Jeremy Douthit

Associate Professor of Accounting
Eller Fellow
Jeremy Douthit

McClelland Hall 301H
1130 E. Helen St. 
P.O. Box 210108 
Tucson, Arizona 85721-0108


Areas of Expertise

Budgetary reporting
Management control systems
Managerial decision making

Jeremy Douthit joined the Eller College of Management in 2014 after earning his PhD in Accounting from Florida State University. His research focuses on management accounting, behavioral economics, social norms, control systems, budgeting, and internal effects of firm CSR.


  • ACCT 310, Cost and Managerial Accounting


  • Douthit, J., J. Liu, S. Schwartz, and R. Young. 2022. An Experimental Study of Endogenous Discretionary Controls on Employee Effort. European Accounting Review, forthcoming.
  • Douthit, J., S. Schwartz, D. Stevens, and R. Young. 2022. The Effect of Endogenous Discretionary Control Choice on Budgetary Slack: An Experimental Examination. Journal of Management Accounting Research, forthcoming.
  • Douthit, J., P. Martin, and M. McAllister. 2022. Charitable Contribution Matching and Effort-Elicitation. The Accounting Review 97 (1): 213-232. 
  • Douthit, J, M. Millar, and R. White. 2021. Horseshoes, Hand Grenades, and Regulatory Enforcement: Close Experience with Potential Sanctions and Fraud Deterrence. Organizational Behavior and Human Decision Processes 166: 137-148
  • Douthit, J. and M. Majerczyk. 2019. Subordinate Perceptions of the Superior and Agency Costs: Theory and Evidence. Accounting, Organizations and Society.
  • Blay, A., J. Douthit, and B. Fulmer. 2019. Why Don’t People Lie? Negative Affect Intensity and Preferences for Honesty in Budgetary Reporting. Management Accounting Research 42: 56-65.
  • Douthit, J. and D. Stevens. 2015. The Robustness of Honesty Effects on Budget Proposals when the Superior has Rejection Authority. The Accounting Review 90 (2): 467-493.
  • Douthit, J., L. Kearney, and D. Stevens. 2012. Can Agent Cheap Talk Mitigate Agency Problems in the Presence of a Noisy Performance Measure? An Experimental Test in a Single- and Multi-Period Setting. Journal of Management Accounting Research 24 (1): 135 - 158.

Selected Working Papers

  • “The Effect of RPI on Employee’s Ex Ante Compensation Expectations and Ex Post Compensation Requests” (with Michael Majerczyk, Bei Shi, and Tyler Thomas)
  • "Reducing Strategic Uncertainty in Teams by Combining Team and Individual Relative Performance Evaluations” (with Max Hewitt and Ashley Sauciuc).
  • “Updated Theory and New Evidence on the Effect of Information System Precision on Managerial Reporting” (with Michael Majerczyk and Lisa McLuckie Thain).
  • “Do Prosocial Activities Influence Auditor-Client Negotiations? An Experimental Assessment” (with Steven Kachelmeier and Ben Van Landuyt)
  • “New Controls and the Development of Trust” (with Jace Garrett and Dan Way)
  • “Budgetary Pressure and Performance in Unstable Production Environments” (with Ashley Sauciuc)
  • "Tend to One's Own House: The Effect of Firm CSR on Employee Effort" (with Zhiping Kyle Mao and Patrick Martin)



  • PhD, Florida State University, 2014
  • MAcc, The Ohio State University
  • BA, Troy Univsersity