David F. Hawkins

Professor Hawkins taught the first-year MBA course, Financial Reporting and Control as well as several second-year MBA courses, including Analysis of Financial Reports. He has written numerous articles and books including Corporate Financial Reporting and Analysis: Text and Cases, Financial Reporting Practices of Corporations, Equity Valuation: Models, Analysis and Implications (with Walter Campbell), The Effectiveness of the Annual Report as a Communication Vehicle (with Barbara A. Hawkins), Rating Industrial Bonds (with Walter Campbell and Barbara A. Brown). Professor Hawkins' articles have received numerous awards including the Financial Analysts' Journal's Graham & Dodd Scroll, the Business History Review's Newcomen Society Award, and the California Management Review's McKinsey Award. In his role as Accounting Consultant to Merrill Lynch, in 1990 Professor Hawkins was named number one on the Institutional Investor's All American Research Team in the accounting category. (He was an annual team member from 1976 to 2003).

Professor Hawkins was educated at Harvard University (BA 1956, MBA 1958, and DBA 1962).

Books

• Anthony, Robert N., David F. Hawkins, and Kenneth Merchant. Accounting: Text and Cases. 12th ed. Boston: McGraw-Hill/Irwin, 2007. View Details
• Anthony, Robert N., David Hawkins, and Kenneth Merchant. Accounting: Text and Cases. 11th ed. New York: McGraw-Hill/Irwin, 2003. View Details
• Anthony, Robert N., David Hawkins, and Kenneth A Merchant. Instructor's Manual: Accounting Text and Cases. 10th & 11th eds. New York: McGraw-Hill/Irwin, 1998. View Details
• Hawkins, David F. Instructor's Manual: Corporate Financial Reporting and Analysis: Text and Cases. 4th ed. Irwin/McGraw-Hill, 1998. View Details
• Hawkins, David F. Corporate Financial Reporting and Analysis: Text and Cases. 4th ed. Homewood, IL: Irwin/McGraw-Hill, 1997. View Details
• Hawkins, David F. Economic Reality in Financial Reporting: A Global Survey of Voluntary Corporate Economic Reality Communications. Morristown, NJ: Financial Executives Research Foundation, 1993. View Details
• Hawkins, David. Corporate Financial Disclosure: 1900-1933. New York: Garland Publishing, 1986. View Details
• Hawkins, David, and Barbara A. Hawkins. The Effectiveness of The Annual Report as a Communication Vehicle. NJ: Financial Executives Research Foundation, 1986. View Details
• Hawkins, David, Walter J. Campbell, and Barbara A. Brown. Rating Industrial Bonds. NJ: Financial Executives Research Foundation, 1983. View Details
• Hawkins, David, and Walter J. Campbell. Equity Valuation: Models, Analysis and Implications. New York: Financial Executives Research Foundation, 1978. View Details
• Hawkins, David, and Mary Wehle. Accounting for Leases by Lessees. New York: Financial Executives Research Foundation, 1973. View Details
• Hawkins, David. Financial Reporting Practices of Corporations. Homewood: Dow Jones-Irwin, 1972. View Details
• Hawkins, David, E. Bursk, J. Dearden, and V. Longstreet. Controlling Foreign Operations. New York: Financial Executives Research Foundation, 1971. View Details
• Hawkins, David, John Jordan, and Joseph Curran. Work-Related Day Care: An Evaluation of the KLH Child Development Center Part I. Boston: Social Administration Research Institute, 1969. View Details
• Hawkins, David, and Brandt R. Allen. Computer Models for Business Case Analysis. Cincinnati: South-Western Publishing Company, 1968. View Details
• Hawkins, David, and John D Glover. Economic Analysis of the Proposal to Increase Copyright License Fee for Phonograph Records. New York: Record Industry Association of America, 1965. View Details

