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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
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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, vol 26, 2009, 403-445
  • 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, 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, 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, vol 44, 2007, 166-192
  • The Effects of Corporate Governance on Firms' Credit Ratings, Daniel W. Collins, Hollis Ashbaugh, Ryan LaFond, Journal of Accounting & Economics, vol 42, 2006, 203-243
  • Investor Sophistication and the Mispricing of Accruals, Daniel W. Collins, Guojin Gong, Paul Hribar, Review of Accounting Studies, vol 8, 2003, 251-276
  • 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 Market Anomalies: One Effect or Two?, Daniel W. Collins, Paul Hribar, Journal of Accounting & Economics, vol 29, 2000, 101-124
  • 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, 6th edition, Daniel W. Collins, Larry Revsine, W. Bruce Johnson, Fred Mittelstaedt, Leonard Soffer, McGraw-Hill, Irwin, 2013, 1122
      • Financial Reporting & Analysis, Lawrence Revsine, Daniel W. Collins, W. Bruce Johnson, Fred Mittelstaedt, McGraw-Hill, Irwin, 2011

        Current & Prior Positions

        • Professor, Department of Accounting, Henry B. Tippie College of Business, The University of Iowa, August 1981 - Present
        • Visiting Professor, Kellogg School of Management, Northwestern University, January 2005 - June 2005
        • Department Executive Officer, Department of Accounting, Henry B. Tippie College of Business, The University of Iowa, July 1995 - June 2005
        • Visiting IBM Professor of Business, Duke University, September 1988 - August 1989
        • Associate Professor, Department of Accounting, College of Business, The University of Iowa, August 1978 - July 1981
        • Associate Professor, Michigan State University, July 1976 - December 1978
        • Visiting Associate Professor, Department of Accounting, College of Business, The University of Iowa, August 1977 - May 1978
        • Assistant Professor, Michigan State University, January 1973 - June 1976
        • Instructor, Department of Accounting, College of Business, The University of Iowa, September 1969 - December 1972

        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

          • Financial Statement Comparability and the Efficiency of Acquistion Decisions, University of Rochester--Simon School Research Workshop, Simon School of Management, University of Rochester, April 2014
          • A Competing Explanation for Sources of Bias in Earnings-Based Measures of Conditional Conservatism, Distinguished Visiting Scholar--Nanyang Business School--Singapore, Nanyang Business School--Singapore, Singapore, November 2013
          • Financial Statement Comparability and the Efficiency of Acquisition Decisions, University of Illinois-Chicago Accounting Research Conference, University of Illinois-Chicago, Chicago, IL, October 2013
          • Financial Statement Comparability and the Efficiency of Acquisition Decisions, Minnesota Spring Accounting Research Conference, University of Minnesota Accounting Department, Minneapolis, Minnesota, April 2013
          • Illusion of Growth: Merger-Related Growth and Its Implications for Growth and Accrual Mispricing, Penn State Spring Research Conference, Penn State University, University Park, Pennsylvania, April 2013
          • 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, University of Chicago, Chicago, IL, November 2011
          • 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, 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