Office: 553 PACCAR Hall
Foster School of Business
University of Washington
Seattle, WA 98195-3200
- Professor of Accounting Deloitte & Touche Endowed Professor in Accounting
- PhD University of Michigan (2004)
- BA University of Oregon (1997)
- financial accounting
- Earnings quality, management disclosures, managerial ability, and the interactions between market participants
- At the University of Washington since 2012
- Faculty at University of Utah, 2007-2012
- Faculty at New York University, 2004-2007
- Senior Auditor at Arthur Andersen, Portland Oregon, 1998-2000
- Staff Accountant at Moss Adams & Co., Vancouver Washington, 1997-1998
- “Costs and Benefits of Sarbanes-Oxley Section 404(b) Exemption: Evidence from Small Firms’ Internal Control Disclosures“
Journal Article: Ge, W., Koester, A. & McVay, S., (2017). Journal of Accounting and Economics, Vol. 63, pp. 368–384.
- “Does Ineffective Internal Control over Financial Reporting affect a Firm’s Operations? Evidence from Firms’ Inventory Management“
Journal Article: Feng, M., Li, C., McVay, S., and Skaife, H., (2015). The Accounting Review, Vol. 90, pp. 529-557.
- “An analysis of the implications of discontinued operations for continuing income“
Journal Article: Curtis, A., Mcvay, S. E., and Wolfe, M., (2014). Journal of Accounting and Public Policy, Vol. 33(2), pp. 190-201.
- “Forecasting Sales: A Model and Some Evidence from the Retail Industry“
Journal Article: Curtis, A., Lundholm, R. J. and Mcvay, S. E, (2014). Contemporary Accounting Research, Vol. 31(2), pp. 581–608.
- “The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains“
Journal Article: Curtis, A., Mcvay, S. E., and Wipple, B., (2014). The Accounting Review, Vol. 89(3), pp. 933-958.
- “Managerial Ability and Earnings Quality“
Journal Article: Demerjian, P., Lev, B., Lewis, M., and McVay, S., (2012). The Accounting Review, Vol. 88(2), pp. 463-498.
- “Quantifying Managerial Ability: A New Measure and Validity Tests“
Journal Article: Demerjian, P., Lev, B., and McVay, S., (2012). Management Science, Vol. 58(7), pp. 1229-1248.
- “Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers“
Journal Article: Brochet, F., Faurel, L., and McVay, S., (2011). Journal of Accounting Research, Vol. 49(5), pp. 1123-1162.
- “Non-GAAP Earnings and Board Independence“
Journal Article: Frankel, R., McVay, S., and Soliman, M., (2011). Review of Accounting Studies, Vol. 16(4), pp. 719-744.
- “Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts“
Journal Article: Feng, M., and McVey, S., (2010). The Accounting Review, Vol. 85(5), pp. 1617-1646.
- “Internal Control and Management Guidance“
Journal Article: Feng, M., Li, C., and McVay, S., (2009). Journal of Accounting and Economics, Vol. 48(2-3), pp. 190-209.
- “SEC Scrutiny and the Evolution of Non-GAAP Earnings Numbers“
Journal Article: Kolev, K., Marquardt, C., and McVay, S., (2008). The Accounting Review, Vol. 83(1), pp. 157-184.
- “Accruals Quality and Internal Control over Financial Reporting“
Journal Article: Doyle, J., Ge, W., and McVay, S., (2007). The Accounting Review, Vol. 82(5), pp. 1141-1170.
- “Determinants of Weaknesses in Internal Control over Financial Reporting“
Journal Article: Doyle, J., Ge, W., and McVay, S., (2007). Journal of Accounting and Economics, Vol. 44(1-2), pp. 193-223.
- “Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items“
Journal Article: McVay, S., (2006). The Accounting Review, Vol. 81(3), pp. 501-531.
- “Trading Incentives to Meet the Analyst Forecast“
Journal Article: McVay, S., Nagar, V., and Tang, W., (2006). Review of Accounting Studies, Vol. 11(4), pp. 575-598.
- “The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act“
Journal Article: Ge, W., and McVay, S., (2005). Accounting Horizons, Vol. 19(3), pp. 137-158.
- Adame, K., J. Koski and S. McVay. 2016. Free Cash Flow Disclosure in Earnings Announcements.
- Cain, C., K. Kolev and S. McVay. 2016. Qualifying Special Items: An Identification and Examination of Lower-Quality versus Higher-Quality Income-Decreasing Special Items.
- Chen, S., S. Lai, C. Liu and S. McVay. 2015. Managerial Characteristics and Internal Controls.
- Curtis, A., S. McVay and S. Toynbee. 2017. The Changing Implications of Research and Development Expenditures for Future Profitability.
- Curtis, A., S. McVay and S. Toynbee. 2017. R&D Accounting and the Tradeoff between Exclusivity and Uncertainty.
- Demerjian, P., M. Lewis and S. McVay. 2017. How Does Intentional Earnings Smoothing Vary With Managerial Ability?
- Ge, W., Z. Li, Q. Liu and S. McVay. 2017. The Effect of Internal Control on Resource Extraction: Evidence from China.
- Kravet, T., S. McVay and D. Weber. 2017. Exemptions from Internal Control Audits: An Analysis of M&As.
Honors and Awards
- PhD Faculty Mentor Award, 2016
- TMMBA Excellence in Teaching Award, 2016
- William & Helen Fowler Endowment for Special Achievement in Accounting, 2014
- Deloitte and Touche Endowed Professorship, 2015-present
- Legoe Endowed Professorship, 2012–2015
- Outstanding Reviewer Award, 2011
- Doctoral Faculty Teaching Excellence Award, 2011
- David Eccles Faculty Fellow, 2011–2012
- David Eccles Emerging Scholar, 2008–2011
- Deloitte and Touche Fellowship, 2002
- Beta Alpha Psi, President (Oregon Chapter), 1996–1997
- Oregon State Society of CPAs Outstanding Student Award, 1997
- Editor, Contemporary Accounting Research, 2014-present
- Editorial Board, Accounting and Finance, 2012-present
- Editorial Advisory and Review Board, Accounting Horizons, 2008-present
- Editorial Advisory and Review Board, The Accounting Review, 2008-present
- Editorial Board, Contemporary Accounting Research, 2010-2014