Journal Articles

• Hawkins, David F. "An Interesting Year Ahead: It Is Not Getting Any Easier!" Accounting Bulletin (Drexel Burnham Lambert), no. 1 (January 1990). View Details
• Hawkins, David F. "Identifying New Inflation Investment Opportunities." Accounting Bulletin (Drexel Burnham Lambert), no. 4 (August 1989). View Details
• Hawkins, David F. "Untangling Unfamiliar 1988 Consolidated Statements: An Analytical Guide To Understanding." Accounting Bulletin (Drexel Burnham Lambert), no. 3 (April 1989). View Details
• Hawkins, David F. "Guessing 1992 Postemployment Benefit Costs." Accounting Bulletin (Drexel Burnham Lambert), no. 2 (March 1989). View Details
• Hawkins, David F. "Decent Cash Flow Numbers at Last: Understanding and Using the New GAAP Cash Flow Statements." Accounting Bulletin (Drexel Burnham Lambert), no. 1 (January 1989). View Details
• Hawkins, David F. "Confusing Delay, Unscrambling the Different Tax Accounting Rules." Accounting Bulletin (Drexel Burnham Lambert), no. 5 (November 1988). View Details
• Hawkins, David F. "Nonpension Post-Employment Benefits: Big Numbers and New Accounting." Accounting Bulletin (Drexel Burnham Lambert), no. 4 (July 1988). View Details
• Hawkins, David F. "General Electric Co.: A Case Study in Adopting SFAS No. 96." Accounting Bulletin (Drexel Burnham Lambert), no. 3 (June 1988). View Details
• Hawkins, David F. "What To Look For In 1987 Annual Reports." Accounting Bulletin (Drexel Burnham Lambert), no. 2 (March 1988). View Details
• Hawkins, David F. "One-Time Credits and Investor Difficulties: The New FASB Tax Statement." Accounting Bulletin (Drexel Burnham Lambert), no. 1 (February 1988). View Details
• Hawkins, David. "Avoiding Revenue Growth Traps." Accounting Bulletin, no. 124 (November 25, 2003). View Details
• Hawkins, David. "Looking Ahead: Anticipated New 2004 and Year-End 2003 Standards Reviewed." Accounting Bulletin, no. 126 (November 13, 2003). View Details
• Hawkins, David. "FAS 150: More Liabilities and Delayed Filings." Accounting Bulletin, no. 125 (October 31, 2003). View Details
• Hawkins, David. "Avoiding Free Cash Flow Traps." Accounting Bulletin, no. 123 (October 23, 2003). View Details
• Hawkins, David. "Freddie Mac Restatement: New and Unexpected Financial Institution Accounting Quality Concern Raised." Accounting Bulletin, no. 121 (July 2003). View Details
• Hawkins, David. "Fair Value Accounting For Restricted Stock Awards." Accounting Bulletin, no. 122 (July 2003). View Details
• Hawkins, David. "FASB Update: Still on Track for Radical Change." Accounting Bulletin, no. 120 (June 18, 2003). View Details
• Hawkins, David. "Thinking Real: Key to Financial Analysis in Deflationary Periods." Accounting Bulletin, no. 119 (June 2003). View Details
• Hawkins, David F. "Expect More Significant 2003 Asset Impairment Charges." Accounting Bulletin, no. 118 (April 2003). View Details
• Hawkins, David F. "2002 10-Ks: Equity Financial Risk Focus." Accounting Bulletin, no. 118 (April 2003). View Details
• Hawkins, David F. "2003 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 116 (March 2003). View Details
• Hawkins, David F. "New Variable Interest Entity (a.k.a. SPE) Consolidation Rules." Accounting Bulletin, no. 115 (January 2003). View Details
• Hawkins, David F. "FASB Update: Some Radical Changes Ahead." Accounting Bulletin, no. 114 (January 2003). View Details
• Hawkins, David F. "A Look At Our Future: IASB Proposed Share-Based Payment Standard." Accounting Bulletin, no. 113 (December 2002). View Details
• Hawkins, David F. "One More Pension Concern: Earnings Boosts From Settlement, Curtailment, and Termination Gains." Accounting Bulletin, no. 112 (November 2002). View Details
• Hawkins, David F. "Expensing Employee Stock Options: The Battle Is Over." Accounting Bulletin, no. 112 (November 2002). View Details
• Hawkins, David F. "Pension Equity Charges: A New Concern." Accounting Bulletin, no. 111 (November 2002). (corrected.) View Details
• Hawkins, David F. "How Serial Acquirers Turn No-Growth Into Growth." Accounting Bulletin, no. 108 (July 2002). View Details
• Hawkins, David F. "International Accounting Standards Board Update." Accounting Bulletin, no. 108 (July 2002). View Details
