Larry Davis

Full Professor, Accounting

davi9557@stthomas.edu

(651) 962-5096

2110 Summit Ave
McNeely Hall 362
St. Paul, MN 55105

Ph.D., Accounting, Indiana University
M.B.A., , Indiana University
B.S., , Miami University

See my articles and publications

Larry Davis' teaching interests include financial accounting and auditing at both the graduate and undergraduate levels. He has taught at the University of Notre Dame, the University of Minnesota, Michigan Tech, University of Wisconsin-Oshkosh and Boston college. As a teacher, he is fond of telling his students that accounting is as much the art of judgment as it is the science of measurement and that in the end the only thing an accountant really has to sell is her credibility. He has won or been nominated for teaching awards at Notre Dame, the University of Minnesota and Michigan Tech. As an advisor to the accounting clubs at Michigan Tech and St. Thomas, he has worked with students to provide financial consulting services to various nonprofit organizations.

Davis' current research focuses on the market for assurance services and the relations between individual learner characteristics and performance in e-learning environments. His work has appeared in journals such as The Accounting Review, Contemporary Accounting Research and Experimental Economics. He was formerly on the editorial board of the International Journal of Auditing. He is currently president of the Midwest Region of the American Accounting Association.

Fall 2014 Courses
Fall 2014 Courses
Crs - Sec Title Days Time Location
J-Term 2015 Courses
J-Term 2015 Courses
Crs - Sec Title Days Time Location
Spring 2015 Courses
Spring 2015 Courses
Crs - Sec Title Days Time Location
ACCT 311 - 07 Intermediate Accounting I - - - R - - - 1730 - 2115 MCH 109
Description of course Intermediate Accounting I : CRN: 21885
The theory of accounting is studied as it relates to the external financial reporting requirements of profit-oriented businesses. Major subjects include review of the basic financial statements, valuation of most assets, and revenue recognition. Prerequisite: A minimum grade of C- in ACCT 210

Schedule Details

Location Time Day(s)
ACCT 312 - 01 Intermediate Accounting II - T - R - - - 1525 - 1700 MCH 109
Description of course Intermediate Accounting II : CRN: 21886
A continuation of ACCT 311. A study is made of the remaining balance sheet accounts with special emphasis on the capital structure of corporations. In addition complex accounting matters such as tax allocation, pension applications, lease capitalization and current value accounting concepts are reviewed. Prerequisites: A minimum grade of C- in ACCT 311; FINC 321 (make be taken concurrently); CISC 200 (applies to students under the 2012-14 catalog or later).

Schedule Details

Location Time Day(s)
ACCT 312 - 02 Intermediate Accounting II - T - - - - - 1730 - 2115 MCH 109
Description of course Intermediate Accounting II : CRN: 21887
A continuation of ACCT 311. A study is made of the remaining balance sheet accounts with special emphasis on the capital structure of corporations. In addition complex accounting matters such as tax allocation, pension applications, lease capitalization and current value accounting concepts are reviewed. Prerequisites: A minimum grade of C- in ACCT 311; FINC 321 (make be taken concurrently); CISC 200 (applies to students under the 2012-14 catalog or later).

Schedule Details

Location Time Day(s)
Academic and Professional Positions
  • Professor, University of St. Thomas, Saint Paul / Minneapolis (2013 - present)
  • Associate Professor, University of St. Thomas, St. Paul / Minneapolis (2010 - 2013)
  • Associate Professor, Michigan Technological University, Houghton (1999 - 2010)
  • Associate Professor, University of Wisconsin, Oshkosh (1998 - 1999)
  • Associate Professor, Michigan Technological University, Houghton (1993 - 1998)
  • Visiting Assistant Professor, University of Minnesota, Minneapolis (1992 - 1993)
  • Assistant Professor, University of Notre Dame, Notre Dame (1987 - 1992)
  • Associate Instructor, Indiana University, Bloomington (1980 - 1985)
  • Staff Auditor, Wipfli Ullrich & Co, Wausau (1979 - 1980)

Professional Memberships
  • American Accounting Association
  • American Institute of CPAs

Major Works
  • Buche, M. W., Davis, L. R., & Vician, C. M. (2012). Does technology acceptance affect e-learning in a non-technology intensive course?. Journal of Information Systems Education, (23)(1), pp. 41-50
  • Davis, L. R., Joyce, B. P., & Roelofs, M. R. (2010). My Money or yours: House money payment effects. Experimental Economics, (13), pp. 189-205
  • Davis, L. R., Soo, B., & Trompeter, G. (2009). Auditor tenure and the ability to meet or beat earnings forecasts. Contemporary Accounting Research, (26)(2), pp. 517-549
  • Buche, M. W., Davis, L. R., & Vician, C. M. (2007). A longitudinal investigation of the effects of computer anxiety on performance in a computing-intensive learning environment. Journal of Information Systems Education, (18)(4), pp. 415-423
  • Davis, L. R., Johnson, D., & Vician, C. M. (2005). Technology mediated learning and prior academic performance. International Journal of Innovation & Learning, (2)(4), pp. 386-401
  • Davis, L. R., Elliott, S., & Joyce, P. (2004). Assurance services: An experimental study. Journal of Economics,
  • Crittenden, V. L., Davis, L. R., Simon, D. T., & Trompeter, G. (2003). Deregulation of professional accounting services in the U.K.: integrating marketing and accounting. Journal of Strategic Marketing, (11), pp. 37-53
  • Vician, C. M., & Davis, L. R. (2003). Investigating computer anxiety and communication apprehension as performance antecedents in a computer-intensive learning environment. Journal of Computer Information Systems, (43)(2), pp. 51-57
  • Davis, L. R., Dwyer, M., & Trompeter, G. (1997). Cross-sectional tests for knowledge differences. Behavioral Research in Accounting,
  • Davis, L. R., Lovata, L., & Philipich, K. (1993). Accounting disclosure practices and the lending decision. Advances in Accounting,
  • Davis, L. R., Ricchiute, D. N., & Trompeter, G. (1993). Audit effort, audit fees, and the provision of non-audit services to audit clients. Accounting Review, (68)(1), pp. 135-150
  • Davis, L. R., Lovata, L., & Phlipich, K. (1991). The effect of debt defeasance on the decisions of loan officers. Accounting Horizons,

Research Interests
  • Accounting
  • Auditing

Presentations
  • "Management's role in the corporate governance of smaller publicly traded companies: Internal control assessment and earnings quality" American Accounting Association Southeast Region, St. Petersburg, Florida, April 05, 2014
  • "Investigating technology integration in accounting education: Teaching with technology" OCB Faculty Research Symposium, Minneapolis, Minnesota, April 01, 2014
  • "A river runs between them: An instructional case in attestation services" AAA - American Accounting Association, Indianapolis, IN, October 01, 2011
  • "Technology acceptance and e-learning performance in a non-technology-intensive course" AIS SIG-ED IAIM Academy of Info Systems & Intl Academy of Info Management, Phoenix, Arizona, December 01, 2009
  • "Computer self-efficacy and performance in a technology assisted learning environment for introductory accounting" AAA - American Accounting Association Midwest Regional, St Louis, Missouri, April 01, 2009
  • "My money or yours: A note on payment effects" Economic Science Association, Tucson, Arizona, September 01, 2006
  • "Auditor tenure and the ability to meet or beat earnings forecasts" AAA - American Accounting Association, Washington, District of Columbia, August 01, 2006
  • "Understanding the role of anxiety and self-efficacy within a computing-intensive learning environment" Americas Conference on Information Systems, New York, New York, August 01, 2004