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David B. Farber

Assistant Professor
Accountancy

College of Business

Office:
516 Cornell Hall
University of Missouri
Columbia, MO 65211

Office Hours:
M: 3:00 PM - 4:00 PM, T: 3:00 PM - 4:00 PM

Phone: (573) 882-6867
E-Mail: farberd@missouri.edu

Professor Farber teaches auditing.  His research interests include corporate governance, capital markets, and financial reporting.  Prior to joining the faculty at Mizzou, he was on the faculty at Michigan State University.  He has extensive industry experience, including working at Deloitte as an auditor and consultant.  He has also worked as a controller and has operated his own CPA firm.

Educational Background


B.A. (economics), State University of New York at Stony Brook, 1983; M.B.A., (accounting), City University of New York/Baruch, 1990; M.S., Cornell University, 2002; Ph.D., Cornell University, 2002.


Publications


"Analysts' Incentives and Street Earnings" Journal of Accounting Research, Forthcoming 2008 (with Bok Baik and Kathy Petroni)

"Earnings Restatements, Changes in CEO Compensation, and Firm Performance" The Accounting Review, Forthcoming 2008 (with Qiang Cheng)

Response to the SEC release “Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP” Accounting Horizons, Forthcoming 2008 (with the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association).

"Congressional Intervention in the Standard Setting Process: An Analysis of the Stock Option Reform Act of 2004" Accounting Horizons, Vol. 21, No. 1, March 2007, pp. 1-22 (with Marilyn Johnson and Kathy Petroni).

"Examining the Link Between CEO Pay and Restatements" Corporate Governance Bulletin, Vol. 23, No. 4, 2006, pp. 7-9 (with Qiang Cheng).

"Restoring Trust After Fraud: Does Corporate Governance Matter?" The Accounting Review, Vol. 80, No. 2, April 2005, pp. 539-561.

Adaptation of "Restoring Trust After Fraud: Does Corporate Governance Matter?" Corporate Governance Bulletin, Vol. 23, No. 1, 2005, pp. 6-7.

"Fraud Costs" Investor Relations Quarterly, Vol. 5, 2003, pp. 27-34 (with Marilyn Johnson).