• Hawkins, David F. "Assessing Operating Cash Flow Quality." Accounting Bulletin, no. 107 (June 2002). View Details
• Hawkins, David F. "2002 CFA Level I and II Financial Statement Analysis Review." Accounting Bulletin, no. 106 (April 2002). View Details
• Hawkins, David F. "2001 10-K's: Detecting Enronitis Symptoms." Accounting Bulletin, no. 105 (March 2002). View Details
• Hawkins, David F. "Analyzing Goodwill Transition Accounting." Accounting Bulletin, no. 104 (January 15, 2002). View Details
• Hawkins, David F. "Enron Accounting: Background Briefing and Lessons." Accounting Bulletin, no. 103 (December 26, 2001). View Details
• Hawkins, David F. "Timely New Standard Issued: Long-Lived Asset Impairment and Disposal Write-Downs." Accounting Bulletin, no. 102 (November 6, 2001). View Details
• Hawkins, David F. "New Asset Retirement Obligation Standard Explained." Accounting Bulletin, no. 101 (October 9, 2001). View Details
• Hawkins, David F. "New Purchase, Goodwill, and Intangible Asset Rules Explained." Accounting Bulletin, no. 100 (August 13, 2001). View Details
• Hawkins, David F. "International Accounting Standards: Updated Review, Handling Diversity and U.S. GAAP Contrasted." Accounting Bulletin, no. 99 (July 17, 2001). View Details
• Hawkins, David F. "Inventory Write-Downs Explained." Accounting Bulletin, no. 98 (May 1, 2001). View Details
• Hawkins, David F. "SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted." Accounting Bulletin, no. 97 (April 17, 2001). View Details
• Hawkins, David F. "2001 CFA Level 1 and II Financial Statement Analysis Review." Accounting Bulletin, no. 96 (March 2001). View Details
• Hawkins, David F. "This Is It: New Goodwill Accounting Explained." Accounting Bulletin, no. 95 (February 21, 2001). View Details
• Hawkins, David F. "Read 2000 Annual Report Securitization Disclosures: New Information and New Accounting Impact Explained." Accounting Bulletin, no. 94 (February 1, 2001). View Details
• Hawkins, David F. "Last Nail in the Pooling Coffin: New Goodwill and Intangible Asset Proposals." Accounting Bulletin, no. 93 (January 3, 2001): 8. View Details
• Hawkins, David F. "More New Financial Instrument Rules Proposed." Accounting Bulletin, no. 92 (December 13, 2000). View Details
• Hawkins, David F. "New Asset Impairment Rule Proposal." Accounting Bulletin, no. 90 (October 16, 2000). View Details
• Hawkins, David F. "Film Producer and Distributor Accounting Standard Standardized." Accounting Bulletin, no. 89 (August 4, 2000). View Details
• Hawkins, David F. "Comprehensive Derivative and Hedging Accounting Rules Set." Accounting Bulletin, no. 88 (July 18, 2000). View Details
• Hawkins, David F. "New Stock Option Rules." Accounting Bulletin, no. 87 (May 17, 2000). View Details
• Hawkins, David F. "New Standard Proposed: Retirement of Long Lived Asset Obligations." Accounting Bulletin, no. 85 (April 14, 2000). View Details
• Hawkins, David F. "Form 10-K Analysis: Follow The SEC's Lead." Accounting Bulletin, no. 86 (April 14, 2000). View Details
• Hawkins, David F. "2000 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 84 (March 2000). View Details
• Hawkins, David F. "SEC Expected To Step-Up Search For Restructuring Charge, Revenue Recognition and Materiality Abuses." Accounting Bulletin, no. 83 (December 23, 1999). View Details
• Hawkins, David F. "Business Combination and Intangibles Asset Proposals Issued: Will They Stick?" Accounting Bulletin, no. 82 (September 1999). View Details
• Hawkins, David F. "International Accounting Standards Committee's Core Set of Standards: Reviewed and US GAAP Contrasted." Accounting Bulletin, no. 81 (May 5, 1999). View Details
• Hawkins, David F. "New International Accounting Standard: Recognition and Measurement of Financial Instruments." Accounting Bulletin, no. 80 (April 1999). View Details
• Hawkins, David F. "Keeping Score: Accounting and Issues and e-Commerce." Accounting Bulletin, no. 80 (April 1999). View Details
• Hawkins, David F. "1999 CFA Level I and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 77 (March 1999). View Details
• Hawkins, David F. "1998 10-K's: Analyze First Time and Prospective Accounting Changes." Accounting Bulletin, no. 77 (March 1999). View Details
