Larry Davis

Professor, Accounting

(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.

Summer 2016 Courses
Summer 2016 Courses
Crs - Sec Title Days Time Location
ACCT 311 - 01 Intermediate Accounting I M - W - - - - 1800 - 2115 MCH 238
Description of course Intermediate Accounting I : CRN: 30121
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 760 - 712 Adv Auditing Assurance Svcs M - W - - - - 0830 - 1200 TMH 401
Description of course Adv Auditing Assurance Svcs : CRN: 30424
The objective of this course is to examine current topics in auditing and assurance services. Auditor independence, internal control and fraud detection will be emphasized. Topics include professional ethics, corporate governance, reporting requirements, governmental auditing, forensic accounting and operational auditing. This course will have significant coordination with other courses offered during the same term.
Schedule Details
Location Time Day(s)
Fall 2016 Courses
Fall 2016 Courses
Crs - Sec Title Days Time Location
J-Term 2017 Courses
J-Term 2017 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

  • 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

  • "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" American Accounting Association, Scottsdale, Arizona, January 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