend Rules to Benefit Big Clients", Oct. 28, 2003;
Brian Hindo at Business Week, October 2003; Rachel Beck at AP's national business desk, October 2003;
www.complianceweek.com (leading resource on governance for U.S. public companies), 10/28/03.