Accounting Faculty

		David Manry, Ph. D. Associate Professor and Energy Accounting Conference Professor Ph.D., The University of Texas at Austin (1992) Phone: (504) 280-6432 Office: KH 455 Email: dmanry@uno.edu

Background:

Joined UNO faculty in 2001.  Instructor, Certified General Accountants Association (Canada), 1993-1994.  Member, American Accounting Association, Phi Kappa Phi, and Alpha Kappa Psi.  1999 Beta Alpha Psi/University Accounting Association Most Outstanding Professor, 1999, and recipient of the 1996 Spear Safer Teaching Award, Florida International University.  Selected for Who's Who Among America's Teachers in 1998. University of Texas University Fellowship, 1987.  Publications have appeared in The Accounting Review; Review of Quantitative Finance and Accounting; Stanford Journal of Law, Business and Finance; Journal of Business Finance and Accounting; Finance: Organisation et Qualite des Marches Financiers; Journal of Forensic Accounting; Journal of Corporate Finance; Review of Accounting and Finance; Journal of International Accounting; Journal of Accounting, Auditing, and Finance; and the Proceedings of numerous accounting and finance association conferences.  Reviewed or discussed papers, or served as panel chair, at accounting conferences in the U.S. and Canada.  Has presented his research at numerous universities and conferences in Canada, the Bahamas, the U.S., and at the Paris Bourse.  Areas of research interest include corporate governance, security analyst earnings forecasts, the timing of interim financial disclosures, audit risk, earnings management, and materiality.

Research:

Publications:

"Does Increased Audit Partner Tenure Reduce Audit Quality?" (with Ted Mock, University of Southern California, and Jerry Turner, University of Memphis). Forthcoming, Journal of Accounting, Auditing, and Finance.

"The Association of Discretionary Accruals with Pre-Audit Engagement Risk" (with Ted Mock, University of Southern California, and Jerry Turner, University of Memphis). Journal of Accounting, Auditing, and Finance 22, No. 4, 2007, 623-644.

"The Value-Relevance of R&D and Advertising Expenditures: Evidence from Korea" (with Bong-Heui Han, Ajou University), The InternationalJournal of Accounting 39 No. 2, 2004.

“Greenmail Share Repurchases and Alternative Corporate Performance Measures” (with David Stangeland, University of Manitoba), forthcoming in The Review of Accounting and Finance 3, No. 4, 2004.

“The United Shareholders Association Shareholder 1000 and Firm Performance” (with David Stangeland, University of Manitoba), Journal of Corporate Finance 9 (3), June 2003, 353-375.

“The Influence of Interim Auditor Reviews on the Association of Returns with Earnings” (with Sam Tiras, SUNY – Buffalo, and Clark Wheatley, Florida International University), The Accounting Review 78, No.1, January 2003, 251-274.

“Improving the Precision of Analysts' Earnings Forecasts by Adjusting for Predictable Bias” (with Bong-Heui Han, Ajou University, and Wayne Shaw, Southern Methodist University), Review of Quantitative Finance and Accounting 17, 2001, 81-98.

“Greenmail: A Brief History” (with David Stangeland, University of Manitoba), Stanford Journal of Law, Business and Finance Vol. 6:2, Spring 2001, 217-238.

“What Price Credibility: Is the Release of Quarterly Financial Reports Delayed by Timely Reviews?” (with Clark Wheatley, Florida International University, and Sam Tiras, SUNY - Buffalo), Journal of Forensic Accounting Vol. 2 (1), June 2001, 43-66.

“Greenmail Premia, Board Composition, and Management Shareholdings” (with Kevin Nathan, Oakland University), Journal of Corporate Finance 5 (4), 1999, 369-382; abstract also reprinted in Finance Alert, No. 7.1, March 2000.

“The Implications of Dispersion in Analysts' Earnings Forecasts for Future ROE and Future Returns” (with Bong-Heui Han, Ajou University), Journal of Business Finance and Accounting 27 (1) & (2), January/March 2000, 99-125.

