Dan Collins

Profile image of Dan Collins
Henry B. Tippie Research Chair in Accounting

Contact

Websites

Positions

  • Professor of Accounting

    Tippie College of Business

Education

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

Areas of Interest

  • 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

Selected Awards & Honors

  • FARS Lifetime Achievement Award, Financial Accounting and Reporting Section of the American Accounting Association, 2019
  • FARS Distinguished PhD Mentoring Award, Financial Accounting and Reporting Section of the American Accounting Association, 2016
  • American Accounting Association Outstanding Educator Award, 2001

Selected Publications

  • Collins, D. W. & Capkun, V. (2019). The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition. European Accounting Review.
  • Chen, C., Collins, D. W., Kravet, T. & Mergenthaler, R. (2018). Financial Statement Comparability and the Efficiency of Acquisition Decisions. Contemporary Accounting Research.
  • Revsine, L., Collins, D. W., Johnson, W., Mittelstaedt, F. & Soffer, L. (2018). Financial Reporting & Analysis, 7th edition. (7th), pp. 1117. McGraw-Hill, Irwin.
  • Collins, D. W., Hribar, P. & Tian, X. (2014). Cash Flow Asymmetry: Causes and Implications for Conditional Conservatism Research. Journal of Accounting & Economics 58 (2) 173-200.
  • Badertscher, B., Collins, D. W. & Lys, T. (2012). Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows. Journal of Accounting & Economics 53 330-352.
  • McInnis, J. & Collins, D. W. (2011). The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating. Journal of Accounting & Economics 51 219-239.
  • Collins, D. W., Gong, G. & Li, H. (2009). Corporate Governance and the Backdating of Executive Stock Options. Contemporary Accounting Research 26 (2) 403-445.
  • Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. & LaFond, R. (2009). The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity. Journal of Accounting Research 47 (1) 1-44.
  • Collins, D. W., Li, O. & Xie, H. (2009). What Drives the Increased Informativeness of Earnings Announcements over Time?. Review of Accounting Studies 14 (1) 1-30.
  • Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. & LaFond, R. (2008). The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review 83 (1) 217-250.
    • Expand publications

Selected Presentations

  • Collins, D. W. (2019, November) The Persistence and Pricing of Asset Growth: the role of M&A Activity. Workshop Madison, Wisconsin.
  • Collins, D. W. (2015, November) The Persistence and Pricing of Merger-Related Transitory Growth and Its Implications for Growth Anomalies and Asset Pricing Models. Paper presented at Research workshop at Iowa State University, Ames, Iowa.
  • Collins, D. W. (2015, July) Design Issues in Empirical Capital Markets Research. Oral presented at XI International Accounting Research Conference, Madrid, Spain.
  • Collins, D. W. (2015, July) Research Design Issues in Capital Markets Research. Paper presented at SPAR Doctoral Consortium, Munich, Germany.
  • Collins, D. W. (2014, October) Financial Statement Comparability and the Efficiency of Acquisition Decisions. Paper presented at University Lancaster Workshop, Lancaster, England.
  • Collins, D. W. (2014, July) Financial Statement Comparability and the Efficiency of Acquisition Decisions. Paper presented at HEC University Accounting Research Workshop, Paris, France.
  • Collins, D. W. (2014, June) Various research paper presentations. Paper presented at Univeristy of Minnesota Invited Scholar Presentations, University of Minnesota.
  • Collins, D. W. (2014, April) Financial Statement Comparability and the Efficiency of Acquistion Decisions. Paper presented at University of Rochester--Simon School Research Workshop, University of Rochester.

Editorial & Review Activities

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