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Larry Davis

Professor, Accounting

davi9557@stthomas.edu

(651) 962-5096

2115 Summit Ave
McNeely Hall 362
St. Paul, MN 55105

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

See publications in UST Research Online

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.

Spring 2016 Courses
Spring 2016 Courses
Crs - Sec Title Days Time Location
ACCT 312 - 01 Intermediate Accounting II - T - R - - - 1330 - 1510 MCH 236
Description of course Intermediate Accounting II : CRN: 21951
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 - R - - - 1525 - 1700 MCH 236
Description of course Intermediate Accounting II : CRN: 21952
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 - 03 Intermediate Accounting II - T - - - - - 1730 - 2115 MCH 236
Description of course Intermediate Accounting II : CRN: 21953
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 702 - 201 Intermediate Accounting II - T - R - - - 1330 - 1510 MCH 236
Description of course Intermediate Accounting II : CRN: 22940
This course follows ACCT701 and continues the study of generally accepted accounting principles. The emphasis is on non-current assets, liabilities and owners' equity. Specialized accounting topics such as present value, earnings per share, pensions, leases, accounting changes and income tax accounting are covered. Prerequisite: Standard core courses and ACCT701
Schedule Details
Location Time Day(s)
Summer 2016 Courses
Summer 2016 Courses
Crs - Sec Title Days Time Location
Fall 2016 Courses
Fall 2016 Courses
Crs - Sec Title Days Time Location
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

Professional Service
  • Auditing: A Journal of Practice and Theory, Reviewer

Publications
  • Davis, L. R., & Matson, D. M. (2014). A river runs between them: An instructional case in professional services provided by a CPA firm. Journal of Accounting Education, (32)(4), pp. 49-57
  • 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. (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. The 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,

Books and Chapters

Research Interests
  • Accounting
  • Auditing

Presentations
  • "Individual learner characteristics and the use of online homework software" North American Accounting Society, Chicago, Illinois, April 01, 2016
  • "The impact of the Sarbanes-Oxley Section 404(B) exemption on earnings informativeness" Canadian Academic Accounting Association, Toronto, Canada, May 01, 2015
  • "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