David S. Jenkins, Ph.D., CPA  

219 Purnell Hall                                                                                                         Tel:  (302) 831-6823

Lerner College of Business & Economics                                                                 Fax:  (302) 831-4676

University of Delaware                                                                                              E-mail: jenkinsd@lerner.udel.edu

Newark, DE    19716                                                                                                  Web: www.buec.udel.edu/jenkinsd/

                                                   

Education

  • Ph.D., Accounting, University of Maryland at College Park, 2002
  • M.S., Accounting, University of Delaware, 1998
  • B.S., Accounting, University of Delaware, 1996

 

Employment

  • University of Delaware

Assistant Professor of Accounting, 2002 – present

  • Goldey-Beacom College

Instructor, Spring/Summer 2002

  • University of Maryland

Instructor, Summer 2000

  • Horty & Horty CPAs, Wilmington, DE

CPA/Consultant, 2000 - 2002

 

Professional Designations and Affiliations

  • Certified Public Accountant (Maryland), 1998
  • American Institute of Certified Public Accountants
  • American Accounting Association

 

Honors, Awards and Activities

  • PwC University for Faculty, July 2004
  • Deloitte and Touché Trueblood Seminar for Professors, March 2003
  • AAA New Faculty Consortium,  February 2003
  • AAA/Deloitte & Touche Doctoral Consortium Fellow, June 1999
  • Federation of Schools of Accountancy Student Achievement Award, May 1998

 

Teaching Experience

University of Delaware

  • ACCT 417 (Auditing)

 

Goldey-Beacom College

  • ECO 202 (Microeconomics)

 

University of Maryland

  • BMGT 311 (Intermediate Accounting II)
  • BMGT 323 (Taxation of Individuals)

 

KPMG, LLP

  • External Instructor – Experienced In-Charge University, June-August 2005

 

Publications and Research Activities

 

Journal Articles

  • The Impact of Arbitrage Costs on Intemporal Changes in the Earnings Response Coefficient (with Uma Velury), 2008, Forthcoming in Advances in Quantitative Analysis of Accounting and Finance.

 

  • Does Auditor Tenure Impact the Reporting of Conservative Earnings? (with Uma Velury), 2008, Forthcoming in Journal of Accounting and Public Policy.

 

  • The Effect of Institutional Ownership on the Reporting of Conservative Earnings, (with Uma Velury), 2007, Corporate Ownership and Control 4(4).

 

  • Earnings Conservatism and Audit Quality:  An Examination of the Late 1990s, (with Gregory Kane and Uma Velury), 2007, Journal of Forensic Accounting, Vol. VIII, 287-302.

 

  • Institutional Ownership and the Quality of Earnings, (with Uma Velury), 2006, Journal of Business Research 59(9), 1043-1051.

 

  • A Contextual Analysis of Income and Asset-based Approaches to Private Equity Valuation, (with Gregory Kane), 2006, Accounting Horizons 20(1), 19-35.

 

  • Earnings Quality Decline and the Effect of Industry Specialist Auditors: An Analysis of the Late 1990s, (with Gregory Kane and Uma Velury), 2006, Journal of Accounting and Public Policy 25(1), 71-90.

 

  • The Benefits of Hybrid Valuation Models, 2006, CPA Journal (January), 48-50.

 

  • The Effect of Arbitrage Costs on the Value Relevance of Earnings, (with Uma Velury), 2005, Journal of Theoretical Accounting Research 1(1), 38-50.

 

  • The Impact of the Corporate Life Cycle on the Value Relevance of Disaggregated Earnings Components, (with Gregory Kane and Uma Velury), 2004, Review of Accounting and Finance 3(4), 5-20.

 

  • The Transitory Nature of Negative Earnings and the Implications for Earnings Prediction and Stock Valuation, 2003.  Review of Quantitative Finance and Accounting 21(4), 379-404.

 

 

Book Chapters

  • The Beginning of the Era of Professional Management, in Our Past, Our Future - 100 Years of CPAs in Maryland, 1901 - 2001, Stephen Loeb, editor (MACPA: 2002).

 

Conference Presentations

  • A Change in the Mainstream Accounting Research Program: A Content Analysis of The Accounting Review, 1953-1972, (with Dale Buckmaster and Scott Jones), presented at the annual meeting of the American Academy of Accounting and Finance, New Orleans, LA, December 11, 2003.

 

·       An Empirical Analysis of the Excess Earnings Method of Private Equity Valuation, (with Gregory Kane), presented at the academic track of the NACVA (National Association of Certified Valuation Analysts) 12th Annual Consultants’ Conference, Philadelphia, PA, June 3, 2005.

 

·       Investment versus Speculation in Reported Earnings: Graham and Dodd Revisited (with Gregory Kane and Uma Velury), presented at the European Accounting Association Annual Congress, Dublin, Ireland, March 22, 2006.

 

·       Does Auditor Tenure Impact the Reporting of Conservative Earnings? (with Uma Velury), accepted for the Research Forum of the Public Interest Section at the American Accounting Association Annual Meeting, Washington, DC, August 6-9, 2006.

 

Working Papers

 

  • Auditor Tenure and the Pricing of Discretionary Accruals, with Uma Velury, 2006.

 

·       Investment versus Speculation in Reported Earnings: Graham and Dodd Revisited, with Gregory Kane and Uma Velury, 2006.

 

  • A Change in the Mainstream Accounting Research Program:  A Content Analysis of the Accounting Review, 1953-1972, with Dale Buckmaster and Scott Jones, 2003.

 

PhD Dissertation

Profitability, Firm Survival and the Value Relevance of Negative Earnings, 2002, University of Maryland.

 

 

Journal Reviews

  • Ad-hoc reviewer for Journal of Accounting and Public Policy

 

  • Ad-hoc reviewer for Review of Quantitative Finance and Accounting

 

  • Ad-hoc reviewer for Corporate Governance: An International Review

 

  • Ad-hoc reviewer for Research Grants Council (RCG) of Hong Kong

 

  • Reviewer for the American Accounting Association’s Public Interest Section of the Annual Meeting

 

  • Reviewer of book proposal for Elsevier, Inc.

 

 

Research Grants

  • Department of Accounting and MIS Summer Research Grant, 2003-2005

 

  • University of Delaware General University Research Program (GUR) Grant, 2006

 

 

 

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