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Trust in the Lord completely, and do not rely on your own opinions. With all your heart rely on Him to guide you, and He will lead you in every decision you make.

Proverbs 3:5

Rowe, Ph.D.


  • Professor of Accounting

Dr. Beverly Rowe earned her Ph.D. in Accounting from Texas A&M University and has corporate experience in the banking, retail, distribution, and manufacturing sectors. Dr. Rowe’s research includes auditing, usefulness of accounting information, performance measurement, and education. She has received the Outstanding Contributor award from the Institute of Internal Auditors and Best Paper awards for her work in academic and education research in accounting. Dr. Rowe is a highly respected instructor with over 15 years of experience teaching accounting at the graduate and undergraduate levels.  Dr. Rowe lives with her husband and four of her children in Longview, Texas.  Her main focus is serving our Lord Jesus Christ in every area of her life.



Ph.D., Accounting, Texas A&M University, 2000

M.S.M, Management, Purdue University, 1994

B.A., Theatre, University of Houston-Clear Lake, 1981



Certified Public Accountant, State of Indiana



Industry and Teaching Experience:
10 years experience in industry and consulting in the banking, retail, distribution, construction and manufacturing sectors.  Over 15 years experience teaching accounting at the undergraduate and graduate levels at both large public and smaller private universities.  Dr. Rowe has developed a variety of innovative approaches to teaching accounting.


Courses Taught

Undergraduate Courses

  • Financial Accounting Principles
  • Managerial Accounting Principles              
  • Intermediate Accounting I
  • Intermediate Accounting II                             
  • Advanced Accounting
  • Auditing
  • Cost Accounting
  • Advanced Managerial Accounting
  • Advanced Financial Accounting Topics
  • Forensic Accounting
  • Governmental and NonProfit Accounting
  • Accounting Ethics
  • Financial Analysis for Managers
  • Federal Income Tax
  • Financial Reporting Theory

Graduate Courses

  • Managerial Accounting Seminar
  • Financial Reporting and Analysis
  • Accounting and Decision Making
  • Financial Statement Analysis


Research Interests

  • Audit Quality
  • Restatements
  • Financial Statement Presentation
  • Incentives
  • Information Sharing
  • Intellectual Capital and Knowledge Management
  • Balanced Scorecards and Performance Measurement
  • Accounting Education


Journal Articles (sample)

“Leveling the Playing Field: Can Students Succeed in Highly Technical Business Courses Delivered Online?” with Cathy Z. Liu, Randy Serrett, and Margaret L. Shelton. Global Perspectives on Accounting Education (2013) 10: 135-149

“The Effect of Audit Quality on the Readability of Auditor Preferability Letters: An Empirical Study” with Cathy Z. Liu. International Journal of Management (March 2013) 30(1): 160-167.

“The Impact of Restatements on Credit Ratings and the Enron Industry-Peer Effect” with Cathy Z. Liu and Y. Wang. Journal of Accounting and Finance (Spring 2012) 12(1): 20-30.

“Predicting Cash Flows and Earnings: What Does Depreciation Tell Us?” with Cathy Z. Liu. Oil, Gas and Energy Quarterly, (March 2012) 60(3): 527-538.

“The ‘Mozart Effect’ and the Mathematical Connection” with Judy Taylor, Journal of College Reading and Learning, (Spring 2012) 42(2): 51-66.

“Where Performance Measurement and Knowledge Management Meet: Evaluating and Managing Corporate Knowledge” with Sally K. Widener. Journal of Accounting and Finance. (Fall 2011) 11(2): 91-106.