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David (Dave) D. Williams

Associate Professor of Accounting & MIS

phone: (614) 292-8566
fax: (614) 292-2118
address: 418 Fisher Hall
Fisher College of Business
2100 Neil Avenue
Columbus, OH 43210


  • PhD, Pennsylvania State University
  • MBA, Arizona State University
  • BS, Arizona State University

Areas of Expertise

  • The Audit Services Market
  • Auditing Firms


  • AMIS 6200 - Financial Reporting
    Examination of major aspects of corporate financial reporting by management under GAAP, including coverage of disclosures required for trade securities, tax aspects of mergers and acquisitions, auditing, and financial anaylsis.
  • AMIS 7200 - Corporate Financial Reporting I
    Examination of major aspects of corporate financial reporting.
  • AMIS 7201 - Corporate Financial Reporting II
    Further examination of major aspects of corporate financial reporting.
  • AMIS 7230 - Accounting for Mergers and Acquisitions (and other Complex Transactions)
    Designed for students whose careers will require an expert understanding of advanced acounting and reporting concepts regarding complex financial transactions.


Professor Williams received his bachelors and masters degree in accounting from Arizona State University. His research interests are in the market for audit services dealing with auditor choice, audit pricing, corporate governance, and auditor independence.

He has published several academic articles including The Accounting Review, Journal of Accounting, Auditing & Finance, Auditing: A Journal of Practice & Theory, and the Journal of Accounting & Public Policy. He has teaching interests in financial accounting and auditing with a primary focus toward undergraduate and MBA students. He's a CPA and was a senior accountant on the audit staff of Ernst & Young.