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 $1.4 million student-led Blue Hen Investment Fund, 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.

Lerner College faculty - like Anu Sivaraman, who is among Social Media Marketing Magazine’s “Top 100 Marketing Professors on Twitter” and’s “Top 50 Marketing Professors on Twitter” - are thought leaders who command attention from influential business audiences, economists and policy makers.

All Lerner College departments offer experience-driven learning and emphasize evidence-based analytics methods to enrich the student experience. Here, finance students visit New York City’s financial districts for a first-hand look at markets trading and to meet with UD alumni.

Charles W. Horn, AS75, and wife Patricia, recently made a $3 million commitment to enhance and expand entrepreneurial studies.

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