Dara Marshall

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Dara Marshall

Dara Marshall

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Biography

Texas A&M University Central Texas - Accounting

Assistant Professor of Accounting at Texas A&M University–Central Texas
Higher Education
Dara
Marshall
Leander, Texas
Dr. Dara Marie Marshall is an accounting researcher with over ten years of experience examining how governance and other organizational characteristics affect decisions and outcomes of accounting measurement, disclosure, investment decisions, and internal control. Dr. Marshall's research focuses on municipalities, states, and public higher education institutions. Through her teaching she aims to help students become better citizens through governmental accounting literacy and understanding the structure of various levels of government. Dr. Marshall is the current chair of the Accounting and Auditing Standards Committee for the American Accounting Association's Government and Nonprofit Section and in her position has testified before the Government Accounting Standards Board. She is also an ad hoc reviewer for the Journal of Government and Nonprofit Accounting and the Journal of Public Budgeting, Accounting & Financial Management.

Experience

  • Grand Valley State University

    Graduate/Research Assistant - Seidman College of Business

    • Assisted the dean’s staff in promotional activities
    • Researched materials for dean
    • Participated in preparation and execution of Seidman Alumni Breakfast Series

  • Michigan State University

    Graduate Assistant - The Eli Broad College of Business

    • Teaching Assistant for Intermediate Accounting II - ACC 301 (Fall2006 /Spring 2007)
    • Research Assistant for Professor K. Ramesh (Spring 2007)
    • Grader for Intermediate Accounting II - ACC 301 (Summer 2007)
    • Research Assistant for Professor Kathy Petroni (Fall 2007/ Spring 2008)
    • Research Assistant for Professor Scott Bronson (Fall 2007/ Spring 2008)

  • US Securities and Exchange Commission

    Research Assistant - Division of Risk, Strategy, and Financial Innovation

    • Analyzed XBRL submissions
    • Researched current literature on XBRL
    • Tested new systems for data organization of XBRL filings

  • Texas A&M University–Central Texas

    Assistant Professor

    Taught the following undergraduate courses with an average class size between 15 - 20 students
    • Governmental Accounting – ACCT 3305
    • Cost Accounting – ACCT 3302
    • Advanced Accounting – ACCT 4303

    Taught the following graduate courses with an average class size between 6 - 10 students
    • Federal Government Accounting – ACCT 5389: Developed this course my first semester at TAMUCT in order to prepare our majority former military students for accounting careers in the federal government
    • Accounting Research – ACCT 5389
    • Accounting Research Seminar– ACCT 5365
    • Data Analytics – ACCT 5395: Through the use of cases, introduced students to Tableau, MS Access, and advanced statistical analysis in MS Excel

    Currently serving as Director of the Master of Science in Accounting Program
    • advises graduate students on their degree plans and graduation requirements

  • Miami University

    Assistant Professor

    • Teaching the following undergraduate courses with an average class size of 20 - 25: Government and Not-for-Profit Accounting (ACC 468), Financial Accounting Research (ACC 422)
    • Research: Governance, Municipal Accounting, Disclosure

Education

  • Grand Valley State University

    Masters

    Business Administration

  • Grand Valley State University

    Master of Science

    Accounting

  • Grand Valley State University

    Graduate/Research Assistant - Seidman College of Business


    • Assisted the dean’s staff in promotional activities • Researched materials for dean • Participated in preparation and execution of Seidman Alumni Breakfast Series

  • Michigan State University - Eli Broad College of Business

    Ph.D

    Accounting
    Research Interests: Financial Reporting Regulation, Capital Markets, Government Accounting

  • Michigan State University

    Graduate Assistant - The Eli Broad College of Business


    • Teaching Assistant for Intermediate Accounting II - ACC 301 (Fall2006 /Spring 2007) • Research Assistant for Professor K. Ramesh (Spring 2007) • Grader for Intermediate Accounting II - ACC 301 (Summer 2007) • Research Assistant for Professor Kathy Petroni (Fall 2007/ Spring 2008) • Research Assistant for Professor Scott Bronson (Fall 2007/ Spring 2008)

Publications

  • Home State Loyalty: An Examination of Insurers’ Municipal Bond Portfolios

    The Journal of Business and Finance Research

    This paper investigates investment decisions of property-casualty insurers in state-level municipal securities. Our primary hypothesis is that insurers are prone to exhibit a home bias in their investment decisions as documented in other industries in the behavioral finance literature. We predict that insurers with a higher proportion of direct written premiums and that are domiciled within a particular state have access to more information about the state and are more likely to allocate higher proportions of their state-level investments to municipal securities in that state. We find that property-casualty insurers rationally diversify their state bond portfolios away from states where they write policies. However, we also find that property-casualty insurers invest more of their state bond portfolios in their domicile states and even more in their domicile states where they write policies. Our results support the information hypothesis for explaining home bias and contribute to prior literature on municipal bonds.

