Financial Reporting Theory I
Accounting and Financial Reporting
Seminar in Contemporary Accounting
Professor Bannister is an Associate Professor and the Chair of the Department of Accounting and Taxation. He received his undergraduate and masters degrees from the University of Delaware and his doctorate from the University of North Carolina at Chapel Hill in 1988. He has previously taught at the University of Illinois at Chicago. He has published articles in many journals including Accounting Horizons, Journal of Business Finance and Accounting, Review of Quantitative Finance and Accounting, Journal of International Financial Management and Accounting, and Managerial and Decision Economics.
Ph.D. Business Administration, University of North Carolina at Chapel Hill
M.S. Accounting, University of Delaware
B.S. Financial Management, University of Delaware
B.S.Accounting, University of Delaware
Impact of corporate structure, governance, and management contracts on strategic decisions and firm performance.
Earnings management via accounting accruals and other discretionary reporting choices.
Selected scholarship Books and Articles:
Bannister, J. W., H. A. Newman, and Yan Peng, “Influence of TARP Regulations on Executive Compensation Plans and Corporate Governance of “Exceptional Assistance” Recipients,” International Journal of Disclosure & Governance, Vol. 9, No. 4, (November 2012), p. 285-300.
Bannister, J. W., H. A. Newman, and J. Weintrop, “Tests for Relative Performance Evaluation Based on Assumptions Derived from Proxy Statement Disclosures,” Review of Quantitative Finance and Accounting, Vol 37, No 2, (August 2011).
Bannister, J. W. and H. A. Newman, “Disclosure Biases in Proxy Performance Graphs: The Influence of Performance and Compensation Committee Composition,” Review of Accounting and Finance, Vol. 5 No. 1, (2006), pg. 30-44.
Bannister, J. W. and H. A. Newman, "Analysis Of Corporate Disclosures On Relative Performance Evaluation," Accounting Horizons, Vol. 17, No. 3 (September 2003), p. 235-246
Bannister, J. W. and D. Wiest, "Earnings Management and Auditor Conservatism: Effects of SEC Enforcement Actions," Managerial Finance, Vol. 27 No. 12 (2001), pg. 57-71.
Recent Achievements and Honors:
2010 Hall of Fame, Northeast Region American Accounting Association
2006 Barney School Teaching Excellence Award
2006- Present, Member, Northeast Region Steering Committee, American Accounting Association
Program Chair, 2007 Northeast Regional meeting of the American Accounting Association.