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Personal Summary

Dr. Herron is the Paul & Betty Haack Distinguished Faculty Fellow and a Professor of Accounting.  She served as MAcct Director (3 yrs), Associate Dean (4 yrs), and Chair of the Accounting & Finance department (7 yrs), teaching Auditing and Financial Accounting.  She was an Audit Manager, National Course Instructor, and Computer Specialist with KPMG prior to entering academia, and she obtained additional audit field experience with KPMG during a sabbatical in spring 2006. 

Dr. Herron researches behavioral issues of auditing. Additional research interests include PCAOB regulation and accountants' ethical behavior. She has published in a number of journals, including Auditing: A Journal of Practice & Theory, Current Issues in Auditing, Issues in Accounting Education, Research in Accounting Regulations, Journal of Information Systems, Business Ethics Quarterly, Society and Business Review, Journal of Accountancy, and CPA Journal. She and her co-author received the Society and Business Review Literati Award for Outstanding Paper in 2021.

Dr. Herron is a member of the ÁÔÆæÖØ¿Ú Society of CPAs (MTCPA), the AICPA, and . She has served on the Board of Directors of the and provides ethics training for CPAs in the state.  She received the 2018 Outstanding Accounting Faculty Award, UM Academic Administrator Award (2011), the UM John Ruffatto Memorial Award (2005), and the MTCPA Jack J. Kempner Outstanding Accounting Educator Award (2023 and 2002).  Dr. Herron served as co-facilitator for AACSB's "Engagement, Innovation, and Impact Seminar" for three years and has been an invited presenter at numerous AACSB conferences. She currently serves on the board of the MTCPA Legacy Foundation and as board Treasurer, executive committee member, and finance committee chair of the YWCA-Missoula.

Education

PhD (Accounting), University of Texas at Arlington

MS (Accounting), University of Texas at Arlington

BBA (Accounting, IS), Baylor University

Courses Taught

Advanced Auditing (graduate), Auditing I (undergraduate), Corporate Reporting I (undergraduate), Principles of Financial Accounting (undergraduate)

Publications

Recent publications:

Herron, T.  2022.  An overview of the regulation of independent issuer auditors, in Pathways to Research in Business and Economics, ed. P. Davis,  EBSCO (online). 

Herron, T., and Manuel, T.  2022. Ethical considerations of business corporate social responsiblity during the COVID-19 pandemic.  In C. Patton and E. Engel (Eds), Ethical Implications of COVID-19 Management (297-309).   UK:  Ethics International Press. ISBN: 978-1-80441-080-6.

Herron, T., and T. Manuel.  2022.  Ethics of U.S. government policy responses to the COVID-19 pandemic:  A utilitarianism perspective.  Business and Society Review 127(S1), 343-367. (Special issue on Business and Society in the Age of COVID-19). 

Herron, T., and C. McNellis. 2022. Using Storytelling to Apply Lessons from PCAOB Enforcements. Issues in Accounting Education, 37 (2), 91–107. 

Manuel, T., and T. Herron.  2020.  An ethical perspective of business CSR and the COVID-19 pandemic, Society and Business Review, 15(3), 235-253.  

Herron, T. and J. Herbold.  2019.  Private company GAAP alternatives:  It’s not too late.  Journal of Accountancy, 227(3), 1-8.

Gilbertson, D. and T. Herron.  2014.  Including audit regulation in the accounting curriculum, Research in Accounting Regulation, 26(1), 118-131. 

Affiliations

AICPA, ÁÔÆæÖØ¿Ú Society of CPAs, American Accounting Association

Specialized Skills

Auditing, audit regulation, CPA licensure, internal controls, accounting, ethics, judgement/decision making, AACSB accreditation.

Professional Experience

KPMG, LLP, Audit Manager, National Course Instructor, Computer Specialist

Certified Public Accountant, ÁÔÆæÖØ¿Ú

COSO Enterprise Risk Management (ERM) Certificate