Research

I am a tenured Associate Professor at the Argyros School of Business and Economics and a research associate with the Economic Science Institute. I received my Ph.D. in Accounting from the University of Minnesota in 2008 where John Dickhaut was my advisor. Prior to graduate school, I was a controller at a private multi-state firm and senior auditor for a public accounting firm.

My research examines the effect of institutional features, namely accounting systems, have upon strategic behavior within group settings. The research methodology employed is exclusively experimental, and predictions of behavior are based upon economics-based analytical theory and psychology theory.  I have published several articles in peer-reviewed journals including Management Science, Accounting Horizons and the Journal of Economic Behavior & Organization.  I have also been awarded several competitive grants including the American Accounting Association Steve Berlin/CITGO Award and Certified General Accountants/Canadian Academic Accounting Association Research Grant.  My research has been presented at numerous major conferences in accounting, economics, religion and evolutionary psychology. 

I currently teach undergraduate Introductory Managerial Accounting and in the MBA program I teach Accounting for Management and Control and Financial Accounting and Analysis.  In the past I have taught Introduction to Financial Accounting and Intermediate Accounting.


Research Interests 

  • Coordination & Communication Settings 
  • Information Economics 
  • Conflict Resolution
  • Institutional Influences upon Behavior
  • Incentives & Disincentives to Trust
  • Effects of Ambiguity 

Affiliations

  • American Accounting Association 
  • American Institute of Certified Public Accountants 
  • Canadian Academic Accounting Association 
  • Economic Science Association

Academic Service

  • Accounting Faculty Search Committee
  • Internal Review Board Appointment

Community Service

  • Orange County Juvenile Diabetes Research Foundation (JDRF) Board of Directors

Ad-hoc Referee

  • American Economic Review
  • European Economic Review
  • Journal of Behavioral Decision Making
  • Journal of Conflict Resolution
  • Journal of Economic Behavior & Organization
  • Managerial and Decision Economics
  • Management Science

Publications

Under Review

Working Papers & Projects

  • Hehman, J.A., Schniter, E. and Shields, T.W. “Predictable and Predictive Emotions in a Repeated Prisoner’s Dilemma"
  • Schniter, E., Sheremeta, R., and Shields, T.W. “Trust, Apology & Confession”
  • Sheremeta, R. and Shields, T.W., “Deception and Reception: The Behavior of Information Providers and Users
  • Shields, T.W. and Xin, B. “Incentives, Truth, and Consequences: Intracompany Accounting Disclosure”
  • Shields, T.W. and Xin, B. “The Effects of Accounting Structures Upon Coordination Efficiency”
  • Shields, T.W. “Other Regarding Behavior and Efficiency as Determinants of Honesty and Trust”
  • Shields, T.W. “Detecting the Good and Bad in Two Period Trust Games”
  • Shields, T.W. “Does Considering Another's Perspectives Promote Trustworthiness?”

