David Jenkins

Associate Professor of Accounting

Department: Accounting & MIS
Campus Address: 219 Purnell Hall
Newark, DE 19716
Phone: 302-831-6823


Ph.D., Accounting, University of Maryland at College Park M.S., Accounting, University of Delaware B.S., Accounting, University of Delaware


  • "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.
  • "The Effect of Institutional Ownership on the Informativeness of Discretionary Accruals" (with Uma Velury), 2008,Corporate Ownership and Control 6(1), 286-291.
  • "Does Auditor Tenure Influence the Reporting of Conservative Earnings?" (with Uma Velury), 2008, Journal of Accounting and Public Policy 27(2), 115-132.
  • "The Effect of Institutional Ownership on the Reporting of Conservative Earnings", (with Uma Velury), 2007,Corporate Ownership and Control 4(4), 338-344.
  •  "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 Research59(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.
  • The Beginning of the Era of Professional Management, in Our Past, Our Future - 100 Years of CPAs in Maryland, 1901 - 2001Stephen Loeb, editor (MACPA: 2002).

Awards & Honors

  • Lester W. Chadwick Excellence in Teaching Award, May 2007
  • 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

The Lerner College is home to a state-of-the-art financial trading facility, the $1.5 million student-led Blue Hen Investment Club, a student-managed restaurant and hotel, a high-technology development center of a global bank and a start-up experience for students with new business ideas.

Undergraduate scholarships, made possible through the generosity of alumni and friends, enable us to support promising scholars. Here, Delaware Gov. Jack Markell and his mother, Leni Markell, join recipients of the William Markell Scholarship (center), which benefits students in Accounting and MIS.

The Institute for Financial Services Analytics is a collaboration between the Lerner College, UD's College of Engineering and JPMorgan Chase, and hosts events for academics and the business community designed to address consumer analytics and industry applications.

All Lerner College departments offer discovery learning experiences and emphasize data-based analytics to enrich the student experience. Here, students at Vita Nova, our award-winning restaurant run through HRIM, joined professional chefs and winemakers in hosting a 2014 Mid-Atlantic Wine and Food Festival event.

Lerner College faculty - like Meryl Gardner, whose research on foods and moods was recently published in the Journal of Consumer Psychology - are thought leaders who command attention from influential business audiences, economists and policy makers.

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