Ryan Guggenmos, Ph.D., CPA

Associate Professor of Accounting

ryan.g@sc.edu - Github - LinkedIn

Academic Experience

Associate Professor of Accounting Aug 2024 — Present
Darla Moore School of Business - University of South Carolina

Assistant Professor of Accounting July 2015 — June 2024
Samuel Curtis Graduate School of Management - Cornell University

Education

Doctor of Philosophy - Business Administration 2015
Isenberg School of Management, University of Massachusetts - Amherst Concentration: Accounting

Bachelor of Arts - Business Administration (Summa Cum Laude) 2008
Albers School of Business and Economics, Seattle University
Major: Accounting, Minor: Philosophy

Associate of Arts - Business Administration (High Honors) 2006
Tacoma Community College

Research Interests

Judgment and decision making in accounting, auditing, and reporting contexts
Experimental research design and statistical analysis

Published Papers

Asay, H. Scott, Ryan D. Guggenmos, Kathryn Kadous, Lisa Koonce, and Robert Libby. 2022. “Theory Testing and Process Evidence in Accounting Experiments.” The Accounting Review 97 (6): 23–43. https://doi.org/10.2308/TAR-2019-1001.

Clor-Proell, Shana M, Ryan D Guggenmos, and Kristina Rennekamp. 2020. “Mobile Devices and Investment News Apps: The Effects of Information Release, Push Notification, and the Fear of Missing Out.” The Accounting Review 95 (5): 95–115. https://doi.org/10.2308/accr-52625.

Guggenmos, Ryan D. 2020. “The Effects of Creative Culture on Real Earnings Management.” Contemporary Accounting Research 37 (4): 2319–56. https://doi.org/10.1111/1911-3846.12586.

Guggenmos, Ryan D., and G. Bradley Bennett. 2021. “The Effects of Company Image and Communication Platform Alignment on Investor Information Processing.” Journal of Financial Reporting 6 (2): 89–109. https://doi.org/10.2308/JFR-2017-0036.

Guggenmos, Ryan D., M. David Piercey, and Christopher P. Agoglia. 2018. “Custom Contrast Testing: Current Trends and a New Approach.” The Accounting Review 93 (5): 223–44. https://doi.org/10.2308/accr-52005.

Guggenmos, Ryan D., Kristina M. Rennekamp, Kathy Rupar, and Sean Wang. 2022. “The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers.” Journal of Accounting Research 60 (5): 1915–45. https://doi.org/10.1111/1475-679X.12434.

Working Papers

Guggenmos, Ryan D., Kristina M. Rennekamp, and Xinyu Zhang. 2023. “The Cognitive Cost of Reporting.” University of South Carolina, Cornell University.

Digital Resources

Guggenmos, Ryan D. 2018. “Comptrasts: A Tool for Custom Contrast Analysis.”

———. 2023. “Design and Analysis.” Design and Analysis: A (Slightly) Annotated Methods Bibliography for Experimental Accounting Researchers. https://rdg222.github.io/Resources/.

Invited Presentations^P and Discussions^D

2025

University of Alabama (scheduled)^P
University of Arizona (scheduled)^P
Clemson University (scheduled)^P

2024

AAA Accounting, Behavior, and Organizations Midyear Meeting (scheduled)^D
Georgia Institute of Technology PhD Seminar (scheduled)^P
North Carolina State University (scheduled)^P

2023

AAA Auditing Section Mid-year Meeting^P
AAA Auditing Section Mid-year Meeting Doctoral Consortium^P
AAA MAS Mid-year Meeting^D
AAA MAS Mid-year Meeting Doctoral Consortium^P
CAAA Craft of Accounting Research Workshop^P
Nanyang Technological University^P
Tilburg University^P
University of Amsterdam^P
University of Wisconsin - Madison^P
Vrije Universiteit Amsterdam^P

2022

AAA Accounting, Behavior, and Organizations Doctoral Consortium^P
Cornell University JGSM - Big Red Microenterprise Consultant Training^P
Deakin University^P
Emory University^P
Georgia Institute of Technology - PhD Seminar^P
University of Iowa^P
University of Nevada - Las Vegas^P
University of Pittsburgh^P
University of South Carolina^P

