Dr. Fellingham's research has used formal theory to examine accounting in a variety of economic contexts. He is particularly interested in the role of accounting in enduring economic relationships. He has also examined the interaction of taxation with productive efficiency, as well as the effects of auditors' decisions on the distributional characteristics of the population being audited.
His current research interests include accounting structure information, and number theory in accounting. Dr. Fellingham has written several accounting articles in a variety of academic journals, including The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Journal of Economic Theory, Journal of Finance, Management Science, National Tax Journal, and Rand Journal of Economics. He has served on the editorial boards of Contemporary Accounting Research, Accounting Horizons, and The Accounting Review. Dr. Fellingham has held endowed positions at the Pennsylvania State University, The University of Illinois, and the University of Iowa. He has also been on the faculty of the University of Texas and has held visiting faculty positions at Yale, UCLA, and Stanford. He served as Chairman of the Program Committee for the 2002 American Accounting Association Annual Convention.