• Hawkins, David F. "CFA Level 1 and II Accounting and Financial Analysis Review." Accounting Bulletin, no. 77 (March 1999). View Details
• Hawkins, David F. "Off Comes On: New Consolidated Financial Statements Proposed." Accounting Bulletin, no. 78 (March 1999). View Details
• Hawkins, David F. "User's Guide to New 1998 Operating Segment Disclosures." Accounting Bulletin, no. 75 (February 1999). View Details
• Hawkins, David F. "1998 10-K's: Earnings Quality Alert." Accounting Bulletin, no. 76 (February 1999). View Details
• Hawkins, David F. "International Accounting Standards: New Interim Financial Reporting Standard Now Effective." Accounting Bulletin, no. 74 (January 1999). View Details
• Hawkins, David F. "FASB May Move toward New International Business Combination Accounting Standard." Accounting Bulletin, no. 73 (November 1998). View Details
• Hawkins, David F. "New International Accounting Standard: Intangible Assets." Accounting Bulletin, no. 72 (October 1998). View Details
• Hawkins, David F. "New Identical Provisions Standards Issued by UK and IASC." Accounting Bulletin, no. 71 (October 1998). View Details
• Hawkins, David F. "New International Accounting Standard: Impairment of Assets." Accounting Bulletin, no. 70 (September 1998). View Details
• Hawkins, David F. "Detecting Lower Earnings Quality." Accounting Bulletin, no. 69 (September 1998). View Details
• Hawkins, David F. "New International Accounting Standard: Discontinuing Operations." Accounting Bulletin, no. 68 (August 1998). View Details
• Hawkins, David F. "New Derivative and Hedging Accounting Standard." Accounting Bulletin, no. 67 (July 1998). View Details
• Hawkins, David F. "International Accounting Standard: New Employee Benefits Standard." Accounting Bulletin, no. 66 (June 1998). View Details
• Hawkins, David F. "Accounting for Soft Costs: New Start-up Activities Cost Standard Consistent with Earlier Advertising Cost Standard." Accounting Bulletin, no. 65 (June 1998). View Details
• Hawkins, David F. "Computer Software Accounting Review: Closing the Loop but not Eliminating the Problem." Accounting Bulletin, no. 64 (March 1998). View Details
• Hawkins, David F. "April's Confusion: Comprehensive Income." Accounting Bulletin, no. 63 (February 1998). View Details
• Hawkins, David F. "1998 CFA Level I and II Accounting Review." Accounting Bulletin, no. 60 (February 1998). View Details
• Hawkins, David F. "New International Lease Accounting Standard Explained." Accounting Bulletin, no. 59 (February 1998). View Details
• Hawkins, David F. "1998 CFA Level I and II Accounting Review Package: Selected Accounting Bulletins." Accounting Bulletin, no. 61 (February 1998). View Details
• Hawkins, David F. "Computer Software Company Earnings Revisions may be Needed." Accounting Bulletin, no. 62 (February 1998). View Details
• Hawkins, David F. "New International Accounting Segment Disclosure Standard Explained." Accounting Bulletin, no. 58 (November 1997). View Details
• Hawkins, David F. "New Derivative Standard Draft Released." Accounting Bulletin, no. 57 (September 1997). View Details
• Hawkins, David F. "Five New Exposure Drafts of International Accounting Standards Released." Accounting Bulletin, no. 56 (September 1997). View Details
• Hawkins, David F. "Four New U.K. Accounting Standards Proposed." Special Issue on The State of Small Business. Accounting Bulletin, no. 55 (August 1997). View Details
• Hawkins, David F. "Two New FASB Standards: Reporting Comprehensive Income and Operating Segment Disclosures." Accounting Bulletin, no. 54 (July 1997). View Details
• Hawkins, David F. "New International Asset Impairment Accounting Standard Proposed." Accounting Bulletin, no. 53 (June 1997). View Details
• Hawkins, David F. "New International Lease Accounting Standard Proposed." Accounting Bulletin, no. 52 (May 1997). View Details
• Hawkins, David F. "International Accounting Standards Committee's Accelerated Work Program Update." Accounting Bulletin, no. 51 (May 1997). View Details
• Hawkins, David F. "1997 CFA Level I and II Accounting Review." Accounting Bulletin, no. 50 (April 1997). View Details
