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David Folsom

Department of Accounting:  Assistant Professor

  • Brigham Young University, B.S., M.A.
  • University of Iowa, Ph.D.

David Folsom joined the College of Business and Economics at Lehigh University in 2009. Prior to his doctoral work, he worked as an accounting specialist for Savage Companies, a privately-held company specializing in materials management and transportation solutions.

Professor Folsom has experience teaching both managerial and financial accounting to undergraduate and graduate students. While at the University of Iowa, he won both university and departmental awards for his teaching excellence.

Research Interests
  • Explanations and effects of conservative financial reporting
  • Competitive influences on disclosure
  • Financial reporting effects on investor and managerial choices
  • Characteristics of accounting standards and reporting quality
Selected Publications and Working Papers
  • Disclosure Strategies Across Competitive Environments: The Effect on Conditional Conservatism.

  • Incentives to Misreport Earnings and Adjustments to CEO Equity Pay (with Rick Cazier).

  • Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings (with Lucy Huajing Chen, Wonson Paek, and Heibatollah Sami).

  • Principles-Based Accounting Standards and Earnings Attributes (with Paul Hribar, Richard A. Mergenthaler and Kyle Peterson).

Office Information
Office: RBC 449
Phone: 610-758-2922
Courses Taught
  • ACCT 152 (Introduction to Managerial Accounting)
Developing Leaders for Global Impact

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