Carson College of Business Faculty Directory

Carson College Directory

Beau Barnes

Associate Professor
Accounting

Contact

Phone: (509) 335-4472
Office: TODD 237G

Education

  • PhD (Texas Tech University)
  • MBA (University of Oklahoma)
  • BS (Oklahoma State University)

Beau Barnes

Beau is an associate professor in the Department of Accounting. He currently teaches Cost Accounting. Beau's research focuses on regulatory reporting and the effect that regulations have on operational decisions and outcomes. He has had articles published in The Accounting Review, The Journal of the American Taxation Association, The Journal of Accounting and Public Policy, Behavioral Research in Accounting, Accounting and the Public Interest, and The Financial Review. Prior to earning his Ph.D. at Texas Tech University, Beau was the Decision Support Manager at Mercy Health System of Oklahoma.

Research Interests

internal control
mergers and acquisitions
optimal firm size
public policy issues
regulation
regulatory reporting
tax policy

Teaching Interests

cost and managerial accounting
managerial and cost accounting

Journal Articles

  • Shane Stinson, Beau Barnes, Steve Buchheit, Michaele Morrow The relative effectiveness of energy efficient tax credits: some experimental evidence Journal of the American Taxation Association, 2018
  • Beau Barnes, Nancy Harp The U.S. Medicare Disproportionate Share Hospital Program & Capacity Planning Journal of Accounting and Public Policy, 2018
  • Nancy Harp, Beau Barnes Internal control weaknesses and acquisition performance The Accounting Review, 2018
  • Beau Barnes, Linda Parsons, Steve Buchheit Threshold-based Medicare incentives and aggressive patient reporting in U.S. hospitals Accounting and the Public Interest, 2017
  • Beau Barnes, Nancy Harp, Derek Oler Evaluating the SDC mergers and acquisitions database Financial Review, 2014
  • Ralph Viator, Penelope Bagley, Beau Barnes, Nacy Harp Measuring reflective cognitive capacity: A methodological recommendation for accounting research of feedback effects Behavioral Research In Accounting, 2014

    Presentations

    • Beau Barnes, Nancy Harp The U.S. Medicare Disproportionate Share Hospital Program and its Effect on Capacity Planning
    • Beau Grant Barnes, Nancy Harp, Pennie Bagley Identifying spreadsheet errors: A teaching case