Dave Folsom

Associate Professor of Accounting

Contact

Phone: 801-626-8802
Email: davidfolsom@weber.edu
Office: Wattis Business Building, Room 259

About

Dave Folsom joined the faculty at Weber State University in 2024 91��. He previously held faculty positions at the University of Texas at El Paso and Lehigh University.

Folsom specializes in financial reporting. He has taught financial accounting to students at various levels, from first-year principles of accounting students to doctoral students earning their terminal degrees. His research empirically examines how characteristics of publicly reported financial accounting information affect the economic decisions of users and preparers of this information. Folsom’s principal research focus studies how informational characteristics required by US accounting standards (i.e., Generally Accepted Accounting Principles or GAAP) affect managerial choices and financial statement users' decisions.

Education

PhD, Business Administration (Accounting Major, Finance Minor), The University of Iowa, 2009

MA, Professional Accounting, Brigham Young University, 2002

BS, Accounting, Brigham Young University, Magna Cum Laude, 2001

Awards and Recognition

2023 UTEP Executive Master of Business Administration Teaching Excellence Award
2021-2022 UTEP Beta Alpha Psi and Accounting Society Teacher of the Year Award
Spring 2021 UTEP Master of Accountancy Teaching Excellence Award
Fall 2019 UTEP Master of Accountancy Teaching Excellence Award
Spring 2019 UTEP Master of Business Administration Teaching Excellence Award
2018 UTEP Accounting Department Outstanding Teaching Award
2017 UTEP College of Business Administration Outstanding Research Award
2017 UTEP Accounting Department Outstanding Research Award
Mentor of the 2013 Winning Team for PwC's Xtreme Challenge at Lehigh University
University of Iowa Outstanding Teaching Assistant Award
Byron R. Ross Teaching Assistant Award at the University of Iowa

Publications
Refereed Publications
1. Folsom, D., I. Hasan, Y. Shen, and F. Zhao (2022), "Hedge Fund Activism and Internal Control Weakness." China Accounting and Finance Review 24(4): 426-444.
2. Nazrul, T., A. Esplin, K. Dow, and D. Folsom (2022), "Religiosity at the Top and Annual Report Readability." Journal of Risk and Financial Management 15 (10): 485.
3. Acito, A., D. Folsom, and R. Zhao (2021), "Management Sales Forecasts and Firm Market Power." Journal of Accounting, Auditing & Finance 36 (2): 273-303.
4. Folsom, D., P. Hribar, R. Mergenthaler, and K. Peterson (2017), "Principles-Based Standards and Earnings Attributes." Management Science 63 (8): 2592-2615.
5. Chen, L.H., D. Folsom, W. Paek, and H. Sami (2014), "Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings." Accounting Horizons 28 (2): 233-260.
6. Folsom, D., and R. Guymon (2013), " Hobbs Communication Devices: Using Variance Analysis to Improve Budgeting." Journal of Business Cases and Applications 8: 44-62.
7. Folsom, D. (2011), "Competitive Structure and Conditional Accounting Conservatism." ProQuest, UMI Dissertation Publishing. ISBN 978-1244080232.
Presentations
1. Weber State University (2023)
2. University of Texas, Rio Grande Valley (2022)
3. Brigham Young University Accounting Symposium (2009, 2012, 2015, 2019, 2023)
4. American Accounting Association Annual Meeting (2011, 2015, 2017, 2019)
5. University of Texas at El Paso (2015)
6. Financial Accounting and Reporting Section of the AAA Midyear Meeting (2014)
7. Lehigh University (2009, 2013)
8. Binghamton University SUNY (2013)
9. University of Iowa Sydney Winter Lecture Series (2011)
10. Drexel University (2011)
11. University of Arkansas (2009)
12. University of Oregon (2009)
13. University of Iowa (2007, 2009)