2021

Cornell University JGSM - Big Red Microenterprise Consultant Training^P
Cornell University JGSM - Remote Instruction Best Practices Panelist^P
Emory University - Research Methods Guest Speaker^P
ENEAR - European Network for Experimental Accounting Research^P
Junior Accounting Scholars Organization (JASO)^P
UMass Lowell - Manning School of Business^P

2020

24th University of Illinois Symposium on Auditing Research^D
AAA Accounting, Behavior, and Organizations Doctoral Consortium^P
ECBAW - East Coast Behavioral Accounting Workshop^P
University of Bern^P

2019

AAA Accounting, Behavior, and Organizations Doctoral Consortium^P
AAA Accounting, Behavior, and Organizations Midyear Meeting^D
Cornell University Behavioral Economics and Decision Research Fall Showcase^P
University of Alberta^P
University of Illinois Young Scholars Research Symposium^P
University of Massachusetts Isenberg SOM 50th Anniversary Celebration^P
University of Massachusetts^P

2018

AAA Accounting, Behavior, and Organizations Midyear Meeting^D
AAA Annual Meeting - Panel: “Testing Process Theories in Accounting Experiments”^P
AAA Annual Meeting^P,D
AAA Financial Accounting and Reporting Midyear Meeting^D
CAAA Contemporary Accounting Research Conference^P
University of Texas at Austin^P

2017

AAA Financial Accounting and Reporting Midyear Meeting^D
Cornell University Accounting Summer Minicamp^P
Georgia Institute of Technology^P
University of Cincinnati^P
University of Georgia^P
University of Massachusetts^P

2016

AAA Accounting, Behavior, and Organizations Midyear Meeting^P
AAA Annual Meeting^P

2015

AAA Accounting, Behavior, and Organizations Midyear Meeting^P
Cornell University^P
University of Kentucky^P
University of Massachusetts^P
University of Washington^P
Virginia Commonwealth University^P

2014

AAA Annual Meeting^D

2013

AAA Audit Midyear Meeting^D
University of Massachusetts^P

Invited Conference Attendance

2024

CAAA Contemporary Accounting Research Conference(scheduled)

2023

CAAA Contemporary Accounting Research Conference
Conference for Emerging Technologies in Accounting and Financial Economics
Deloitte/Kansas University Audit Symposium
Palmetto Symposium on Experimental Accounting Research
University of Alberta Accounting Research Conference
University of Texas at Austin Audit Research Symposium

2022

CAAA Contemporary Accounting Research Conference
Conference for Emerging Technologies in Accounting and Financial Economics
Deloitte/Kansas University Audit Symposium

2021

CAAA Contemporary Accounting Research Conference
Palmetto Symposium on Experimental Accounting Research
PCAOB Conference on Auditing and Capital Markets
Review of Accounting Studies (RAST) Conference

2020

24th University of Illinois Symposium on Auditing Research
CAAA Contemporary Accounting Research Conference
Dartmouth Accounting Research Conference

2019

50th Annual Deloitte Trueblood Seminar for Professors
CAAA Contemporary Accounting Research Conference
Dartmouth Accounting Research Conference
Palmetto Symposium on Experimental Accounting Research
University of Illinois Young Scholars Research Symposium
University of Texas at Austin Audit Research Symposium

2018

CAAA Contemporary Accounting Research Conference
Dartmouth Accounting Research Conference
Palmetto Symposium on Experimental Accounting Research
PCAOB/JAR Conference on Auditing and Capital Markets

2017

Accounting, Organizations, and Society - Conference on Corporate Disclosures and New Media
PCAOB/JAR Conference on Auditing and Capital Markets

2016

CAAA Contemporary Accounting Research Conference

2015

CAAA Contemporary Accounting Research Conference
UT – Austin Experimental Research in Accounting Conference

Media Mentions

2023

Poets and Quants - “2023 Best & Brightest MBAs: Calvin Tong, Cornell University” (Favorite MBA Course)

2022

Contemporary Accounting Research - “Contemporary Accounting Research” (Reviewer Recognition)

2020

American Accounting Association - “Study’s advice to investors glued to smartphone apps: Be wary of those little audible dings that signal news”

CPA Practice Advisor - “Research: App-Reliant Investors Should Ignore the Dings of Push Notifications”

2019

Center for Audit Quality - “CAQ Announces 2019 Grants to Fund Academic Research in Auditing”

2017

Poets and Quants - “2017 MBAs To Watch: Alexa Ing Stern, Cornell” (Favorite MBA Professor)

