Daniel Cohen

Daniel Cohen is an Ashbel Smith Professor of Management at the Naveen Jindal School of Management, University of Texas at Dallas. He holds a Ph.D. in Accounting from Northwestern University (2004), an MBA in Finance from The Hebrew University (1999), and a B.A. in Economics and Statistics from The Hebrew University (1997). His research focuses on corporate governance, financial reporting quality, earnings management, and regulatory impacts, particularly around the Sarbanes-Oxley Act.

Professional experience includes roles at New York University, University of Southern California, and visiting positions at the University of Pennsylvania. He serves on editorial boards of top journals like Journal of Accounting and Economics and has extensive conference participation. His work explores how governance structures, regulatory changes, and financial reporting practices influence firm behavior and investor decisions.

Recent research highlights include examining audit adjustments' unintended consequences, SPACs' impact on peers' reporting choices, and real earnings management via trade credit deferrals. He has collaborated with institutions like Stanford, Rice University, and Peking University on cross-border studies.