Download Image

Jane Thayer

Associate Professor

jane.thayer@scheller.gatech.edu

404-894-4395

Academic Areas: Accounting

Suite: 441

Office: 4241

Biography

Jane Thayer, Associate Professor of Accounting, holds a PhD from Emory University and an MBA from the University of Texas at Austin.

Dr. Thayer's primary research interests are the effects of motivation and affect on market participants' search for and evaluation of information in investment-related decision making. Her research has been published in leading academic journals such as The Accounting Review, Review of Accounting Studies, and Contemporary Accounting Research. Before joining the faculty at Scheller College of Business in 2020, Dr. Thayer was an Associate Professor of Commerce at UVA's McIntire School of Commerce.

Education

Ph.D., Emory University
M.B.A., University of Texas at Austin
B.S., Birmingham-Southern College

Teaching Interests

Financial Accounting

Financial Statement Analysis

Research Interests

Financial Reporting & Analysis
Judgment and Decision Making

Journal Editorial Roles

Editorial Board Member: Contemporary Accounting Research; Behavioral Research in Accounting

In Scheller News

2024

Faculty Mentors Matter: Meet MK Schmersal, BSBA '24

2023

15 Scheller Faculty and Staff Selected for 2022 Student Recognition of Excellence in Teaching Award

Research Publications

Show Citations

Filter By:

Year

Type

Year	Title	Journal	Author(s)	Type
2025	The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom	European Accounting Review	Clor-Proell, S.M. Garavaglia, S. Koonce, L. Thayer, J.	Published Papers
Clor-Proell, S.M., S. Garavaglia, L. Koonce, and J. Thayer. 2025. The Power of the Default: Investors’ Reactions to Default Amortization Periods and Deviations Therefrom. European Accounting Review, 34(3): 953-972.
2021	Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency	Journal of Forensic Accounting Research	Brazel, J. Carpenter, T. D. Jones, K. L. Thayer, J.	Published Papers
Brazel, J., T. D. Carpenter, K. L. Jones, and J. Thayer. 2021. Nonfinancial Measures and Fraud Risk: Evaluating Investors’ Reactions to Greater Transparency. Journal of Forensic Accounting Research 6(1): 1 – 32.
2020	How Does Evidence Specificity in Auditors’ Look-Back Analysis Affect Auditors’ Planning Judgments?	The Accounting Review	Backof, A. Martin, R. Thayer, J.	Published Papers
Backof, A., R. Martin, and J. Thayer. 2020. How Does Evidence Specificity in Auditors’ Look-Back Analysis Affect Auditors’ Planning Judgments? The Accounting Review 95(6): 51-72.
2018	Auditing Complex Estimates: How Do Construal Level and Evidence Formatting Impact Auditors’ Consideration of Inconsistent Evidence?	Contemporary Accounting Research	Backof, A. Carpenter, T. D. Thayer, J.	Published Papers
Backof, A., T. Carpenter, and J. Thayer. 2018. Auditing Complex Estimates: How Do Construal Level and Evidence Formatting Impact Auditors’ Consideration of Inconsistent Evidence? Contemporary Accounting Research 35(4): 1798-1815.
2015	Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field	Review of Accounting Studies	Brazel, J. Jones, K. Thayer, J. Warne, R.	Published Papers
Brazel, J., K. Jones, J. Thayer, and R. Warne. 2015. Understanding Investor Perceptions of Financial Statement Fraud and Their Use of Red Flags: Evidence from the Field. Review of Accounting Studies 20(4): 1373-1406.
2014	Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard	Journal of Behavioral Finance	Kadous, K. Tayler, W. Thayer, J. Young, D.	Published Papers
Kadous, K., W. Tayler, J. Thayer, and D. Young. 2014. Individual Characteristics and the Disposition Effect: The Opposing Effects of Confidence and Self-Regard. Journal of Behavioral Finance 15(3).
2012	Do Financial Statement Users Judge Relevance Based on Properties of Reliability?	The Accounting Review	Kadous, K. Koonce, L. Thayer, J.	Published Papers
Kadous, K., L. Koonce and J. Thayer. 2012. Do Financial Statement Users Judge Relevance Based on Properties of Reliability? The Accounting Review 87(4): 1335-1356.
2011	Determinants of Investors’ Information Acquisition: Credibility and Confirmation	The Accounting Review	Thayer, J.	Published Papers
Thayer, J. 2011. Determinants of Investors’ Information Acquisition: Credibility and Confirmation. The Accounting Review 86(1): 1-22.
2009	Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts’ Credibility with Investors	Contemporary Accounting Research	Kadous, K. Mercer, M. Thayer, J.	Published Papers
Kadous, K., M. Mercer, J. Thayer. 2009. Is There Safety in Numbers? The Effects of Forecast Accuracy and Forecast Boldness on Financial Analysts’ Credibility with Investors. Contemporary Accounting Research 26(3): 933 – 968.

Showing of 9