David B Smith

Ray Dein Professor & Deloitte Scholar
Accountancy
Contact Information

CBA 387
P.O. Box 880488
Lincoln, NE 68588-0488
Phone: +1-402-472-2927
Fax: +1-402-472-4100
dsmith19@unl.edu

Education
Ph.D.: University of Illinois Major Field: Accounting
M.B.A.: University of Pennsylvania (Wharton School)
B.A.: Carleton College (Northfield, Minn.) Major Field: Economics
College of Europe (Bruges Belgium)
Research Interests
University of Melbourne Faculty of Economics and Commerce to Teach and Research International Accounting Standards (Spring 2006)
Academic Fellow in the Division of Corporation Finance at the United States Securities and Exchange Commission (2002/2003)
Refereed Publications

“The Effects of Backdating on Earnings Response Coefficients” (with Aaron Crabtree and Xiaoyan Cheng) Advances in Accounting (2009)

“Valuation and Classification of Cash- and Share-Puts”, (with Bill Terando and Wayne Shaw) Review of Quantitative Finance and Accounting (October 2007)

“The Effect of SFAS No. 131 on Transparency of Reported Business Segment Profitability” (with M. Ettredge, S. Kwon and M. Stone), Review of Accounting Studies (March 2006)

“The Impact of SFAS No. 131 Business Segment Data on the Market’s ability to Anticipate Future Earnings” (with M. Ettredge, S. Kwon and P. Zarowin), The Accounting Review (July 2005)

 "Competitive Harm and Companies’ Positions on SFAS No. 131" (with M. Ettredge and S. Kwon) Journal of Accounting, Auditing and Finance (Spring 2002):

"The Effect of the Auditor's SEC Practice Section Letter on Timely Filing of Auditor Change Forms 8-K (with M. Ettredge and M. Stone) Auditing: A Journal of Practice and Theory (Spring 2001)

"The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings" (with M. Ettredge, D. Simon, and M. Stone): The Journal of Accounting Research (Spring 2000)

"Misstated Quarterly Earnings and Financial Analysts' Forecasts" (with P. Shane and M. Ettredge) Decision Sciences (November/December, 1995)

"Why Do Companies Purchase Timely Quarterly Reviews?" (with M. Stone, D. Simon, and M. Ettredge) Journal of Accounting and Economics (September 1994)

 "Bridging the Gap Between Accounting Education and Practice: The SEC Academic Fellow Program (with D. Stout, C. Mulford, M. Stone, and T. Weirich) Accounting Horizons (December 1992)

"An Investigation of SEC Regulation of Auditor Change Disclosures: The Case of Accounting Series Release No.165", Journal of Accounting Research (Fall, 1988)

"Audit Firm Size and the Association between Reported Earnings and Security Returns" (with P. Shane and M. Ettredge) Auditing: A Journal of Practice and Theory Summer, 1988)

"A Comparison of the Financial Characteristics of 12/31 and Non 12/31 Year End COMPUSTAT Companies" (with S. Pourciau) Journal of Accounting and Economics (December, 1988)

"Auditor 'Subject to' Opinions, Disclaimers and Auditor Changes" Auditing: A Journal of Practice and Theory (Fall, 1986)

"An Investigation of the Information Content of Foreign Sensitive Payment Disclosures" (with H. Stettler and B. Beedles), Journal of Accounting and Economics (August, 1984)

"Auditor Credibility and Auditor Changes" (with D. Nichols), Journal of Accounting Research (Autumn, 1983)

"A Framework for Analyzing Nonconvertible Preferred Stock Risk", Journal of Financial Research (Summer, 1983)

"Crime Doesn't Pay (If You're Accused)" (with B. Beedles and J. Strachan), Financial Review (Summer, 1983)

"A Market Test of Investor Reaction to Disagreements" (with D. Nichols), Journal of Accounting and Economics (December 1982).