Dr. Timothy Shields

Dr. Timothy Shields

Associate Professor
The George L. Argyros College of Business and Economics
Economic Science Institute
Expertise: Accounting; Strategic Communication; Trust & Trustworthiness; Information Economics; Ambiguity; Strategic Coordination;
Office Location: Beckman Hall 303K
Phone: (714) 289-2092
Scholarly Works:
Digital Commons
University of Nevada, Reno, Bachelor of Arts
University of Minnesota - Twin Cities, Master of Business Admin.
University of Minnesota - Twin Cities, Ph.D.


I am a tenured Associate Professor at the Argyros School of Business and Economics and a research associate with the Economic Science Institute. I received my Ph.D. in Accounting from the University of Minnesota in 2008 where John Dickhaut was my advisor. Prior to graduate school, I was a controller at a private multi-state firm and senior auditor for a public accounting firm.

My research examines the effect of institutional features, namely accounting systems, have upon strategic behavior within group settings. The research methodology employed is exclusively experimental, and predictions of behavior are based upon economics-based analytical theory and psychology theory.  I have published several articles in peer-reviewed journals including Management Science, Accounting Horizons and the Journal of Economic Behavior & Organization.  I have also been awarded several competitive grants including the American Accounting Association Steve Berlin/CITGO Award and Certified General Accountants/Canadian Academic Accounting Association Research Grant.  My research has been presented at numerous major conferences in accounting, economics, and evolutionary psychology.

Recent Creative, Scholarly Work and Publications

Jivas Chakravarthy, Timothy W. Shields; The Conservatism Principle and Asymmetric Preferences over Reporting Errors. Behavioral Research in Accounting 2023; https://doi.org/10.2308/BRIA-2023-003
Schniter E, Shields TW. Better-than-chance prediction of cooperative behaviour from first and second impressions. Evolutionary Human Sciences. 2024;6:e2. doi:10.1017/ehs.2023.30
Schneider, M., and Shields, T.W. (2022) ``Motives for Cooperation in the One-Shot Prisoner's Dilemma", Journal of Behavioral Finance, 23(4): 438-456
Lunawat, R., Shields, T.W., and Waymire, G. (2021) “Financial Reporting and Moral Sentiments”, Journal of Accounting & Economics, 71(1).
Gómez-Miñambres, J., Schniter, E., and Shields, T.W. (2021) “Investment Choice Architecture in Trust Games: When ‘All-in’ Is Not Enough”, Economic Inquiry, 59(1): 300-314
Schniter, E., Shields, T.W., and Sznycer, D. (2020) “Trust in Humans and Robots: Economically Similar but Emotionally Different.”, Journal of Economic Psychology, 78
Schniter, E., and Shields, T.W. (2020) “Gender, Stereotypes, and Trust in Communication” with Eric Schniter, Human Nature, 31(3)
Rietz, T., Schniter, E., Sheremeta, R. M., & Shields, T. W. (2018). Trust, Reciprocity and Rules. Economic Inquiry, 56(3).
Sheremeta, R. M., & Shields, T. W. (2017). Deception and reception: The behavior of information providers and users. Journal of Economic Behavior & Organization, 137, 445–456.
Kimbrough, E., Rubin, J., Sheremeta, R. and Shields, T.W. (2015) “Coordination and Commitment, by Chance”, Journal of Economic Behavior & Organization, 112: 33-45.
Pfeiffer, G., & Shields, T. W. (2015). Performance-Based Compensation and Firm Value – Experimental Evidence. Accounting Horizons, 29(4), 777–798.
Schniter, E., Sheremeta, R. M., & Shields, T. W. (2015). Conflicted Emotions Following Trust-based Interaction. Journal of Economic Psychology, 51, 48–65.
Kimbrough, E., Sheremeta, R, and Shields, T.W (2014) “Parity Promotes Peace: Resolving Conflicts through a Random Device”, Journal of Economic Behavior & Organization, 99: 96-108.
Schniter, E. and Shields, T.W. (2014) “Ageism, Honesty and Trust”, Journal of Behavioral and Experimental Economics, 51: 19-29
Schniter, E., and Shields, T.W., “Recalibrational Emotions and the Regulation of Trust-Based Behaviors” In Psychology of Trust: New Research, David Gefen Ed., Nova Publishers, in press.
Roman M. Sheremeta, Timothy W. Shields, Do liars believe? Beliefs and other-regarding preferences in sender–receiver games, Journal of Economic Behavior & Organization, Volume 94, October 2013, Pages 268–277.
Thomas A. Rietz, Roman M. Sheremeta, Timothy W. Shields, Vernon L. Smith, Transparency, efficiency and the distribution of economic welfare in pass-through investment trust games, Journal of Economic Behavior & Organization, Volume 94, October 2013, Pages 257–267.
Dickhaut, J., Shields, T.W., and Stecher, J., (2001) Generating Ambiguity in the Laboratory, Management Science, Vol. 57(4): 705–712