David M. Cottrell

Professor
SOA Associate Director
Accountancy, School of

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Office: 560A TNRB
Phone: (801) 422-3268
Email: cottrell@byu.edu
Office hours: By appointment
Expertise:
  • Accounting: financial
  • Accounting: forensic
  • Accounting: healthcare
  • Auditing
  • Auditors' detection of financial statement fraud
  • Fraud
Research:
  • Fraud
  • Financial Markets
  • Distance Education
  • Technology Facilitated Education
Education:
  • PHD, Accounting, OHIO STATE UNIVERSITY, 1992
  • BS, ACCOUNTING, BRIGHAM YOUNG UNIVERSITY, 1985
  • MHA, Brigham Young University, 1985
  • BS, Accounting, Brigham Young University, 1984
Group Affiliations:
  • SOA Professional - Primary
Selected Publications:
  • "Blended Learning in an Accounting Course," The Quarterly Review of Distance Education Volume 4(3), Pages 261-269, July, 2003    V I E W   A B S T R A C T
  • "TechMall.com: Revenue Recognition in the Internet Economy," Issues in Accounting Education Volume 17, Pages 389-400, November, 2002    V I E W   A B S T R A C T
  • "The High Cost of Low Prices at Phar Mor," The Journal of Accounting Case Research Volume 5, number 2, Pages 147-162, 2000    
  • "The Problem of Fraud in Credit Decisions?Part II," Business Credit Magazine 1997    
  • "Internet Tools for Tax Professionals: How to Get Connected and Enjoy Immediate Benefits," The Tax Executive Volume 49, Issue 2, Pages 134 - 145, January, 1997    
  • "Evaluating Performance in Professional Accounting," The CPA Journal Volume 67, Issue 6, Pages 61-63, January, 1997    
  • "Finding Auditors Liable for Fraud: What the Jury Heard in the Phar Mor Case," The CPA Journal Volume 67, Issue 7, Pages 14-21, January, 1997    
Experience:
   Teaching
  • Associate Teaching Professor, Brigham Young University, 1992
  • MBA Instructor, The Ohio State University, 1989-92, The Ohio State University, 1989-1992
   Professional
  • Senior Auditor & Consultant, Ernst & Young
Awards:
  • Teaching and Learning with Technology Fellow , Brigham Young University , 2002
  • Outstanding Professor , Finance Society, Brigham Young University , 2002
  • Max Block Distinguished Article Award , -- , 1998
  • Teaching Excellence Award for Management Skills , Brigham young University , 1998
  • Teaching Excellence Award for Management Skills , Brigham Young University , 1996
  • Teaching Excellence Award for Management Skills , Brigham Young University , 1995
  • Trueblood Seminar for Professors , Deloitte & Touche , 1994
  • Teacher of the Year , Brigham Young University , 1994
  • Coopers & Lybrand Teaching , Ohio State University , 1990
  • Coopers & Lybrand Teaching , Ohio State University , 1989
Web Links:
  • Accounting 440
  • Accounting 610
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