Dr. Folsom is an Assistant Professor in the Accounting Department at the University of Texas at El Paso. He previously was a faculty member at Lehigh University. He received his PhD from the University of Iowa where he received numerous teaching awards. He also has B.S. and Master’s degrees in Accountancy from Brigham Young University. He has published in Management Science, Accounting Horizons, and the Journal of Business Cases and Applications. He has also presented his research in numerous national and international conferences . His research interests focus on how characteristics of accounting standards affect financial reporting outcomes. He is also interested in how markets interpret financial information, particularly when firms face competitive pressures.

• Ph D in Business Administration, The University of Iowa (2009)
• MA in Professional Accounting, Brigham Young University (2002)
• BS in Accounting, Brigham Young University (2001)

• Principles-Based Standards and the Earnings Attributes Management Science 63 8 (2017), David M. Folsom, Richard Mergenthaler, Paul Hribar, Kyle Peterson.
• Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings Accounting Horizons 28 2 (2014), Lucy Huajing Chen, David M. Folsom, Wonsun Paek, Heibatollah Sami.
• Hobbs communication devices: Using variance analysis to improve budgeting Journal of Business Cases and Applications 8 (2013), David Folsom, Ronald Guymon.
• Competitive structure and conditional accounting conservatism Proquest, Umi Dissertation Publishing (2011), David M. Folsom.
• Principles-Based Standards and the Informativeness of Earnings.” Sydney Winter Lecture Series (2011), David Folsom, Richard Mergenthaler, Paul Hribar, Kyle Peterson.

• Asymmetric Timeliness of Imperfectly Matched Expenses (2019), Volume Paphos, Cyprus, David M. Folsom, Wonsun Paek.
• Key Subordinate Executives’ Effect on Tax Planning (2018), Volume Washington, DC, David M. Folsom, Fuzhao Zhou, Md Hasan.
• Matching Patterns and Asymmetric Earnings Timeliness (2018), Volume Milan, Italy, David M. Folsom, Wonsun Paek.
• Expense Recognition Patterns and Cost Stickiness (2017), Volume San Diego, CA, David M. Folsom, Wonsun Paek.
• Expense Recognition Patterns and Cost Stickiness (2016), Volume Maastricht, The Netherlands, David M. Folsom, Wonsun Paek.

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