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 Associate 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, and Certified Internal Auditor. 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. and T. Mason. Independent director reputation incentives, accruals quality, and audit fees. Journal of Business Finance & Accounting, forthcoming.
Bryan, D., T. Mason., and J. K. Reynolds. 2018. Earnings autocorrelation, earnings volatility, and audit fees. Auditing: A Journal of Practice & Theory. 37 (3): 47-69.
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.
"Effectiveness, efficiency and fee premiums in audits led by industry specialists" at the 2018 American Accounting Association Annual Meeting (August 2018)
Discussant, 2015 AAA Audit Midyear Meeting (January 2015)
"Labor unions, audit quality, and internal control" at Florida State University (November 2014)
"Earnings autocorrelation, earnings volatility, and audit fees" at Florida State University (March 2014)
"Auditor size and the cost of equity capital over auditor tenure" at Florida State University (January 2013)
"The going-concern market anomaly revisited" at the 2013 AAA Audit Midyear Meeting (January 2013)