Dr. Don Herrmann
Associate Professor

don.herrmann@okstate.edu
412 Business Building

405-744-8602 (office)
405-744-5123 (department)
405-744-5180 (fax)

Academic, Military, and Professional Positions

School of Accounting, Oklahoma State University, Associate Professor, July 2005
Baylor University, Associate Professor, 2004 - 2005
Oregon State University, Associate Professor, 2000 - 2004
Oregon State University, Assistant Professor, 1995 - 2000
School of Accounting, Oklahoma State University, Accounting Instructor, 1991 - 1995
University of Southern Colorado, Accounting Instructor, 1989 - 1991
Deloitte, Colorado Springs, CO, Auditor, 1987 - 1989

Awards and Honors

International Education Faculty Excellence Award Nominee (2007)
Professor of the Month (2007)
Halliburton Research Award (2006)
Outstanding Instructor (2005)
Professor of the Month (2005)

Education

Ph D, Oklahoma State University, Financial Accounting, 1995
MS, Kansas State University, Accounting, 1987
BS, John Brown University, Business Administration, 1985

Courses Taught

ACCT 6703
- Seminar in Accounting Research (Fall 2009)
ACCT 3113
- Financial Accounting and Reporting Applications (Spring 2009)
ACCT 2103
- Financial Accounting (Fall 2008)
ACCT 3113
- Financial Accounting and Reporting Applications (Fall 2008)
ACCT 3101
- Financial Accounting and Reporting Concepts (Spring 2008)
ACCT 3103
- Financial Accounting and Reporting Concepts (Spring 2008)
ACCT 6703
- Seminar in Accounting Research (Fall 2007)
ACCT 4763
- Internatonal Accounting Abroad (Summer 2007)
ACCT 3103
- Financial Accounting and Reporting Concepts (Spring 2007)
ACCT 6703
- Seminar in Accounting Research (Fall 2006)
ACCT 3103
- Financial Accounting and Reporting Concepts (Spring 2006)

Contracts, Grants, and Sponsored Research

Publications

Tony Kang, Don Herrmann, Joung Kim, 2010, "International Diversification and Management Earnings Guidance: The Effects of Reg FD," Journal of International Accounting Research

Spiceland, Don Herrmann, Thomas, 2008, "Financial Accounting: A Decision Maker's Perspective," McGraw-Hill/Irwin (1)

Don Herrmann, O. Hope, W.b. Thomas, 2008, "International Diversification and Forecast Optimism: The Effects of Reg FD," Accounting Horizons, 22 (2)

Don Herrmann, S. Pornupatham, T. Vichitsarawong, "The Impact of the Asian Financial Crisis on Auditors' Conservatism," Journal of International Accounting Research

Don Herrmann, T. Inoue, W. Thomas, 2007, "The Effect of Changes in Japanese Consolidation Policy on Analyst Forecast Error," Journal of Accounting and Public Policy, 26 (January/February)

Don Herrmann, S. Saudagaran, W. Thomas, 2006, "The Quality of Fair Value Measures for Property, Plant, and Equipment," Accounting Forum, 30 (March), 43-59.

Don Herrmann, I. Hague, 2006, "Convergence: In Search of the Best," Journal of Accountancy, January, 69-73.

Don Herrmann, W. Thomas, 2005, "Rounding of Analyst Forecasts," The Accounting Review, 80 (July), 805-824.

Don Herrmann, T. Inoue, W. Thomas, 2004, "Earnings Management Through Affiliated Transactions," Journal of International Accounting Research, 3 (2), 1-25.

Don Herrmann, T. Inoue, W. Thomas, 2003, "Forecasting Earnings Levels in Japan: The Incremental Usefulness of Subsidiary Earnings," Advances in International Accounting, 16, 85-104.

Don Herrmann, T. Inoue, W. Thomas, 2003, "The Sale of Assets to Manage Earnings in Japan," Journal of Accounting Research, 41, 89-108.

Hermanson, Edwards, Don Herrmann, Sellers, Thomas, T. Sterling Wetzel, 2002, "Financial Accounting: A Business Perspective, 8th Edition," Academic Press (8)

Presentations Given

Rounding of Analyst Forecasts
Oklahoma State University
Stillwater, OK -

Rounding of Analyst Forecasts
University of Texas - San Antonio
San Antonio, TX - 2005

Rounding of Analyst Forecasts
Baylor University
Texas - 2005

The Effect of Changes in Japanese Consolidation Policy on Analyst Forecast Error
Texas Tech University
2005