Select Presentations

  • 2015 Jr. Accounting Theory Conference, Chicago
  • 2015 American Accounting Association Annual Meeting, Chicago
  • 2015 Workshop at Simon Fraser University, Vancouver
  • 2015 International Conference on Social Dilemmas, Hong Kong
  • 2015 Ninth Accounting Research Workshop, Zurich
  • 2015 Canadian Economics Association Annual Conference, Toronto
  • 2015 Canadian Academic Accounting Association Annual Conference, Toronto
  • 2015 California Workshop on Evolutionary Social Science, San Luis Obispo
  • 2015 International Foundation for Research in Experimental Economics Graduate Student Workshop
  • 2014 Fundamentos del Análisis Económico Workshop on Gender Issues in Experimental Economics, Alicante
  • 2014 American Accounting Association Annual Meeting, Atlanta
  • 2014 Society for the Advancement of Behavioral Economics, South Lake Tahoe
  • 2014 Thurgau Experimental Economics Meeting (theem), Stein am Rhein
  • 2014 Southern California Accounting Research Forum, Cal Poly Pomona
  • 2014 International Foundation for Research in Experimental Economics Graduate Student Workshop
  • 2013 American Accounting Association’s Accounting, Behavior and Organization Section Annual Meeting, San Diego
  • 2013 American Accounting Association Annual Meeting, Anaheim
  • 2013 International Conference on Social Dilemmas, Zurich 
  • 2013 Economic Science Association Annual Worldwide Meeting, Zurich 
  • 2013 Western Economic Association International Annual Conference, Seattle
  • 2013 Canadian Academic Accounting Association Annual Conference, Montreal
  • 2013 Southern California Accounting Research Forum, California State College Fullerton 
  • 2012 Invited workshop at Carnegie Mellon University, Pittsburgh
  • 2012 Economic Science Association Annual North America Meeting, Tucson 
  • 2012 New Developments in Signaling and Game Theory Conference, Monte Verita 
  • 2012 American Accounting Association Annual Meeting, Washington DC 
  • 2012 Human Behavior and Evolution Society Annual Meeting, Albuquerque 
  • 2012 Canadian Academic Accounting Association Annual Conference, Charleston 
  • 2012 Annual California Workshop on Evolutionary Perspectives of Human Behavior, San Los Pismo 
  • 2012 Association for the Study of Religion, Economics, and Culture Annual Meeting, Orange
  • 2012 International Workshop on Neuro-Psychological and Socio-Institutional Foundations of Pro-social Behavior, Tokyo
  • 2012 International Foundation for Research in Experimental Economics Graduate Student Workshop
  • 2012 Economic Science Institute's Experimental Economics, Accounting and Society: In Memory of John Dickhaut Conference, Orange 
  • 2011 Economic Science Association Annual North America Meeting, Tucson 
  • 2011 International Conference on Social Dilemmas, Amsterdam 
  • 2011 Western Section of American Accounting Association Conference, Newport Beach 
  • 2011 Canadian Academic Accounting Association Annual Conference, Toronto 
  • 2011 International Foundation for Research in Experimental Economics Graduate Student Workshop 
  • 2010 Economic Science Association Annual North America Meeting, Tucson 
  • 2010 American Accounting Association Annual Meeting, San Francisco 

Grants

  • 2013-2014 Ralph W. Leatherby Center for “When and Why Confess: The Rationale Behind Voluntarily Informing Others That You Have Caused Offense” 
  • 2013-2014 CGA-Canada/CAAA Research Grant Program for "Higher Order Beliefs and Efficiency" 
  • 2013-2014 Argyros School of Business and Economics summer research grant for “Effect of Minimum Standards Upon Trust and Reciprocity” 
  • 2013-2014 Scholarly/Creative Activity grant for “Predictable and Predictive Emotions in a Repeated Prisoner's Dilemma” 
  • 2013 Charles Koch Foundation for “Sexism & Cooperation” 
  • 2013 Ralph W. Leatherby Center for Entrepreneurship and Business Ethics for “Trust, Apology, & Confession”
  • 2012-2013 American Accounting Association Steve Berlin/CITGO Award and Grant for “Incentives, Truth, and Consequences”
  • 2012 Charles Koch Foundation for “Effect of Endogenously Dictated versus Exogenous Choosen Rules” 
Subpages (2): Announcements Documents
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Timothy W. Shields,
Sep 1, 2015, 2:41 PM
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Timothy W. Shields,
Sep 1, 2015, 2:33 PM
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Timothy W. Shields,
Sep 1, 2015, 2:39 PM
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Timothy W. Shields,
Sep 1, 2015, 2:39 PM
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Timothy W. Shields,
Sep 1, 2015, 2:39 PM
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Timothy W. Shields,
Sep 1, 2015, 2:39 PM
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Timothy W. Shields,
Sep 1, 2015, 2:33 PM
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