Back to Henry B. Tippie College Directory Homepage

Daniel W. Collins

Daniel W. Collins Accounting

Professor and Department Executive Officer
Henry B. Tippie Research Chair in Accounting
319-335-0912
daniel-collins@uiowa.edu
W252  John Pappajohn Bus Bldg
The University of Iowa, Iowa City, IA 52242-1994

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

        • Department Executive Officer, Department of Accounting, Henry P. Tippie College of Business, The University of Iowa, July 2014 - Present
        • 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