Profiles people listing in a scrolling container.
  1. Home
  2. People

Daniel W. Collins

Emeritus Professor in Accounting

Current Positions

  • Emeritus Professor, Accounting

Education

  • PhD in Business Administration, University of Iowa
  • BBA in Accounting, University of Iowa

Research Interests

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

Selected Awards & Honors

  • Faculty Career Achievement Research Award - Tippie College of Business, 2022
  • Lifetime Achievement Award - American Accounting Association, FARS, 2019
  • Distinguished PhD Mentoring Award - American Accounting Association, FARS, 2016
  • Outstanding Educator Award - American Accounting Association, 2001
  • Financial Accounting & Reporting Doctoral Consortium Presenter - American Accounting Association, FARS, 2008
  • Distinguished Faculty - Canadian Doctoral Consortium, 2007
  • Doctoral Consortium Distinguished Faculty Presenter - American Accounting Association, 2007

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 In . (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 and Economics. 58 (2) pp. 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 and Economics. 53 pp. 330-352.
  • McInnis, J. & Collins, D. W. (2011). The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating. Journal of Accounting and Economics. 51 pp. 219-239.
  • Collins, D. W., Gong, G., & Li, H. (2009). Corporate Governance and the Backdating of Executive Stock Options. Contemporary Accounting Research. 26 (2) pp. 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) pp. 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) pp. 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) pp. 217-250.

Selected Presentations

  • "The Persistence and Pricing of Asset Growth: the role of M&A Activity," Guest/Invited Speaker at University of Wisconsin-Madison, Madison, Wisconsin, November 2019.
  • "The Persistence and Pricing of Merger-Related Transitory Growth and Its Implications for Growth Anomalies and Asset Pricing Models," Guest/Invited Speaker at Iowa State University, Ames, Iowa, November 2015.
  • "Research Design Issues in Capital Markets Research," Guest/Invited Speaker at SPAR Doctoral Consortium, Munich, Germany, July 2015.
  • "Design Issues in Empirical Capital Markets Research," Guest/Invited Speaker at XI International Accounting Research Conference, Madrid, Spain, July 2015.
  • "Financial Statement Comparability and the Efficiency of Acquisition Decisions," Guest/Invited Speaker at University Lancaster Workshop, Lancaster, United Kingdom, October 2014.
  • "Financial Statement Comparability and the Efficiency of Acquisition Decisions," Guest/Invited Speaker at HEC-Paris, Paris, France, July 2014.
  • "Financial Statement Comparability and the Efficiency of Acquistion Decisions," Guest/Invited Speaker at University of Rochester, Rochester, Minnesota, April 2014.
  • "The Persistence and Pricing of Merger Related Transition Growth and its Implications for Growth Anomalies and Asset Pricing Models," Guest/Invited Speaker at Oklahoma State Accounting Research Conference, Stillwater, Oklahoma, April 2017.
  • "The Persistence and Pricing of Merger Related Transition Growth and its Implications for Growth Anomalies and Asset Pricing Models," Guest/Invited Speaker at Texas A&M University-College Station, College Station, Texas, March 2017.
  • "The Persistence and Pricing of Merger Related Transition Growth and its Implications for Growth Anomalies and Asset Pricing Models," Guest/Invited Speaker at University of Texas-Austin, Austin, Texas, November 2016.

Employment History

  • Henry B. Tippie Research Chair in Accounting, Accounting, University of Iowa, 1989 - 2022