David Farber
- Associate Professor of Accounting
Campus: Indianapolis
Biography
I'm an associate professor of accounting at the Indiana University Kelley School of Business in Indianapolis, where I teach
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I'm an associate professor of accounting at the Indiana University Kelley School of Business in Indianapolis, where I teach intermediate accounting to undergrads and the core accounting class for the Kelley Direct MBA program.
My research mainly focuses on financial misreporting and the role of managerial ability on financial reporting quality. I have published my research in top-tier accounting journals such as The Accounting Review, Journal of Accounting Research, and Contemporary Accounting Research. I was honored to receive the best paper award in 2010 from the financial accounting section of The American Accounting Association for my paper examining the role of corporate governance in restoring investor trust after financial reporting fraud.
I have been quoted and have had my research highlighted in major financial press outlets such as Bloomberg Businessweek, Forbes, The Economist, and The Wall Street Journal.
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Areas of Expertise
Corporate governance, financial reporting, managerial characteristics
Academic Degrees
- PhD, Cornell University, 2002
Awards, Honors & Certificates
- “Favorite Professor” Award - IUPUI Athletic Department (2019, 2020, 2021)
- Schuyler F. Otteson Award for Undergraduate Teaching Excellence (2017)
- Best Paper Award, Financial Accounting and Reporting Section of the American Accounting Association, 2010
Selected Publications
- Beneish, M. D., Farber, D. B., Glendening, M., and Shaw, K. W. (2023). Aggregate Financial Misreporting and the Predictability of U.S. Recessions and GDP Growth. The Accounting Review, 98(5), 129–159. View Full Text
- Baik, B, Choi, S., and Farber, D. B. (2020). Managerial Ability and Income Smoothing. The Accounting Review, 95(4), 1-22.
- Farber, D. B., Huang, S., and Mauldin, E. (2018). Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity. Journal of Accounting, Auditing & Finance, 33(2), 174-199. View Full Text
- Farber, D. B., Baik, B., Brockman, P., and Lee, S. (2018). Managerial Ability and the Quality of Firms’ Information Environment. Journal of Accounting, Auditing & Finance, 33(4), 506–527.
- Baik, B., Chae, J., Choi, S., and Farber, D. B. (2013). Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach. Contemporary Accounting Research, 30(3): 996–1026.
- Baik, B., Farber, D. B., and Lee, S. (2011). CEO Ability and Management Earnings Forecasts. Contemporary Accounting Research, 28(5), 1645-1668.
- Baik, B., Farber, D. B., and Petroni, K. R. (2009). Analysts’ Incentives and Street Earnings. Journal of Accounting Research, 47(1): 45-69.
- Cheng, Q., and Farber, D. B. (2008). Earnings Restatements, Changes in CEO Compensation, and Firm Performance. The Accounting Review, 83(2), 1217-1250.
- Farber, D. B., Johnson, M. F., Petroni, D. R. (2007). Congressional Intervention in the Standard Setting Process: An Analysis of the Stock Option Accounting Reform Act of 2004. Accounting Horizons, 21(1), 1-22.
- Farber, D. B. (2005). Restoring Trust after Fraud: Does Corporate Governance Matter? The Accounting Review, 80(2), 539-561.
Edited on December 5, 2025
