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Daniel W. Collins

Professor and Director, PhD Program in Accounting
 Henry B. Tippie Research Chair in Accounting
Accounting
W262B  John Pappajohn Bus Bldg
The University of Iowa, Iowa City, IA 52242-1994		 Ph: 319-335-0912
Fax: 319-335-1956
E-mail: daniel-collins@uiowa.edu

Academic History

  • PhD in Accounting, The University of Iowa, 1973
  • BBA in Accounting, The University of Iowa, 1968

Expertise

  • Corporate Governance and its effects on debt and equity cost of capital
  • Empirical assessments of earnings quality
  • Financial accounting
  • Role of earnings and other accounting numbers in struggles for corporate control

Awards

  • American Accounting Association Outstanding Educator Award, 2001

Selected Publications

  • Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows, Brad Badertscher, Daniel W. Collins, Thomas Lys, Journal of Accounting & Economics, vol 53, 2012, 330-352
  • The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating, John McInnis, Daniel W. Collins, Journal of Accounting & Economics, vol 51, 2011, 219-239
  • Corporate Governance and the Backdating of Executive Stock Options, Daniel W. Collins, Guojin Gong, Haidan Li, Contemporary Accounting Research/ Canadian Academic Accounting Association, 2009
  • The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity, Holly Ashbaugh-Skaife, Daniel W. Collins, William Kinney, Ryan LaFond, Journal of Accounting Research, vol 47, 2009, 1-44
  • What Drives the Increased Informativeness of Earnings Announcements over Time?, Daniel W. Collins, Oliver Li, Hong Xie, Review of Accounting Studies/Springer Publishing, vol 14, 2009, 1-30
  • The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality, Hollis Ashbaugh-Skaife, Daniel W. Collins, William Kinney, Ryan LaFond, The Accounting Review/American Accounting Association, vol 83, 2008, 217-250
  • The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits, Hollis Ashbaugh-Skaife, Daniel W. Collins, William Kinney, Journal of Accounting & Economics/elsevier , vol 44, 2007, 166-192
  • Errors in Estimating Accruals: Implications for Empirical Research, Paul Hribar, Daniel W. Collins, Journal of Accounting Research, vol 40, 2002, 105-134
  • Earnings-based and Accrual-based Anomalies: One Effect or Two?, Paul Hribar, Daniel W. Collins, Journal of Accounting and Economics, vol 29, 2000, 101-123

Working Papers

    Other Work

    • Financial Reporting & Analysis, Lawrence Revsine, Daniel W. Collins, W. Bruce Johnson, Fred Mittelstaedt, 5th Ed., McGraw-Hill, Irwin, 2011

      Prior Positions

      • Visiting Professor, Kellogg School of Management, Northwestern University, January 2005 - June 2005

      Review and Editorial Work

      • Referee, Accounting Horizons
      • Referee, Accounting Review
      • Referee, Contemporary Accounting Research
      • Referee, Journal of Accounting & Economics
      • Referee, Journal of Accounting Research

        Presentations

        • The effects of firm growth and research design choices on tests of earnings management in quarterly settings, Accounting Summer Camp, Stanford Graduate School of Business, Stanford, CA, August 2012
        • The confounding effects of operating cash flow asymmetric timeliness on the earnings-based measure of conditional conservatism, University of Technology, Sydney, Australia, August 2012
        • The effects of firm growth and research design choices on tests of earnings management in quarterly settings, WHU - Otto Beisheim School of Management, Vallendar, Germany, July 2012
        • The effects of firm growth and research design choices on tests of earnings management, Research Workshop, Duke University, Durham, NC, November 2011
        • The effects of firm growth and research design choices on tests of earnings management, Research Workshop, University of Chicago, Chicago, IL, November 2011
        • The effects of firm growth and research design choices on tests of earnings management, Research Workshop, Lehigh University, PA, October 2011

        Committees and Professional Service

        • Dean Search Committee, 2011-2012
        • College Promotion and Tenure Committee, 2010-2011
        • Promotion and Tenure Committee, 2009
        • American Accounting Association Outstanding Educator Award Committee, 2004-2005
        • Committee on Endowed Faculty Positions, 2003-2004