  • Home State Loyalty: An Examination of Insurers’ Municipal Bond Portfolios

    The Journal of Business and Finance Research

    This paper investigates investment decisions of property-casualty insurers in state-level municipal securities. Our primary hypothesis is that insurers are prone to exhibit a home bias in their investment decisions as documented in other industries in the behavioral finance literature. We predict that insurers with a higher proportion of direct written premiums and that are domiciled within a particular state have access to more information about the state and are more likely to allocate higher proportions of their state-level investments to municipal securities in that state. We find that property-casualty insurers rationally diversify their state bond portfolios away from states where they write policies. However, we also find that property-casualty insurers invest more of their state bond portfolios in their domicile states and even more in their domicile states where they write policies. Our results support the information hypothesis for explaining home bias and contribute to prior literature on municipal bonds.

  • Response to GASB Invitation to Comment on "Revenue and Expense Recognition (Project No. 4-6I)"

    Journal of Governmental & Nonprofit Accounting

    The objective of the Governmental Accounting Standards Board's (GASB) Revenue and Expense Recognition Project is to develop a comprehensive model for classification, recognition, and measurement of revenues and expenses for governmental entities. A conceptual framework would provide a basis for evaluating revenue and expense recognition, provide guidance regarding exchange and exchange-like transactions that have not been specifically addressed, and improve the consistency of financial reporting for decision making and the assessment of accountability. The GASB issued an invitation to comment (ITC No. 4-6I) in January 2018 to seek feedback regarding the classification and recognition of revenue and expense transactions, excluding the issue of measurement as it will be addressed in a subsequent phase of the project. GASB proposed two models developed by a task force at an earlier stage in the project: an exchange/nonexchange model and a performance obligation/no performance obligation model. This commentary provides the response submitted to the GASB from the Accounting and Auditing Standards Committee of the Governmental and Nonprofit Accounting Section of the American Accounting Association. In addition, directions for future research are discussed.

  • Home State Loyalty: An Examination of Insurers’ Municipal Bond Portfolios

    The Journal of Business and Finance Research

    This paper investigates investment decisions of property-casualty insurers in state-level municipal securities. Our primary hypothesis is that insurers are prone to exhibit a home bias in their investment decisions as documented in other industries in the behavioral finance literature. We predict that insurers with a higher proportion of direct written premiums and that are domiciled within a particular state have access to more information about the state and are more likely to allocate higher proportions of their state-level investments to municipal securities in that state. We find that property-casualty insurers rationally diversify their state bond portfolios away from states where they write policies. However, we also find that property-casualty insurers invest more of their state bond portfolios in their domicile states and even more in their domicile states where they write policies. Our results support the information hypothesis for explaining home bias and contribute to prior literature on municipal bonds.

  • Response to GASB Invitation to Comment on "Revenue and Expense Recognition (Project No. 4-6I)"

    Journal of Governmental & Nonprofit Accounting

    The objective of the Governmental Accounting Standards Board's (GASB) Revenue and Expense Recognition Project is to develop a comprehensive model for classification, recognition, and measurement of revenues and expenses for governmental entities. A conceptual framework would provide a basis for evaluating revenue and expense recognition, provide guidance regarding exchange and exchange-like transactions that have not been specifically addressed, and improve the consistency of financial reporting for decision making and the assessment of accountability. The GASB issued an invitation to comment (ITC No. 4-6I) in January 2018 to seek feedback regarding the classification and recognition of revenue and expense transactions, excluding the issue of measurement as it will be addressed in a subsequent phase of the project. GASB proposed two models developed by a task force at an earlier stage in the project: an exchange/nonexchange model and a performance obligation/no performance obligation model. This commentary provides the response submitted to the GASB from the Accounting and Auditing Standards Committee of the Governmental and Nonprofit Accounting Section of the American Accounting Association. In addition, directions for future research are discussed.

  • Response to GASB Invitation to Comment on "Financial Reporting Model Improvements - Governmental Funds (Project No. 3-25I)"

    Journal of Governmental & Nonprofit Accounting

    The Governmental Accounting Standards Board (GASB) has been actively engaged in the process of making improvements to the financial reporting model to provide more useful information to the users of the financial reports of governmental entities. The GASB proposed three recognition approaches to replace the current financial resources reporting model for governmental funds. The three approaches vary along a time dimension. The "near-term" model is the most similar to the current model with a specified reporting period of 60-90 days. A "short-term" model extends the transaction reporting to be the government's one-year operating cycle. Finally, a "long-term" model would report both current and noncurrent assets and liabilities for governmental funds. During December 2016, the GASB issued an Invitation to Comment on the three proposals which also included same-page reconciliations with government-wide financial statements, and improved titles and terminology to add emphasis for the differences between governmental fund reporting and the government-wide statements. This commentary summarizes the response sent to the GASB.

ACC 2302

1(1)

  • Level:
  • Credit hours: 0

ACCT 3302

1(2)

  • Level:
  • Credit hours: 0

ACCT 3305

3.3(4)

  • Level:
  • Credit hours: 0

ACCT 5365

2(1)

  • Level:
  • Credit hours: 0

ACCT 5389

2(1)

  • Level:
  • Credit hours: 0
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