Dr. Paul R. Bahnson joined the faculty of the Department of Accountancy at Boise State University in 1999. He has a B.A. in Accounting from Augustana College, an M.B.A. in Managerial Finance from Indiana University, and a Ph.D. in Business Administration-Accounting from the University of Utah. Dr. Bahnson held prior faculty positions at the University of Colorado and the University of Montana, and spent a semester as a visiting professor at the Norwegian School of Management in Sandvika, Norway. His accounting experience includes time as a staff accountant at Deloitte and Touche and a postgraduate internship with the Financial Accounting Standards Board. Dr. Bahnson's research interests are in financial accounting and reporting policy and standards, with a particular interest in the usefulness of cash flow information to financial statement users. He and his colleague Paul Miller have coauthored "The Spirit of Accounting”, a feature column appearing in Accounting Today, since 2000.
A Penny for Your Thoughts: Sizing Up Manipulative EPS Rounding (with Paul A. Miller and Greg Martin), Strategic Finance (2012)
For as long as public companies have been required to report earnings per share (EPS),...
Continuing the Normative Dialog: Illuminating the Asset/Liability Theory (with Paul B. W. Miller), Accounting Horizons (2010)
This paper responds to the call in Dichev (2008) for rekindling the public discussion of...
When "Aha Moments" Make All the Difference (with Nancy K. Napier, Roy Glen, Cheryl J. Maille, Kirk Smith, and Harry White), Journal of Management Inquiry (2009)
What makes a seasoned group of faculty members sit up straight and learn something remarkable?...
Noncontrolling Interest: Much More Than a Name Change (with Brian P. McAllister and Paul B. W. Miller), Journal of Accountancy (2008)
In December 2007, FASB adopted two new business combination standards: Statement no. 141(R), Business Combinations,...
A New Day for Business Combinations (with Paul B. W. Miller and Brian P. McAllister), Journal of Accountancy (2008)
After 25 years of work on business combination standards, FASB rolled out a major overhaul...
Quality Financial Reporting (with Paul B.W. Miller), Faculty Authored Books (2002)
Offers a look at the shortcomings in financial reporting standards with a program for change....
The FASB : The People, the Process and the Politics (with Paul B. W. Miller and Rodney J. Redding) (1998)
Heading Off a Looming Plague of Gains Taking: Another Reason to Adopt Fair Value Accounting, Northwest Accounting Research Group Meeting (2011)
Principles Without Principles: Questions About the Implementation of IFRS in the U.S., Northwest Accounting Research Group Meeting (2008)
Using Technology to Facilitate Learning in Large Sections of Introductory Accounting, Northwest Accounting Research Group Meeting (2007)