• Hawkins, David F. "1997 CFA Level I and II Accounting Review Package: Selected Accounting Bulletins." Accounting Bulletin, no. 49 (April 1997). View Details
• Hawkins, David F. "Three Accounting Quality Questions to Answer When Reviewing 1996 Annual Reports." Accounting Bulletin, no. 48 (March 1997). View Details
• Hawkins, David F. "FASB and IASC Issue Similar Earnings per Share Standards." Accounting Bulletin, no. 47 (March 1997). View Details
• Hawkins, David F. "Mexico Going Highly Inflationary for FAS 52 Accounting." Accounting Bulletin, no. 46 (February 1997). View Details
• Hawkins, David F. "Moving toward Three New International Accounting Standards: Employee Benefits, Discontinued Operations, and Provisions and Contingencies." Accounting Bulletin, no. 45 (January 1997). View Details
• Hawkins, David F. "New IAS Standard: Accounting for Income Taxes." Accounting Bulletin, no. 44 (December 1996). View Details
• Hawkins, David F. "Is Time Running out for Pooling-of-interests?" Accounting Bulletin, no. 43 (November 1996). View Details
• Hawkins, David F. "International Accounting Standards: Interim Financial Reporting Principles Proposed." Accounting Bulletin, no. 42 (October 1996). View Details
• Hawkins, David F. "New Standard: Transfers and Servicing of Financial Assets and Extinguishment of Liabilities." Accounting Bulletin, no. 41 (July 1996). View Details
• Hawkins, David F. "Will Proposed UK Goodwill and Intangible Asset Account Rules Favoring UK Acquires Change US GAAP?" Accounting Bulletin, no. 40 (July 1996). View Details
• Hawkins, David F. "New Derivative Accounting Standard Proposed." Accounting Bulletin, no. 39 (July 1996). View Details
• Hawkins, David F. "A New Statement of Financial Performance in 1997: The Comprehensive Income Approach." Accounting Bulletin, no. 38 (July 1996). View Details
• Hawkins, David F. "Read 1995 Annual Reports with an Eye to Accounting Changes." Accounting Bulletin, no. 37 (March 1996). View Details
• Hawkins, David F. "Track One Time Charges' Future Effects." Accounting Bulletin, no. 36 (March 1996). View Details
• Hawkins, David F. "Global and US EPS and Business Segment Proposals." Accounting Bulletin, no. 35 (February 1996). View Details
• Hawkins, David F. "Primer on New Stock Option Accounting Alternatives." Accounting Bulletin, no. 34 (December 1995). View Details
• Hawkins, David F. "Financial Instruments: Decision, Proposals, and Best Practices." Accounting Bulletin, no. 27 (December 1995). View Details
• Hawkins, David F. "More Investor Useful Consolidated Statement Proposed." Accounting Bulletin, no. 33 (October 1995). View Details
• Hawkins, David F. "International Accounting Standards Update: New Standard, New Proposal and an Aggressive Work Plan." Accounting Bulletin, no. 32 (July 1995). View Details
• Hawkins, David F. "New Mortgage Banking Standard." Accounting Bulletin, no. 31 (June 1995). View Details
• Hawkins, David F. "Future FASB Decisions to Consider while Reviewing 1994 Reports." Accounting Bulletin, no. 30 (March 1995). View Details
• Hawkins, David F. "Q4 One-time Accounting Items Explained." Accounting Bulletin, no. 29 (March 1995). View Details
• Hawkins, David F. "Peso Devaluation: Two Accounting Perspectives." Accounting Bulletin, no. 28 (January 1995). View Details
• Hawkins, David F. "Stock Buybacks: Avoid Accounting and Financial Statistic Traps." Accounting Bulletin, no. 26 (October 1994). View Details
• Hawkins, David F. "FASB Activities: Midsummer Review." Accounting Bulletin, no. 25 (August 1994). View Details
• Hawkins, David F. "Investor's Guide to Derivative Accounting Basics." Accounting Bulletin, no. 24 (May 1994). View Details
• Hawkins, David F. "Read 1993 Annual Reports to Understand 1994 Profits." Accounting Bulletin, no. 23 (April 1994). View Details
• Hawkins, David F. "South African GAAP: IAS-based." Accounting Bulletin, no. 22 (March 1994). View Details
• Hawkins, David F. "Proposed U.S. Asset Impairment Standard: Goodwill Writedowns Okayed." Accounting Bulletin, no. 21 (January 1994). View Details

Additional Information

• CV

Areas of Interest

• accounting
• financial reporting
• financial statement analysis
• international accounting
• quality of earnings