• Prospective Students
  • Current Students
  • Alumni
  • Recruiters & Companies
  • Donors

James Irving

Assistant Professor

  • Area: Accounting
  • Phone: (757) 221-2657
  • Email: [[james.irving]]
  • Office: Miller Hall 3058
Biography

A native Virginian, Jim completed his undergraduate and masters degrees in accounting at the University of Virginia’s McIntire School of Commerce. He received his Ph.D. from the University of North Carolina at Chapel Hill. Prior to graduate school, Jim worked as an auditor for one of the Big 4 public accounting firms.

At the Mason School, Jim is an Assistant Professor of Accounting. His research interests are focused on both financial reporting and auditing issues. In particular, his current research investigates internal control weaknesses, auditor client acceptance decisions, auditor liability cap arrangements, fair value reporting choices, and stock compensation granting patterns.

Jim teaches Advanced Financial Reporting & Analysis and Principles of Accounting to undergraduate students. He previously instructed financial accounting and managerial accounting at UVa and UNC.

Areas of Interest/Expertise
  • Financial reporting and disclosure
  • Auditing
Working Papers
  • "The Severity of Firms' Material Weakness Disclosures"
  • "The Successor Auditor's Decision to Engage a Risky Client," with A. Catanach, S. Perry Williams, and P. Walker
  • "An Empirical Examination of the Impact of Liability Caps on the Auditing Market," with J. Payne and P. Walker
  • "Accounting Choice and the Fair Value Option," with K. Guthrie and J. Sokolowsky
  • "The Valuation Differences Between Stock Option and Restricted Stock Grants," with W. Landsman and B. Lindsey