Daniel Cohen is the Frances Hampton Currey Chair Professor of Accounting at the Owen Graduate School of Management at Vanderbilt University.

Before joining Vanderbilt University, Professor Cohen was the Arthur Andersen & Co. Chair in Accounting at Texas A&M University (2019-2022) and the Ashbel Smith Professor of Accounting and the Accounting Area Coordinator at the Jindal School of Management, University of Texas at Dallas (2010-2019). Prior to that, Professor Cohen was on the faculty at NYU's Stern School of Business and University of Southern California.

Professor Cohen’s research mainly focuses on the relation between corporate governance mechanisms and financial reporting & disclosure decisions. He has published in top accounting journals, including Journal of Accounting and Economics, The Accounting Review, Review of Accounting Studies, and Contemporary Accounting Research. He currently serves as an Editor for the Contemporary Accounting Research journal. Professor Cohen is one of the awards recipients of the 2022 Distinguished Contributions to the Accounting Literature Award from the American Accounting Association. 

Professor Cohen received his B.A. in Economics and Statistics as well as his M.B.A. from the Hebrew University in Jerusalem, and his Ph.D. in Accounting from the Kellogg School of Management at Northwestern University in 2004.

Publications and accepted papers:

1. “Unemployment Risk and Debt Contract Design,” (With C. Armstrong, N. Yehuda and X. Zhou), The Accounting Review, October 2023, 98 (6): 467-504.

2. “Substitution between Accrual-Based Earnings Management and Real Activities Manipulations – A Commentary and Guidance for Future Research,” (With T. Lys), Journal of Financial Reporting, Fall 2022, 7(2): 75-82.

3. "Major Government Customers and Loan Contract Terms," (With B. Li, N. Li, and Y. Lou). Review of Accounting Studies, 27, March 2022: 275-312.

4. "Measuring Real Activity Management," (With S. Pandit, C. Wasley and T. Zach). Contemporary Accounting Research, 37 (2), Summer 2020: 1172-1198.

5. “Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer.” (With B .Li). The Accounting Review, 95(1), January 2020: 101-131.

6. “Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking.” (With A. Dey and T. Lys). Contemporary Accounting Research 30 (4), Winter 2013: 1296-1332.

7. “Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws,” (With C. Armstrong and K. Balakrishnan), Journal of Accounting and Economics 53 (1-2), February-April 2012: 185-204.

8. “Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?” (With M. Darrough, R. Huang, and T. Zach), The Accounting Review 86 (2), March 2011: 569-604.

9. “The Financial Reporting Environment: Review of the Recent Literature,” (With A. Beyer, T. Lys, and B. Walther), Journal of Accounting and Economics 50 (2-3), December 2010: 296- 343.

10. “The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data.” (With R. Mashruwala and T. Zach), Review of Accounting Studies 15 (4), December 2010: 808-832.

11. “Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings.”  (With P. Zarowin), Journal of Accounting and Economics 50 (1), May 2010: 2 - 19. (Lead Article).

12. “The ‘Numbers Game’ in the Pre- and Post-Sarbanes Oxley Eras.” (With E. Bartov), Journal of Accounting, Auditing, and Finance 24(4), Fall 2009: 505-534.

13. “Venture Capital Financing and the Informativeness of Earnings.” (With N. Langberg), Asia-Pacific Journal of Accounting and Economics 16(2), August 2009: 171-190.

14. “Does Information Risk Really Matter?  An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality”, Asia-Pacific Journal of Accounting and 

Economics 15 (2), August 2008: 69-90.

15. “Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods.” (With A. Dey and T. Lys), The Accounting Review, May 2008, 82(3): 757-787.

16. “Earnings Announcement Premia and the Limits to Arbitrage.” (With A. Dey, T. Lys and S. Sunder), Journal of Accounting and Economics, July 2007, 43: 153-180 (Lead Article).

17. “Another Look at GAAP versus The Street: An Empirical Assessment of Measurement Error Bias.” (With R. Hann and M. Ogneva), Review of Accounting Studies, September 2007, 12: 271-303.

18. "Weighting the Evidence on the Relation between External Corporate Financing Activities, Accruals, and Stock Returns.” (With T. Lys), Journal of Accounting and Economics, October 2006, 42: 87-105.

19.  “A Note on Analysts’ Earnings Forecasts Errors Distribution.” (With T. Lys), Journal of Accounting and Economics, December 2003, 36: 147-164.

20. “Substitution between Diesel and Petrol Engines in Private Automobiles: Effects on the Israeli Economy.” (With E. Sandrow), Israeli Taxation Quarterly, April 1998.