Joe Johnston
Professor
Accounting
Office
SFHB State Farm Hall of Business 224
Office Hours
MW 10 am - 12 pm
Office Phone
Email
- About
- Education
- Research
Current Courses
ACC 330.001 Accounting For Non-Profit Entities
ACC 410.001 Accounting For Non-Profit Entities
ACC 287.003 Independent Study
ACC 400.003 Independent Study
BIS 373.001 Integrated Business Processes In An Enterprise System
BIS 473.001 Integrated Business Processes in an Enterprise System
ACC 231.001 Intermediate Accounting I
ACC 231.002 Intermediate Accounting I
Teaching Interests & Areas
Accounting Information Systems
Research Interests & Areas
Accounting Information Systems, XBRL, Capital Markets
PhD Accounting
Louisiana State University
Baton Rouge
Other Accountancy
Louisiana Tech University
Ruston, LA
BS Business Administration - Accounting
Louisiana Tech University
Ruston, LA
Journal Article
Hairston, S., Johnston, J., & Zhang, J. Auditing the Derivative Usage of Bank-Holding Companies. Accounting Horizons 37.4 (2023): 67-84.
Johnston, J., Reichelt, K., & Sapkota, P. Measuring Financial Statement Disaggregation Using XBRL. JOURNAL OF INFORMATION SYSTEMS (2023): 1-29.
Lao, B., Guidry, R., & Johnston, J. Who Makes the Call on Goodwill Impairment Charges: CEOs or CFOs?. Journal of Accounting & Finance (2023)
Troyer, J., Joseph, J., & Trimble, M. Early evidence of the effect of ASU 2017‐12 on derivative disclosure compliance. Journal of Corporate Accounting and Finance 34.3 (2023): 213-231.
Johnston, J., & Zhang, J. Auditor Style and Financial Reporting Similarity. Journal of Information Systems 35.1 (2021): 79-99.
Johnston, J., Guidry, R., & Trimble, M. Temporal Changes in the Value Relevance of Analysts' Forecasts. Journal of Corporate Accounting and Finance 32.2 (2021): 7-21.
Nowland, J., Chapple, L., & Johnston, J. The Role of the Company Secretary in Facilitating Board Effectiveness: Reporting and Compliance. Accounting and Finance 61.1 (2021): 1425-1456.
Nowland, J., Chapple, L., & Johnston, J. The role of the company secretary in facilitating board effectiveness: reporting and compliance. Accounting & Finance 61.S1 (2021): 1425-1456.
Johnston, J., & Soileau, J. Enterprise risk management and accruals estimation error. Journal of Contemporary Accounting & Economics 16.3 (2020): 100209.
Johnston, J. Extended XBRL Tags and Financial Analysts' Forecast Error and Dispersion.. Journal of Information Systems 34.3 (2020): 105-131.
Johnston, J., & Zhang, J. Information Technology Investment and the Timeliness of Financial Reports. JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING 15.1 (2018): 77-101.
Brooks, L., Cheng, C., Johnston, J., & Reichelt, K. Estimates of Optimal Audit Firm Tenure Across Different Legal Regimes. Journal of Accounting Auditing and Finance 32.1 (2017): 3-39.
Johnston, J., & Nowland, J. A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings. JOURNAL OF CONTEMPORARY ACCOUNTING & ECONOMICS 13.2 (2017): 108-118.
Cheng, C., Johnston, J., & Liu, C. The supplemental role of operating cash flows in explaining share returns: Effect of various measures of earnings quality. International Journal of Accounting and Information Management 21.1 (2012): 53-71.
Hughes, K., Johnston, J., Omonuk, J., & Dugan, M. Rate regulation of U.S. electric utilities: Does it deter earnings management?. Advances In Accounting 28.1 (2012): 49-63.
Presentations
Account Reconciliation using Excel's Power Query. AAA Data Analytics Conference. American Accounting Association. (2025)
https://aaahq.org/Meetings/2025/Annual-Meeting/CTLA/Program
"D:\CTLA Program _ 2025 Annual Meeting _ American Accounting Association.pdf"
"D:\CTLA Program _ 2025 Annual Meeting _ American Accounting Association.pdf"
Nyiano Enterprises. Sustainability, ESG and Accounting. American Accounting Association. (2024)
Early Evidence of the Effect of ASU 2017-12 on Derivative Disclosure Compliance. American Accounting Association (AAA) Annual Meeting,. American Accounting Association (AAA). (2022)
The informational benefits of CEO attendance-by-invitation at audit committee meetings. Financial Management Association. (2016)
XBRL Extended Taxonomies and Analyst Information. Financial Management Association. (2016)
XBRL Extended Taxonomies and Analysts Information. American Accounting Association Annual Meeting. (2016)