Dr. Tom Downen


Associate Professor of Accounting
Accountancy / Business Law

Cameron Hall 230-M
University of North Carolina Wilmington
601 South College Road
Wilmington, NC   28403 - 5901
Phone: 910.962.4104
Fax: 910.962.3663
Email: downent [ downent AT uncw DOT edu ]
Web Page:

MW 9:00 AM 10:30
MSA 500 001TR 11:30 1:10 CH133
ACG 302 001TR 2:00 PM 3:15 CH101

Professor Downen received his BBA in accounting from Eastern New Mexico University, his MBA from the University of New Mexico, and his PhD in accounting from Texas Tech University. Before returning to graduate school, he worked in the accounting profession for 11 years, most recently as the director of accounting for a large state medical school and healthcare organization. Dr. Downen teaches mostly financial accounting, at a variety of levels. His research focuses primarily on judgment and decision-making effects of variations in financial reporting. He and his wife have a blended group of children (including twin girls who graduated from UNCW in 2018!), and enjoy living on the coast. In his spare time, Professor Downen enjoys spending time with his family, traveling, and playing lots of basketball and golf (and other sporting activities).

  • PhD, Accounting, Texas Tech University, 2009
  • MBA, Executive, University of New Mexico, 1999
  • BBA, Accounting, Eastern New Mexico University, 1994

Recent Publications
Accounting Profession Mentoring in the #MeToo Era , Accounting Horizons , 2023; ; (T. Downen, E. Etgen, L. Lee)

Linking Skeptical Judgment with Skeptical Action: Consideration of Client Identification and Professional Commitment , Journal of Corporate Accounting and Finance , 2022; ; (T. Downen, M. Ortegren, S. Kim)

GlaxoSmithKline plc: Identifying and Analyzing IFRS vs. U.S. GAAP Differences , Journal of Business Cases and Applications , 2022; ; (T. Downen, K. Brackney)

Golf, Networking, and Accounting Education: A Gendered Approach , Journal of Accounting Education , 2020; ; (T. Downen, L. Lee, A. Evans)

Accounting for Uncertainty in Cost-Volume-Profit Analysis , Management Accounting Quarterly , 2020; ; (T. Downen)

Angel Investor Value Judgments and the Effects of Accounting Disclosures , Advances in Accounting Behavioral Research , 2020; ; (T. Downen, B. Cataldi)

Arctic Automotive Co. Case: EVs, EV Batteries and IFRS , Accounting Instructors' Report , 2019; ; (T. Downen, K. Brackney)

Teaching Excel Shortcuts: A Visualization and Game-Based Approach , Journal of Accounting Education , 2019; ; (T. Downen, L. Lee, E. Shifflett)

Detrimental Effects of Reporting the Uncertainty in Managerial Accounting Data , Journal of Theoretical Accounting Research , 2019; ; (T. Downen)

The Effects on Anchoring of Increasing Quantities of Disconfirming Evidence , International Journal of Management & Decision Making , 2019; ; (T. Downen, Z. Furner, B. Cataldi)

Areas of Interest
  • Financial Accounting
  • Managerial Accounting

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