Gary Colbert
Associate Professor • Discipline Director for Accounting • Program director for MBA

BUSB 6300


PhD Accounting, University of Oregon

MS Accounting, University of Oregon

BA Psychology, California State University, Chico

Areas of expertise


Financial Reporting

Managerial Accounting and Control


Publications and presentations

Do colleges get what they pay for? Evidence on football coach pay and team performance. GJ Colbert, EW Eckard. Journal of Sports Economics 16 (4), 335-352. 2015.

Have CPAs Captured State Accountancy Boards?. GJ Colbert, DF Murray. Accounting and the Public Interest 13 (1), 85-104. 2013.

Assessing the appearance of auditor independence using behavioral research methodology. G Colbert, D Murray, R Nieschwietz. Journal of Applied Business Research (JABR) 24 (4). 2011.

Usefulness of expected values in liability valuation: the role of portfolio size. G Colbert, D Murray, R Nieschwietz. Journal of Finance and Accountancy 4, 1. 2010.

The use of expected value in pricing judgments. G Colbert, D Murray, R Nieschwietz. Journal of Risk Research 12 (2), 199-208. 2009.

“Technology Transfers Between Scientists and Entrepreneurs: Conflicting Stereotypes That Get in the Way.” (with C. M. Fiol, E.J. O'Connor and D. Ruderman). 2002 Babson College-Kauffman Foundation Entrepreneurship Research Conference Proceedings.

“The Economic Theory of Regulations and Sunset Review of Public Accountancy Laws,” (with Dennis Murray). Research in Accounting Regulation. 2002.

"Sunset Review of Public Accountancy Laws: the Colorado Experience." (with Dennis Murray). Accounting Horizons. June 2001.

 "State Accountancy Regulation, Audit Firm Size and Auditor Quality: An Empirical Investigation." (with Dennis Murray). Journal of Regulatory Economics, November 1999.

"An Assessment of Recent Changes in the Uniform Accountancy Act." (with Dennis Murray). Accounting Horizons, March 1999.

"The Association between Auditor Quality and Auditor Size: An Analysis of Small CPA Firms." (with Dennis Murray). Journal of Accounting, Auditing and Finance. Spring 1998. (Presented at American Accounting Association Auditing Section Conference, 1998).

"The Association between States' Educational Requirements and CPA Exam Pass Rates." (with Dennis Murray). Research in Accounting Regulation. 1998.

"Linking Activity Based Costing and Transfer Pricing for Improved Decisions." (with Barry Spicer), Journal of Cost Management, May/June 1998.

"A Multi-Case Investigation of a Theory of Transfer Pricing" (with Barry Spicer), Accounting, Organizations and Society, August 1995.

"Compliance with GAAS Reporting Standards: Evidence from a Positive Enforcement Program," (with Terrence B. O'Keefe), Auditing: A Journal of Practice and Theory, Fall 1995.

"A Field-Based Study of the Management of Sourcing and Transfer Pricing in a High Technology Firm." (with Barry Spicer) Paper presented to the Second International Conference on Managing the High Technology Firm, Boulder, Colorado. 1990.

"Conformance to Generally Accepted Auditing Standards for Reporting by Accounting Firms Licensed in Oregon." (with Terrence B. O'Keefe) Technical Report prepared and presented to the Oregon State Board of Accountancy. 1988.


$150,000 grant award from Colorado Institute for Technology, Certificates in Breakthrough Innovation Program, targeted at students and professionals

11-Month MBA Professor of the Year

Doctoral Dissertation Grant Recipient, American Institute of Certified Public Accountants

Outstanding Graduate Teaching Fellow, Awarded by College of Business Students, University of Oregon

Doctoral Consortium Fellow, American Accounting Association

Phi Kappa Phi Scholastic Honor Society


Member: American Accounting Association