David Jenkins

Title Associate Professor of Accounting
Email jenkinsd@nospam66a0c623a1e51.udel.edu
Office 256 Purnell Hall


  • Ph.D. in accounting, University of Maryland at College Park
  • M.S. in accounting, University of Delaware
  • B.S. in accounting, University of Delaware

Select Publications

  • “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.

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