Current Courses

• ACT 411 (Advanced Accounting)

• ACT 612 (Contemporary Issues in Financial Accounting)

Education

• Ph.D., University of Colorado at Boulder, August 2001

• M.S., The American University, May 1997

• B.A., Western Maryland College, May 1993

Research Interests

• Areas: financial accounting and reporting (archival)

• Issues: earnings management, stock options, corporate social responsibility, econometric issues

Teaching Interests

• Financial accounting

Publications

• Campbell, K., D. Johnston, N. Soderstrom, and S. Sefcik. 2007.  Executive Compensation and Non-Financial Risk: An Empirical Examination.  Journal of Accounting and Public Policy 26 (4): 436-462.

• Johnston, D.  2006.  Managing Stock Option Expense: The Manipulation of Option-Pricing Model Assumptions.  Contemporary Accounting Research 23 (2): 395-425

• Johnston, D. and D. Jones.  2006.  How Does Accounting Fit into a Firm's Political Strategy? Journal of Accounting and Public Policy 25: 195-228.

• Johnston, D. and S. Rock. 2005.  Earnings Management to Minimize Superfund Cleanup and Transaction Costs. Contemporary Accounting Research 22 (3): 617-642.

• Johnston, D. 2005.  An Investigation of Voluntary and Regulatory Environmental Capital Expenditures. Journal of Accounting and Public Policy 24: 175-206.

• Johnston, D. and M. Malina. Managing Sexual Orientation Diversity: The Impact on Firm Value.  Group and Organization Management, forthcoming.

Working Papers

• "The Association between R&D Expenditures and Environmental Compliance Costs."  Under review at Journal of Business Finance & Accounting.

• "The Value Relevance of Greenhouse Gas Emissions Allowances." Joint with N. Soderstrom and S. Sefcik.  Under review at European Accounting Review.

Professional Certifications

• Certified Public Accountant, Maryland, 1993