2016

Columbia Law School Blue Sky Blog – “The Unintended Consequences of Corporate Innovation”
IR Magazine – “Social Stigma”

Teaching Experience

University of South Carolina, Darla Moore School of Business

ACCT 726, Managerial Accounting for PMBA Students (7 week Professional MBA)

Cornell University, Samuel Curtis Johnson Graduate School of Management

MGMT 5020, Managerial Reporting (MPS - Applied Economics and Management)
NBA 5020, Managerial Accounting and Reporting (Full-semester MBA)
NBA 5020, Managerial Accounting and Reporting 1: Fundamentals of Cost Analysis (Half-semester MBA)
NBA 5025, Managerial Accounting and Reporting 2: Costing Systems to Support Strategy (Half-semester MBA)
NBAY 5020, Managerial Reporting (Half-semester Cornell Tech MBA)

University of Massachusetts Amherst

ACCT 221, Introduction to Accounting I – Financial Accounting
ACCT 222, Introduction to Accounting II – Managerial Accounting
ISOM 541, Auditing (Undergraduate)
ISOM 797 Advanced Auditing (Graduate)

Grants and Awards

2022

CAAA Contemporary Accounting Research Reviewer Recognition Program Award Recipient

2020

Class of 1992 Apple Award for Excellence in Teaching (Ithaca Residential MBA Teaching Award - given annually by graduating class)

2019

Center for Audit Quality Research Advisory Board Grant (with K. Kadous, Emory University and P. Witz, Cornell Ph.D. Student)
Cornell University Institute for the Social Sciences Working Group Grant (with K. Rennekamp, Cornell University)

2017

S.C. Johnson Graduate School of Management Teaching Honor Roll

2016

S.C. Johnson Graduate School of Management Teaching Honor Roll

2015

Finalist, UMass Amherst Distinguished Teaching Award
Center for Audit Quality Research Advisory Board Grant (with C. Agoglia, UMass Amherst, T. Brown, UIUC, and E. Maksymov, ASU)
UMass Amherst Isenberg Scholar Award

2014

UMass Amherst Graduate School Dissertation Research Grant
UMass Amherst Isenberg Scholar Award

2013

AAA Deloitte J. Michael Cook Doctoral Consortium Fellow
UMass Amherst Arthur H. Carter Scholarship in Accounting

2012

UMass Amherst Arthur H. Carter Scholarship in Accounting

External Service

Editorial Board Membership

Auditing: A Journal of Practice and Theory 2017 — Present
Behavioral Research in Accounting 2023 — Present
Contemporary Accounting Research 2019 — Present
The Accounting Review 2023 — Present

Ad-hoc Reviewer

Accounting, Organizations, and Society
British Journal of Management
International Journal of Auditing
Journal of Accounting and Public Policy
Journal of Accounting Research
Journal of Emerging Technologies in Accounting
Journal of Financial Reporting
Managerial Finance

Ph.D. Student Supervision

Amanda Carlson, Ph.D. Committee Member (University of Wisconsin)

Other External Service

AAA ABO Awards Committee 2019 — 2022
AAA ABO Doctoral Consortium Vice-Chair 2024

Internal Service

Ph.D. Student Supervision

University of South Carolina

Joshua Shoulders, Ph.D. Committee Member Graduation Expected: 2026

Cornell University

Natasha Bernhardt, Ph.D. Committee Member (Initial Placement: University of Wyoming)Graduated 2024
Patrick Witz, Ph.D. Committee Member (Initial Placement: University of Wyoming)Graduated 2020

Student Engagement

Big Red Consulting Case Competition Faculty Judge 2022
Johnson Outdoor Experience (JOE) Facilitator 2021

Committee Service

DMSB Accounting Dept. PhD Committee 2024
DMSB PMBA Graduate Program Committee 2024
Cornell CETAFE Conference Planning Committee 2023
GSM Accounting Research Workshop Co-Coordinator 2017 — 2019

Professional Experience and Certifications

Audit Senior, Deloitte and Touche, LLP., Seattle, WA 2008 — 2010
Certified Public Accountant, South Carolina Board of Accountancy (License #11126) 2024 — Current
Certified Public Accountant, Washington State Board of Accountancy (License #27631) 2009 — 2024

Affiliations

American Accounting Association

Member, Accounting, Behavior, and Organizations Section
Member, Auditing Section
Member, Financial Accounting and Reporting Section