Thomas D. Dowdell, Jr.
3107 Par Street N.E.
Fargo, ND 58102
701-231-5876
Education
Temple University, Accounting, Ph.D. (2004)
University of Pennsylvania, Applied Economics, M.A. (1988)
San Francisco State University, Accounting, B.S. (1981), summa cum laude
Professional Experience
Associate Professor/Assistant Professor/Instructor: North Dakota State University (2003 – present)
Instructor/Research Assistant: Temple University (1998 - 2002)
Seminar Presenter: Center for Professional Education, Paoli, PA (1997 - 1999)
Audit Supervisor/Senior (CPA): Cogen Sklar LLP, Bala Cynwyd, PA (1988 - 1998)
Accounting Faculty: University of Pennsylvania Special Programs (1991 - 1997)
Instructor/Teaching Assistant: University of Pennsylvania (1984 - 1987)
Audit Senior/Staff (CPA): Main Hurdman San Francisco, CA (1981 - 1984)
Publications
“The Effect of IPRD capitalization on M&A and Purchase Price Allocations”,(with S. C. Lim), Research in Accounting Regulation vol. 27, no. 1 (Spring 2015): 51-56.
“An Examination of the Relationship between Audit Fees and Real Earnings Management Using a Simultaneous Equations Model”, (with D. Herda and D. Hong), Advances in Quantitative Finance and Accounting, vol. 12 (Fall 2014) 251-285.
“The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms,”(with D. Herda and M.Notbohm),Research in Accounting Regulation, vol. 26, no. 1 (Spring 2014): 98-103
“Do management reports on internal control over financial reporting improve financial reporting?,” (with D. Herda and M.Notbohm),Research in Accounting Regulation, vol. 26, no. 1 (Spring 2014): 104-109.
“Internal Control Reporting and Market Liquidity,” (with J.C. Kim, B. Klamm, and M.W. Watson), Research in Accounting Regulation vol. 25, no. 1 (Spring 2013): 30-40.
“Auditor Response to Earnings Management through Real Transactions,” (with D. Herda and W. Bowlin)Journal of Theoretical Accounting Research, vol. 7, no. 2 (Spring 2012): 82-95.
Thomas D. Dowdell, Jr.
Publications (continued)
“The Role of Analysts’ Earnings Forecasts in the Valuation Process: An Introductory Overview,” (with M. Danielson and M.P. Schoderbek), Journal of Financial Educationvol. 36, no. 3/4 (Fall/Winter 2010): 16-34.
“Predicting Cash Flows Related to Defined Benefit Plan Contributions,” (with B. Klamm and R. Spindle), Journal of Pension Economics and Finance, vol. 9, no. 4 (October 2010): 505-532.
“Analyst Forecasts and Company Life-Cycle Stages, an Exploratory Analysis,” Journal of Theoretical Accounting Research, vol. 5, no. 2 (Spring 2010): 37-58.
“Were In-Process Research and Development Charges Too Aggressive?,” (with S. Lim and E. Press),Journal of Business Finance and Accounting, vol. 36, no. 5 (June-July 2009): 531-551.
“The Impact of SEC Scrutiny on Financial Statement Reporting of In-Process Research and Development Expense,” (with E. Press), Journal of Accounting and Public Policy, vol. 23, no. 3 (May-June 2004): 227-244.
“Former Audit Firm Personnel as CFOs: Effect on Earnings Management,” (with J. Krishnan), Canadian Accounting Perspectives, vol. 3, no. 1 (May 2004): 117-142.
"The Return-Stages Valuation Model and the Expectations within a Firm's P/B and P/E Ratios", (with M. Danielson), Financial Management, vol. 30, no. 2 (Summer 2001): 93-124.
"The Tylenol Incident, Ensuing Regulation, and Stock Prices", (with S. Govindaraj and P.C. Jain), Journal of Financial and Quantitative Analysis, vol. 27, no.2 (June 1992): 283-301.
Presentations
“The Effect of IPRD capitalization on M&A and Purchase Price Allocations”,(with S. C. Lim), Research Forum Session at 2014 American Accounting Association Annual Meeting.
“The Distinct Effects of Management and Auditor ICFR Reports on Accruals Quality”, (with D. Herda and M. Notbohm), Research Forum Session at 2012 American Accounting Association Annual Meeting.
“The Market for Employee Benefit Plan Audits”, (with B. Klamm), Presented at American Accounting Association Midwest Meeting March 2008.
“Understanding the Biases in Analyst Forecasts”, Concurrent Session at 2006 American Accounting Association Annual Meeting, August 2006.
Working Papers
“Research Productivity of Accounting Professors around a Change in Institutional Affiliation”, (with D. Herda and L. Trude).
“Do Financial Analysts Fully Incorporate the Future Earnings Implications of Really Dirty Surplus into their Earnings Forecasts?”,(with S. Kim and S. C. Lim).
Thomas D. Dowdell, Jr.
Awards
American Accounting Association New Faculty Consortium Fellow (February 2005)
Research Assistantship Temple University (1998-1999, 1999-2000, 2000-2001, and 2001-2002)
American Accounting Association Doctoral Consortium Fellow (June 2000)
Steve Berlin/CITGO Grant Award (1999) - Research assistant funding included as part of successful grant proposal by Professor Eric Press
Community Service
Treasurer, Woodland Presbyterian Church, Philadelphia, PA (1988 - 1992 and 2001 - 2003)
Treasurer, Spruce Hill Christian School, Philadelphia, PA (1992 - 1998)
President, Board of Directors, Spruce Hill Christian School (1995 - 1997)
Personal
Married with two children
Hobbies: running, reading, cooking
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