Headshot of Daniel Bens; male with glasses, dark hair, and a buttoned up dress shirt and suit jacket

Daniel Bens

Professor
Accounting and Finance
Office: Paul College, Durham, NH 03824
Websites:
Curriculum Vitae

Daniel Bens is a Professor of Accounting at the University of New Hampshire’s Paul College of Business and Economics. He received his PhD from the Wharton School of the University of Pennsylvania, and previously served on the faculties of INSEAD, the University of Chicago’s Booth School as well as the Eller College of Management at the University of Arizona. In addition to his teaching and research he has held several leadership roles. At INSEAD, Daniel served as Area Chair from 2015-19. Prior to joining INSEAD, Daniel served as Associate Dean of Eller MBA Programs at the University of Arizona.

 

Daniel has taught in full-time, part-time, and executive MBA programs, as well as Paul College’s MS in Accounting. His executive education clients have included: Accenture, Adecco, Bata, International Flavors & Fragrances, ITC, Merck, Microsoft, Michelin, Novartis, Roche, Star Energy, Tata Consultancy Services, Unilever and the INSEAD International Directors Program. His teaching excellence was recognized when he received the Best MBA Core Professor at INSEAD in 2023 and 2024, while also being nominated for that award on three other occasions. He also won two teaching awards at the University of Arizona.

 

Daniel’s publication record includes a textbook, 15 peer reviewed articles and three invited pieces. His work has been cited over 3,000 times per Google Scholar. His research focuses on practical accounting issues facing companies and markets. For example, his research demonstrated the high price some firms pay for share repurchases intended to offset the dilution from stock compensation – a price that includes the cutting of long-term investment. His research has examined the regulatory costs of government shutdowns and documented an increase in insider trading profits when the SEC ceased operations due to lack of funding during the 2018-19 shutdown. He also documents how US banks exploited a loophole to avoid post-Enron accounting regulation that required the consolidation of off-balance sheet entities. The latter paper was recognized as the Best Paper in Financial Accounting and Reporting by the American Accounting Association in 2012.

Research Interests

  • Accounting

Selected Publications

  • ALI, W., BENS, D. A., & CASSAR, G. (2025). Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12. Journal of Accounting Research. doi:10.1111/1475-679x.12614

  • Bens, D., Liao, S., & Su, B. (2023). The Effect of Banking Deregulation on Borrowing Firms' Risk‐Taking Incentives*†. Contemporary Accounting Research, 40(2), 1350-1387. doi:10.1111/1911-3846.12823

  • Bens, D., Huang, S., Tan, L., & Wongsunwai, W. (2020). Contracting and Reporting Conservatism around a Change in Fiduciary Duties*. Contemporary Accounting Research, 37(4), 2472-2500. doi:10.1111/1911-3846.12607

  • Young, S. D., Cohen, J., & Bens, D. A. (2018). Corporate Financial Reporting and Analysis A Global Perspective. John Wiley & Sons.

  • Bens, D. A., Monahan, S. J., & Steele, L. B. (2018). The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism. European Accounting Review, 27(2), 237-262. doi:10.1080/09638180.2016.1260488

  • Bens, D. A., Cheng, M., & Neamtiu, M. (2016). The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates. The Accounting Review, 91(2), 349-375. doi:10.2308/accr-51248

  • Bradshaw, M., Bens, D., Frost, C. A., Gordon, E., McVay, S., Miller, G., . . . Wong, F. (2014). Financial Reporting Policy Committee of the American Accounting Association's Financial Accounting and Reporting Section: Accounting Standard Setting for Private Companies. Accounting Horizons, 28(1), 175-192. doi:10.2308/acch-50656

  • Bens, D. A., Goodman, T. H., & Neamtiu, M. (2012). Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions. The Accounting Review, 87(3), 839-865. doi:10.2308/accr-10210

  • Bens, D. A., Berger, P. G., & Monahan, S. J. (2011). Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data. The Accounting Review, 86(2), 417-449. doi:10.2308/accr.00000019

  • Bens, D. A., & Johnston, R. (2009). Accounting Discretion: Use or Abuse? An Analysis of Restructuring Charges Surrounding Regulator Action*. Contemporary Accounting Research, 26(3), 673-699. doi:10.1506/car.26.3.2

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