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Daniel Collins
Professor and Department Executive Officer
Henry B. Tippie Research Chair in Accounting
Contact
319-335-1048
Office
W252 Pappajohn Business Building (PBB)
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 

The effects of firm growth and model specification choices
on tests of earnings management in quarterly settings. Daniel W. Collins, Raunaq Pungaliya, Anand M. Vijh, The Accounting Review (forthcoming)

Cash Flow Asymmetry: Causes and Implications for Conditional Conservatism Research. Daniel W. Collins, Paul Hribar, Xiaoli Tian, Journal of Accounting & Economics, 2014, vol 58, 173-200

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, 2012, vol 53, 330-352

The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating. John McInnis, Daniel W. Collins, Journal of Accounting & Economics, 2011, vol 51, 219-239

Corporate Governance and the Backdating of Executive Stock Options. Daniel W. Collins, Guojin Gong, Haidan Li, Contemporary Accounting Research, 2009, vol 26, 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, 2009, vol 47, 1-44

What Drives the Increased Informativeness of Earnings Announcements over Time?. Daniel W. Collins, Oliver Li, Hong Xie, Review of Accounting Studies, 2009, vol 14, 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, 2008, vol 83, 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, 2007, vol 44, 166-192

Errors in Estimating Accruals: Implications for Empirical Research. Paul Hribar, Daniel W. CollinsErrors in Estimating Accruals: Implications for Empirical Research. Paul Hribar, Daniel W. Collins, Journal of Accounting Research, 2002, 2002, vol 40, 105-134

Earnings-based and Accrual-based Anomalies: One Effect or Two?. Paul Hribar, Daniel W. Collins, Journal of Accounting and Economics, 2000, vol 29, 101-123

Working papers 

Cash Flow Management, Financial Reporting Quality, and Auditor Responses. Daniel W. Collins, Hong Xie, Kai Zhu

Economic Determinants of Firms’ Decision to Voluntarily Disaggregate Revenue Growth Information into Organic and M&A Components. Daniel W. Collins, Jaewoo Kim, Heejin Ohn

Financial Statement Comparability
and Corporate Innovative Efficiency. Justin Chircop, Daniel W. Collins, Lars Helge Hass

Predictive Ability and Market Pricing of Fair Value Earnings Components. Daniel W. Collins, Igor Goncharov, Wei Chen

The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accruals Components with Respect to Future Cash Flows. Daniel W. Collins, Wei Chen, Sam Melessa

The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accruals Components with Respect to Future Cash Flows. Daniel W. Collins, Wei Chen, Samuel J. Melessa

Financial Statement Comparability and the Efficiency of Acquisition Decisions. Ciao-Wei Chen, Daniel W. Collins, Todd Kravet, Richard Mergenthaler

Illusion of Growth: Merger-Related Transitory Growth and Its Implications for Growth and Accrual Mispricing. Daniel W. Collins, Jaewoo Kim

The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition. Daniel W. Collins, Vedran Capkun

Does Adoption of IAS/IFRS Deter Earnings Management?. Vedran Capkun, Daniel W. Collins, Thomas Jeanjean

A Competing Explanation for Sources of Bias in Earnings-Based Measures of Conditional Conservatism. Daniel W. Collins, Paul Hribar, Xiaoli Tian

The Confounding Effects of Operating Cash Flow Asymmetric Timeliness on the Earnings-Based Measure of Conditional Conservatism. Daniel W. Collins, Paul Hribar, Xiaoli Tian

The Effect of the Sarbanes-Oxley Act on the Timing Manipulation of CEO Stock Option Awards. Daniel W. Collins, Haidan Li, Guojin GongThe Effect of the Sarbanes-Oxley Act on the Timing Manipulation of CEO Stock Option Awards. Daniel W. Collins, Haidan Li, Guojin Gong, 45

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

Work in progress 

Managerial Incentives for Earnings Management and Distributional Discontinuities. Daniel W. Collins, R. Christopher Small, Justin Wood

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 

The Persistence and Pricing of Merger-Related Transitory Growth and Its Implications for Growth Anomalies and Asset Pricing Models. Research workshop at Iowa State University, Ames, IA, November 2015

Research Design Issues in Capital Markets Research. SPAR Doctoral Consortium, Munich, Germany, July 2015

Design Issues in Empirical Capital Markets Research. XI International Accounting Research Conference, Madrid, Spain, July 2015

Financial Statement Comparability and the Efficiency of Acquisition Decisions. University Lancaster Workshop, Lancaster, England, October 2014

Financial Statement Comparability and the Efficiency of Acquisition Decisions. HEC University Accounting Research Workshop, Paris, France, July 2014

Various research paper presentations. Univeristy of Minnesota Invited Scholar Presentations, University of Minnesota, June 2014

Financial Statement Comparability and the Efficiency of Acquistion Decisions. University of Rochester--Simon School Research Workshop, 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, Singapore, November 2013

Financial Statement Comparability and the Efficiency of Acquisition Decisions. University of Illinois-Chicago Accounting Research Conference, Chicago, IL, October 2013

Financial Statement Comparability and the Efficiency of Acquisition Decisions. Minnesota Spring Accounting Research Conference, Minneapolis, Minnesota, April 2013

Illusion of Growth: Merger-Related Growth and Its Implications for Growth and Accrual Mispricing. Penn State Spring Research Conference, 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, CA, August 2012

The confounding effects of operating cash flow asymmetric timeliness on the earnings-based measure of conditional conservatism., Sydney, Australia, August 2012

The effects of firm growth and research design choices on tests of earnings management in quarterly settings., Vallendar, Germany, July 2012

The effects of firm growth and research design choices on tests of earnings management. Research Workshop, Durham, NC, November 2011

The effects of firm growth and research design choices on tests of earnings management. Research Workshop, Chicago, IL, November 2011

The effects of firm growth and research design choices on tests of earnings management. Research Workshop, 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