Jeffrey Paterson

Deloitte Professor of Accounting
Jeffrey Paterson
Faculty
Location
4804 WCB
Phone
850-644-7887
Academic Specialty
Taxation and Financial Accounting
Education

Ph.D. in Business Administration, University of Georgia, (1995)
M.Acc. (Tax), Brigham Young University, (1991)
B.S. in Accounting, Brigham Young University, (1991)

Areas of Expertise

Taxation
Financial Accounting
Risk Management

Dr. Jeffrey Paterson is the Deloitte Professor in the Department of Accounting at Florida State University’s Herbert Wertheim College of Business. His primary teaching interests are financial accounting and tax, but he has taught several courses at the undergraduate and graduate levels and developed online courses for the college’s Master of Science in Risk Management and Insurance (MS-RMI) program and former Business Certificate Program. He has been nominated for teaching awards on several occasions and won Florida State’s University Teaching Award in 2008 and 2014. Paterson also has been recognized for his success as a researcher. Paterson has published his academic research in accounting’s top-tier journals, presented his work at major universities and national forums, and has won an award for his research.

He began his academic career at Florida State in 1995 as an assistant professor of accounting.

Paterson received his bachelor’s and master’s degrees in accounting from Brigham Young University and his Ph.D. in business administration from the University of Georgia.

Selected Published Research

 "The Effects of Public Company Accounting Oversight Board Inspections on the Accuracy of Property-Casualty Insurer Claim Loss Reserves." North American Actuarial Journal, 30 (2025): 406-428. https://doi.org/10.1080/10920277.2025.2553909. Co-authored with Thomas Gilliam.

"Revenue Management through Order Backlog Manipulations." Review of Quantitative Finance and Accounting, 65 (2025): 1067–1096. https://doi.org/10.1007/s11156-024-01369-y.  Co-authored with Thomas Gilliam and Frank Heflin. 

"The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?" Issues in Accounting Education, 38 (2023): 81-108. https://doi.org/10.2308/ISSUES-2023-013. Co-authored with Wood, D., et al.

"Too Close for Comfort: Diminished Effectiveness of Ratio-Based Solvency Monitoring When Insurers Are Located Close to Their State Insurance Regulators." Journal of Insurance Regulation 38 (2019): 1-29.  Co-authored with Cathryn Meegan.

"There’s No Place Like Home: The Influence of Home-State Going-Concern Reporting Rates on Going-Concern Opinion Propensity and Accuracy." Auditing: A Journal of Practice & Theory 35 (2016): 23-51.  Co-authored with Allen Blay and James Moon.

"Evidence that the Discontinuity in Earnings has Disappeared." Journal of Accounting and Economics 60 (2015): 117-132.  Co-authored with Thomas A. Gilliam and Frank Heflin.
 

Interesting Facts

Dr. Paterson participates in Boy Scouts of America. He enjoys running and spending time with family.
 

Honors and Awards
  • FSU University Undergraduate Teaching Award (2014-2015)
  • Distinguished Paper Award - Auditing; Mid-Atlantic Regional Meeting of the American Accounting Association: "The Influence of Auditor Legal Liability on Conservative Financial Reporting in the Property-Casualty Insurance Industry."
  • FSU University Teaching Award (2007-2008)