Dr. Dereck Barr-Pulliam explores how individuals solve complex problems in accounting and auditing contexts. His work focuses on auditor judgment and decision-making, with particular attention to areas such as fair value measurement, regulatory oversight, and the impact of technological innovation on audit and valuation processes. With signficiant professional auditing experience, Dr. Barr-Pulliam brings practical insight to his academic research, aiming to inform standards-setters, practitioners, and educators through evidence-based studies grounded in real-world challenges. His research has been published in the leading accounting journals and is widely cited.