David WallinAssociate Professor Emeritus
Accounting & Management Information Systems
Professor Wallin’s current research focuses on disclosure flexibility, performance incentives and fraudulent reporting. His research has been published in the Journal of Accounting and Economics, Accounting Review, Journal of Accounting Research and other professional publications.
Dr. Wallin was the recipient of the 1994 Research Award from the Fisher College Pace Setters and was a KPMG Peat Marwick Faculty Fellow. He teaches in the areas of financial and managerial accounting and is chair of graduate studies in accounting & MIS.
- Pace Setters Research Award, 1994
- KPMG Research Fellow 1991-1993
- KPMG Faculty Fellow 1993-1996
Areas of ExpertiseAccounting
- PhD, University of Arizona
- MAS, Northern Illinois University
- BS, Northern Illinois University
- Wallin, David, Steve Schwartz, Eric Spires and Richard Young. (Forthcoming). “The role of commitment devices in budgeting.” Managerial and Decision Economics.
- Wallin, David, Steve Schwartz, Eric Spires and Richard Young. “Aggregation in Budgeting: An Experiment” Journal of Management Accounting Research. (2012): 24.1: 177-199.
- Wallin, David, Steve Schwartz and Richard Young. “Economic Experiments for the Management Accounting Classroom.” Issues in Accounting Education. 22.3 (2007): 515-534.
- Wallin, David and Steve Schwartz. “Behavioral Implications of Information Systems on Disclosure Fraud.” Behavioral Research in Accounting. 14.1 (2002): 197-221.
- Wallin, David and Ronald R. King. “Managerial Incentives for Disclosure Timing.” Journal of Management Accounting Research. 1996
- Wallin, David and Ronald R. King. “Experimental Tests of Disclosure with an Opponent" Journal of Accounting & Economics. 19.1 (1995): 139-167.
- Wallin, David. Comment on: "Is risk preference induction a reliable method of controlling risk preferences?" Journal of Management Accounting Research. 5 (1993).
- Wallin, David and Ronald R. King. “Optimal Level of Fraudulent Disclosure when Litigation is Costly.” Review of Quantitative Finance and Accounting. 3 (1993): 283-309.
- Wallin, David. Discussion of: "A Laboratory Market Investigation of the Demand for Strategic Auditing," Auditing: A Journal of Practice and Theory. 10 (1992).
- Wallin, David. “Legal Recourse and the Demand for Auditing.” The Accounting Review. 67.1 (1992): 121-147.
- Wallin, David and Ronald R. King. “Market-induced Information Disclosure: An Experimental Markets Investigation” Contemporary Accounting Research. 8.1 (1991) 170-197.
- Wallin, David and Ronald R. King. “Voluntary Disclosures When Seller's Level of Information is Unknown.” Journal of Accounting Research. 29.1 (1991): 96-108.
- Wallin, David and Ronald R. King. “Individual Risk Taking and Income Taxes: An Experimental Examination.” Journal of the American Taxation Association. 12.1 (1990): 26.
- Wallin, David and Ronald R. King. “The Effects of Antifraud Rules and Ex Post Verifiability on Managerial Disclosures.” Contemporary Accounting Research. 6.2 (1990): 859-892.