David B Bryan

Assistant Professor

Accounting & Finance • Coggin College of Business

Areas of Expertise

Research: Archival Audit

Teaching: Managerial Accounting


Ph.D., Accounting, Florida State University (2015)

M.S.A., Accounting, Kent State University (2009)

B.S.B.A., Accounting, Youngstown State University (2008)


David Bryan is an Assistant Professor in the Department of Accounting & Finance.  He is also a KPMG Fellow.  Before entering the Doctoral program at Florida State University, he worked at a public accounting firm and gained experience in the areas of audit, tax, and forecasting.  He is a Certified Public Accountant (Florida), Certified Management Accountant, Certified Internal Auditor, and Certified Fraud Examiner. His research area is archival audit.


Recipient of the ICMA Bronze Medal Award for achieving the third highest score worldwide on the Certified Management Accountant examination during the September/October 2012 testing period

Publications & Presentations

Bryan, D., T. Mason., and J. K. Reynolds. Earnings autocorrelation, earnings volatility, and audit fees. Auditing: A Journal of Practice & Theory, forthcoming.


Bryan, D. and T. Mason. 2016. Extreme CEO pay cuts and audit fees. Advances in Accounting. 33: 1-10.


Bryan, D. and T. Mason. 2016. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Advances in Accounting. 34: 99-109.


Bryan, D. and J. K. Reynolds. 2016. Auditor size and the cost of equity capital over auditor tenure. International Journal of Auditing. 20: 278-294.


Bryan, D. 2017. Organized labor, audit quality, and internal control. Advances in Accounting. 36: 11-26.


Bryan, D. and T. Mason. 2017. Executive tournament incentives and audit fees. Advances in Accounting. 37: 30-45.

BryanContact Information

Building 42, Room 3207

(904) 620-5253