DAN PALMON
US Address:
Rutgers Business School
Newark, NJ 07102
(973) 353-5472
e-mail: dan@palmon.com
Home Address:
1225 River Road
Shelter Bay Condominium
Unit 1-D
Edgewater, NJ 07020
(201) 969-9496
PRESENT
POSITION:
Professor and Chair
Rutgers University
School of Business-Newark and New Brunswick
Department of Accounting and Information Systems
EDUCATION:
Ph.D. in Accounting and Finance, New York University
Graduate School of Business Administration, 1974
B.A. in Economics and Statistics, 1965
Hebrew University, Jerusalem, Israel
PUBLICATIONS:
Book: Understanding Auditor-Client Relationships: A Multi-Faceted
Analysis (with G. Kleinman), Marcus Weiner Publications (2001)
Book Reviews:
Reiner Quick, European Accounting Review, Vol. 11, No. 4 (2002): 820823
Vivian Beattie, British Accounting Review, Vol. 34 (2002): 81-82
Jenny Goodwin, Journal of Economic Psychology, Elsevier Science B.V.,
Vol. 23, Issue 3, (June 2002): 429-432
Stella Fearnley, AccountingEducation.com, (April 2002)
“The International Implications of US Research on Going Concern
Opinions,” (with A. Anandarajan, L. Goodman and G. Kleinman), ICFAI
Journal of Accounting Research, Vol. III, No. 1, (January 2004). 33-57
“The Effects of the Interaction between Personal and Group Level Factors
on the Group Outcomes of Simulated Auditor and Client Teams” (with G.
Kleinman and P. Lee), Group Decisions and Negotiations, The Institute of
Management Sciences Journal, Vol. 12, No. 1 (January 2003): 57-84
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“The use of the internet in accounting history research” (with L.
Goodman), in Doing Accounting History, Contributions to the
Development of Accounting Thought, Edited by R.K. Fleischman, V.S.
Radcliffe and P.A. Shoemaker, The Academy of Accounting Historians
(2003)
“Technological Innovations and the Work of the Accounting Historian:
Some Key Issues” (with L. Goodman), Accounting Historians Journal,
(June 2001)
“Investors’ Expectations and the Corporate Information Disclosure Gap:
A Perspective” (with A. Anandarajan and G. Kleinman), Research in
Accounting Regulation, JAI Press, Vol. 14 (2000)
“The Auditor-Client Negotiation Game” (with G. Kleinman), Journal of
Accounting Case Research, Vol. 5, No. 2 (July 2000)
“A Negotiation-Oriented Model of Auditor-Client Relationships” (with G.
Kleinman), Group Decisions and Negotiations, The Institute of
Management Sciences Journal, Vol. 9, No. 1 (January 2000): 17-45
“Auditor Independence: A Synthesis of Theory and Empirical Research”
(with G. Kleinman and A. Anandarajan), Research in Accounting
Regulation, JAI Press, Vol. 12 (1998): 3-42
Book Review: Corporate Lease Analysis: A Guide to Concepts and
Evaluation by B. H. Nunnaly, D. A. Plath and H. W. Johns, The
Accounting Review, Vol. 67, No. 2 (April 1992): 455-456
“Growth and the Decision to Incorporate: A Financial Theory of the U.S.
