Carson College of Business Faculty Directory

Carson College Directory

Beau Barnes

Associate Professor


Phone: (509) 335-4472


  • 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 has been published in top tier accounting journals and focuses on regulatory reporting and the effect that regulations have on operational decisions. 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
regulatory reporting
tax policy

Teaching Interests

cost and managerial accounting
managerial and cost accounting

Journal Articles

  • Beau Barnes, Derek Dalton, Marc Cussatt, Nancy Harp Partner-Track Aspirations in Public Accounting: Comparisons between Partners and Non-Partners Accounting Horizons, 2023
  • Beau Barnes, Jeffrey Gramlich, Jon Lee The influence of campaign contribution disclosure on voter support for tax initiatives: Evidence from Washingtons Keep Groceries Affordable Act of 2018 Accounting and the Public Interest, 2023
  • S. Yonce, Barnes Healthcare Accounting Research: An Analysis, Review, and Suggestions for Future Work Journal of Governmental and Nonprofit Accounting, 2022
  • Pennie Bagley, Beau Barnes, Nancy Harp Evaluating Risk and Processing Integrity Controls over Spreadsheets: An Educational Case Issues in Accounting Education, 2019
  • 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