“Un Modele de Prevision du Biais de Prevision des Analystes Financiers,” Chapitre 8, in Troisieme Partie, Les Marches et L'information, Finance: Organisation et Qualite des Marches Financiers, edited by Bruno Biais, Didier Davydoff, and Bertrand Jacquillat, Presses Universitaires de France, 1997

Conference:

"The Association Between Ex Ante Engagement Risk, Audit Partner Experience, and Discretionary Accruals” (with Theodore J. Mock, University of Southern California, and Jerry L. Turner, University of Memphis); abstract in Collected Papers of the 2003 International Symposium on Audit Research (ISAR), Pasadena, May, 2003.

"The Association Between Ex Post Estimates of Earnings Management
and Ex Ante Proxies for Auditor Client Risk” (with Theodore J. Mock, University of Southern California, and Jerry L. Turner, University of Memphis); abstract in Collected Papers and Abstracts of the 2003 Western AAA Annual Meeting, Western AAA Conference, Breckenridge, April 24-26, 2003.

“The Value-Relevance of R&D and Advertising Expenditures: Evidence from Korea” (with Bong-Heui Han, Ajou University); abstract in 2002 Program and Proceedings, American Accounting Association Annual Meeting, San Antonio, August 14-17, 2002.

“Greenmail: A Brief History” (with David Stangeland, University of Manitoba); abstract in Collected Papers and Abstracts of the 2001 Southwest AAA Annual Meeting, Southwest AAA Conference, New Orleans, February 27-March 3, 2001.

“Greenmail Premia, Board Composition, and Management Shareholdings” (with Kevin Nathan, Oakland University), from Journal of Corporate Finance 5 (4), 1999, 369-382; abstract reprinted in Finance Alert, No. 7.1, March 2000.

“The United Shareholders Association Shareholder 1000 and Firm Performance” (with David Stangeland, University of Manitoba); abstract in Collected Papers and Abstracts of the 1999 Southwest AAA Annual Meeting, Southwest AAA Conference, Houston, March 10-13, 1999.

“Greenmail Share Repurchases and Alternative Corporate Performance Measures” (with David Stangeland, University of Manitoba); abstract included in Collected Papers and Proceedings, 1998 Northeast AAA Conference, April 23-25 1998, Manchester, N.H.

“Does the Market See Through Bias in Analysts' Earnings Forecasts?” (with Bong-Heui Han, Ajou University, and Wayne Shaw, Southern Methodist University); abstract in Collected Papers and Abstracts of the 1997 Southwest AAA Annual Meeting, Southwest AAA Conference, New Orleans, 1997.

“Uncertainty About Future Earnings as a Determinant of Bias in Analysts' Earnings Forecasts,” with Bong-Heui Han and Wayne Shaw; abstract included in Collected Papers and Abstracts, 47th Southeast AAA Annual Meeting, 1995.

Electronic abstracts:

“The Influence of Interim Auditor Reviews on the Association of Returns with Earnings,” with Sam Tiras and Clark Wheatley; abstract in Financial Accounting Abstracts - Accepted Paper Series, Social Science Research Network (SSRN.com), 2002.

“The Influence of Timely Reviews on the Credibility of Quarterly Earnings,” with Sam Tiras and Clark Wheatley; abstract in Financial Accounting Abstracts - Working Paper Series, Vol. 3, No. 22, Social Science Research Network (SSRN.com), August 9, 1999, and in Auditing, Litigation, and Tax - Working Paper Series, Vol. 3, No. 5, Social Science Research Network (SSRN.com), August 27, 1999.

“Uncertainty about Future Earnings as a Determinant of Bias in Analysts' Earnings Forecasts,” with Bong-Heui Han and Wayne Shaw; abstract in Financial Accounting Abstracts - Working Paper Series, Vol. 2, No. 7, Social Science Research Network (SSRN.com), 1996.