Tax System” (with M. Marcus and U. Yaari), Research in Finance, JAI
Press (1986)
“Insider Trading and the Exploitation of Inside Information: Some
Empirical Evidence” (with D. Givoly), The Journal of Business, Vol. 58,
No. 1 (January 1985): 69-87
“Personal Taxes and the Fair Rate of Return Doctrine”, (with U. Yaari),
The Financial Review, Vol. 18, No. 2 (May 1983): 167-174
“Taxation of Capital Gains and the Behavior of Stock Prices over the
Dividend Cycle” (with U. Yaari), The American Economist, Vol. 27, No. 1
(Spring 1983): 13-22
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“Timeliness of Annual Earnings Announcements: Some Empirical
Evidence” (with D. Givoly), The Accounting Review, Vol. 58, No. 3 (July
1982): 486-508
“Perception of Stock Similarity by Financial Analysts” (with D. Givoly
and M. I. Schneller), The Financial Review, Vol. 16, No. 3 (Fall 1981): 3043
“Classification of Convertible Debt as Common Stock Equivalents: Some
Empirical Evidence on the Effects of APB 15” (with D. Givoly), Journal of
Accounting Research, Vol. 19, No. 2 (Autumn 1981): 530-543
“Share Value, Inflation, and Escalating Tax Rates” (with U. Yaari),
Journal of Banking and Finance, Vol. 5 (1981): 396-403
“Stock Repurchase as a Tax-Saving Distribution” (with U. Yaari), Journal
of Financial Research, Vol. 4, No. 1 (Spring, 1981): 69-79
“Retention and Tax Avoidance: A Clarification” (with U. Yaari), Financial
Management, Vol. 10, No. 1 (Spring 1981): 29-35
“Consolidations, Mergers, and Investments in Securities”, Section 30 in
The Accountant’s Handbook, Ronald Press (1981): 1-118
“The Relationship between Securities’ Abnormal Price Movements and
Wall Street Journal News” (with M. I. Schneller), Journal of Banking and
Finance, Vol. 4 (1980): 235-247
“Stock Prices under Inflation with Taxation of Nominal Gains” (with U.
Yaari and M. Marcus), The Financial Review, Vol. 15, No. 1 (Winter
1980): 38-54
“The Significance Role Interpretation Plays in the Implementation of SFAS
No. 13” (with M. Kwatinetz), Journal of Accounting, Auditing and
Finance, Vol. 3, No. 3 (Spring 1980): 207-226
“Current Value Reporting of Real Estate Companies and a Possible
Example of Market Inefficiency” (with L. J. Seidler), The Accounting
Review, Vol. 53, No. 3 (July 1978): 776-790
“Postscript”, The Accounting Review, Vol. 56, No. 4 (October 1979): 824
Reprinted in: Financial Accounting Theory: Issues and Controversies by S.
A. Zeff and T. F. Keller, McGraw Hill (1985) 3rd Edition
“Earnings Forecasts by Management: Range v. Point Estimates” (with D.
Givoly), The Forum (Spring 1977)
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WORKING
PAPERS:
“International Research Implications for Academicians and Standard
Setters on Going Concern Reporting: Evidence from the United States”
(with G. Kleinman and A. Asokan)
“Insurance of Financial Disclosure: Auditors’ Independence, Competition,
and Economic Welfare” (with E. Sudit)
“The Impact of the SEC on the First 100 Statements of the FASB”
AD HOC
REVIEWER:
Journal of Economics and Business
Journal of International Financial Management & Accounting
The Accounting Review
The Financial Review
The Journal of Business
The Journal of Financial Research
PROFESSIONAL
MEETINGS:
"The Accounting Standards Setting Process in the U.S.: The Examination
of the SEC-FASB Relationship" (with L. Goodman and D. Hossain),
presented at the Global Business & Economics Research Conference,
Istanbul August 11, 2003. Published in Proceedings.
”International
Research Implications for Academicians and Standard
Setters On Going Concern Reporting: Evidence from the Unites States”
(with A. Asokan, L. Goodman and G. Kleinman), presented at the Tenth
Annual Conference on Pacific Basin Finance, Economics and Accounting,
Singapore, August 7, 2002.
“Insurance of Financial Disclosure: Auditors’ Independence, Competition,
and Economic Welfare” (with E. Sudit), presented at the International
Business & Economics Research Conference, Reno, Nevada, October 12,
2001.
“The Expectations Gap: A Synthesis of Research Find ings and New
Directions”, presented at the National Business and Economic Society
Conference, San Juan, Puerto Rico, March 1, 2001.
“International Research Implications for Academicians and Standard
Setters on Going Concern Reporting: Evidence from the United States”
(with G. Kleinman and A. Asokan), presented at the American Accounting
Association International Accounting Section Mid-Year Meeting, Phoenix,
AZ, January 13, 2001.
