Brett Cantrell

Associate Professor of Accountancy Instruction

Brett Cantrell

Research Interests

  • How bank loan loss reserve estimates convey information about credit risk to financial statement users
  • The role of fair value accounting in the banking industry
  • The impacts of CECL changes on banks' economic and reporting behavior
  • The role of firm and industry life cycle in firm performance
  • How strategic choices differ across firm and industry life cycle


Brett received his Ph.D. in accounting from the University of Texas at Austin. Prior to his doctoral studies, Brett served in the audit practice of KPMG’s Birmingham, AL office.

Brett’s research interests relate to financial accounting issues especially those unique to banks. He also examines the role that firm and industry life cycle play in firm performance. His work has been published in The Accounting Review, the Journal of Banking and Finance, and Management Science. He is a recipient of the Outstanding Researcher of the Year award in the Patterson School.

Brett serves as the Faculty Advisor for the Ole Miss chapter of the National Association of Black Accountants (NABA). In 2016 he was awarded the Thomas F. Frist Student Service Award from the University of Mississippi. He is a certified public accountant in the state of Mississippi. He is a member of the American Accounting Association, NABA, and the Mississippi Society of CPAs.

Brett is an avid sports fan, a deacon in his church, and loves traveling with his wife and four children.


Almand, A. H., Cantrell, B.W. and Dickinson, V. 2023. Accruals and Firm Life Cycle: Improving Regulatory Earnings Management Detection. Advances in Accounting 60 (March 2023): 1-19.

Cantrell, B.W. and Dickinson, V. 2019. Conditional Life Cycle: An Examination of Operating and Performance for Leaders and Laggards. Management Science 66 (1): 433-451.

Cantrell, B.W., 2019. Generic Bank: Accounting for Debt Securities Sales and Impairments. Issues in Accounting Education 34 (4): 15-29.

Cantrell, B.W. and Yust, C.G. 2019. Tainted Portfolios: How Impairment Accounting Rules Restrict Security Sales. Journal of Business, Finance and Accounting 46 (5-6): 608-635.

Cantrell, B.W. and Yust, C.G. 2018. The Relation between Religiosity and Private Bank Outcomes. Journal of Banking & Finance 91 (June 2018): 86-105.

Cantrell, B.W., Coluccia, D., Fontana, S., and Solimene, S. 2018. Does Intellectual Capital Affect the Volatility of Returns? An Empirical Investigation on Italian Listed Companies. American Journal of Applied Sciences 14 (12): 1209-1219.

Cantrell, B.W., McInnis, J.M., and Yust, C.G. 2014. Predicting Credit Losses: Loan Fair Values versus Historical Costs. The Accounting Review 89 (1): 147-176.


B.A. Accounting, The University of Mississippi (2005)

M.A. Accounting, The University of Mississippi (2006)

Ph.D. Accounting, University of Texas at Austin (2013)