Daniel Cohen

Ashbel Smith Professor
Professor - Management
Tags: Accounting

Professional Preparation

Ph.D. - Accounting
Northwestern University - 2004
M.B.A. - Finance
The Hebrew University - 1999
B.A. - Economics and Statistics
The Hebrew University - 1997

Publications

Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking. (With A. Dey and T. Lys). Forthcoming, Contemporary Accounting Research. forthcoming - Publication
Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws (With C. Armstrong and K. Balakrishnan), Journal of Accounting and Economics 53 (1-2): February- April 2012: 185-204. 2012 - Publication
Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool? (With M. Darrough, R. Huang, and T. Zach), The Accounting Review 86 (2), March 2011: 569-604. 2011 - Publication
“Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?” (With M. Darrough, R. Huang, and T. Zach), Forthcoming, The Accounting Review. 2011 - Publication
“Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings.” (With P. Zarowin), Journal of Accounting and Economics 50 (1), May 2010: 2 - 19. (Lead Article). 2010 - Publication
“The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data.” (With R. Mashruwala and T. Zach), Review of Accounting Studies 15 (4), December 2010. 2010 - Publication
“The Financial Reporting Environment: Review of the Recent Literature,” (With A. Beyer, T. Lys, and B. Walther), Forthcoming, Journal of Accounting and Economics. 2010 - Publication
“Venture Capital Financing and the Informativeness of Earnings.” (With N. Langberg), Asia-Pacific Journal of Accounting and Economics 16(2), August 2009: 171-190. 2009 - Publication
“The ‘Numbers Game’ in the Pre- and Post-Sarbanes Oxley Eras.” (With E. Bartov), Journal of Accounting, Auditing, and Finance 24(4), Fall 2009: 505-534. 2009 - Publication
“Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods.” (With A. Dey and T. Lys), The Accounting Review, May 2008, 82(3): 757-787. 2008 - Publication

Appointments

Professor of Accounting
University of Texas at Dallas [2013–Present]
Associate Professor of Accounting (with tenure)
University of Texas at Dallas [2010–2013]
Visiting Assistant Professor of Accounting
University of Pennsylvania [2009–2010]
Assistant Professor of Accounting
New York University [2005–2010]
Assistant Professor of Accounting
University of Southern California [2004–2005]

Additional Information

INVITED PRESENTATIONS (Refereed Conferences)
  • FEA Conference, Rutgers University (November 2009)
  • AAA Annual Meeting, New York (August 2009)
  • Asia Pacific Journal of Accounting and Economics Conference, Hawaii (December 2008)
  • FARS Meeting, Phoenix, Arizona (January 2008)
  • AAA Annual Meeting, Orange County, CA (August 2008), two papers
  • Asia Pacific Journal of Accounting and Economics Conference, Taiwan (December 2007)
  • FEA Conference, New York University (October 2007)
  • AAA Annual Meeting, Chicago (August 2007)
  • AAA Annual Meeting, Washington D.C. (August 2006)
  • FARS Meeting, Atlanta, GA (January 2006)
  • AAA Annual Meeting, San Francisco, CA (August 2005)
  • AAA Annual Meeting, Orlando Florida (August 2004), three papers.
  • London Business School Accounting Symposium (July 2004, July 2003)
PROFESSIONAL SERVICE

Editorial Boards:

  • Journal of Accounting and Economics (Associate Editor, since 2009)
  • Contemporary Accounting Research (since January 2010)
  • Ad-hoc reviewer: American Economic Review, Contemporary Accounting Research, Journal of
  • Accounting, Auditing and Finance, Journal of Accounting and Economics, Journal of Accounting Research, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, Journal of Financial Management, Review of Accounting Studies, Review of Financial Studies, The Accounting Review

Conferences Related Service:

  • 2009 AAA Annual Meeting FARS Review Committee member and discussant (three papers)
  • 2005-2008 AAA Annual Meetings (reviewer)
  • 2005-2010 AAA Financial Reporting and Accounting Section Mid-year Meetings (reviewer)
  • Discussant, 2008 London Business School Accounting Symposium, June 2008
  • Discussant, 2008 FARS Meeting, January 2008 (two papers)
  • Discussant 17th Annual Conference on Financial Economics and Accounting, November 2006
  • Discussant, AAA Annual Meeting, Washington, DC, August 2006 (four papers)
  • Discussant, AAA Annual Meeting, San Francisco, August 2005 (three papers)
  • Discussant, 16th Annual Conference on Financial Economics and Accounting, November 2005
FELLOWSHIPS AND AWARDS
  • 2012 Outstanding Reviewer Award, Contemporary Accounting Research
  • AAA/Deloitte Foundation Trueblood Seminar for Professors, 2006.
  • AAA New Faculty Consortium Fellow, 2005
  • Zell Center for Risk Research Award, 2003-2004.
  • FASB Doctoral Program Fellow, 2002.
  • Big Ten Doctoral Fellow, 2002.
  • Betty Simons Award, The Hebrew University of Jerusalem, 2000-2001.
  • American Accounting Association Doctoral Consortium Fellow, Lake Tahoe 2001.
  • Kellogg School of Management, Northwestern University Fellow, 1999-2003.
  • The Maurice Falk Institute for Economic Research in Israel Award for Outstanding Students Papers, 1997.

News Articles

Prof's Work Has Special Relevance in Market Debate
Widely Cited Paper Examines Financial Records Before and After Sarbanes-Oxley Few topics of economic research could be timelier than studying the effects of regulation on capital markets. Dr. Daniel Cohen brought research expertise in the subject with him last fall when he joined the School of Management faculty as an associate professor in accounting. Read more...