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“Evolving Technologies and the Work of the Accounting Historian” (with
L. Goodman), presented at the Eighth World Congress of Accounting
Historians, Madrid, Spain, July 19, 2000. Also presented at the annual
meeting of the Historical Society of the American Accounting Association,
Philadelphia, PA, August 13, 2000.
“Insurance of Financial Disclosure: Auditors’ Independence, Competition,
and Economic Welfare” (with E. Sudit), presented at the National Business
and Economic Society, San Diego, CA, March 1, 2000.
Discussant – “A Preliminary Data Base for Stuart Chase (1888-1985): A
Posthumous Nominee for the Accounting Exemplar Award”, by Richard G.
Vangermeersch, presented at the 1999 annual meeting of the American
Accounting Association, San Diego, CA, August 17, 1999.
“An Analysis of the Dynamic Interplay between Personal and Group Level
Factors in an Auditor Independence Challenge Decision-Making Game”
(with G. Kleinman and P. Lee), presented at Mid-Year Auditing
Conference of the American Accounting Association, Atlanta, GA, January
15, 1999.
“An Integrative Model of Dyadic and Environmental Influences on
Auditor-Client Relationships” (with G. Kleinman), presented at the
International Association of Management Annual Conference, Toronto,
Ontario, Canada, August 3, 1996. An earlier version was presented at the
North Eastern Regional Meeting of the American Accounting Association,
Hartford, CT, April 22, 1996.
“A New Look at the Determinants of Management Advisory Purchase
from the Auditor” (with G. Kleinman), presented at the National Meeting
of the American Accounting Association, Chicago, IL, August 1996.
“An Integrative Model of Dyadic and Environmental Influences on
Auditor-Client Relationships” (with G. Kleinman), presented at the North
Eastern Regional Meeting of the American Accounting Association,
Hartford, CT, April 22, 1996.
Discussant – “International Reciprocity or Territorial Imperative: Where in
the World are We Headed?” by Parveen P. Gupta, presented at the Canisius
College Accounting Conference, Niagara Falls, NY, October 1990.
Discussant – “The Impact of Sex on the Work Attitudes and Job Turnover
of Public Accounting Professionals” by T. Tyson, presented at the Canisius
College Accounting Conference, Niagara Falls, NY, October 1990.
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Discussant – “The Forecast Disclosure Decision” by M. Gaber, A. Goma
and E-S. H. Kandiel, presented at the Canisius College Accounting
Conference, Niagara Falls, NY, October 1990.
“Toward a Role Set Model of Accounting Firms” (with G. Kleinman),
presented at the Mid-Atlantic Regional Meeting of the American
Accounting Association, Wilmington, DE, April 1989.
Discussant – “Earnings Volatility and Foreign Currency Adjustments: An
Empirical Analysis” by Gordian Ndubizu, presented at the Mid-Atlantic
Regional Conference of the American Accounting Association,
Philadelphia, PA, April 15, 1987.
“Auditor Independence as a Power Relation” (with T. Coe), presented at
the annual meeting of the South-Western Region of the American
Accounting Association, Dallas, TX, March 1982.
Discussant – Annual meeting of the Southern Finance Association, Dallas,
TX, March 1982.
“Auditor Independence: Type of Audit Opinion and Auditor Dismissal”
(with T. Coe), presented at the annual meeting of the South Western
Region of the American Accounting Association, San Antonio, TX, March
1980.
“Some Evidence on the Magnitude and Implication of Auditor Turnover”
(with T. Coe), presented at the annual convention of the American
Accounting Association, Hawaii, August 1979.
BOARD
MEMBERSHIPS:
Member of Board of Directors and Chairman of the Audit Committee
(1979-1996):
• E-II Holdings, Incorporated
• Faberge/Elizabeth Arden, Incorporated
• MacGregor Corporation
• Rapid-American Corporation (the holding company of: Lerner Stores,
McCrory Corporation and Schenley Industries)
Member of Investment Pensions Committee (1989-1996):
• McCrory Stores Pension Plan
• Schenley Industries Pension Plan
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