Harry Davis

Professor

Zicklin School of Business

Department: Stan Ross Dept Accountancy

Areas of expertise:

Email Address: harry.davis@baruch.cuny.edu

> View CV

Education

Ph.D., Accounting, Columbia University

M.Phil, Accounting, Columbia University

M.B.A., Accounting, Baruch College

B.A., Philosophy, Yeshiva University

SemesterCourse PrefixCourse NumberCourse Name
Spring 2024ACC2101Principles of Accounting
Spring 2024ACC2101Principles of Accounting
Spring 2023ACC2101Principles of Accounting
Spring 2023ACC2101Principles of Accounting
Summer 2022ACC2101Principles of Accounting
Summer 2022ACC2101Principles of Accounting
Summer 2022ACC2101Principles of Accounting
Summer 2022ACC2101Principles of Accounting
Summer 2022ACC2101Principles of Accounting
Summer 2022ACC2101Principles of Accounting
Spring 2022ACC2101Principles of Accounting
Spring 2022ACC2101Principles of Accounting
Spring 2021ACC2101Principles of Accounting
Spring 2021ACC2101Principles of Accounting
Summer 2020ACC2101Principles of Accounting
Spring 2020ACC2101Principles of Accounting
Spring 2020ACC2101Principles of Accounting
Spring 2019ACC2101Principles of Accounting
Spring 2019ACC2101Principles of Accounting
Summer 2018ACC2101Principles of Accounting
Spring 2018ACC2101Principles of Accounting
Spring 2018ACC2101Principles of Accounting
Spring 2017ACC2101Principles of Accounting
Spring 2017ACC2101Principles of Accounting
Spring 2016ACC2101Principles of Accounting
Spring 2016ACC2101Principles of Accounting
Spring 2016ACC2101Principles of Accounting
Spring 2015ACC2101Principles of Accounting
Spring 2015ACC2101Principles of Accounting
Spring 2014ACC9110Financial Reporting
Fall 2013ACC9110Financial Reporting
Spring 2013ACC9110Financial Reporting
Fall 2012ACC9110Financial Reporting
Fall 2012ACCT91100Financial Accounting
Spring 2012ACC9110Financial Reporting
Spring 2011ACC9110Financial Reporting
Spring 2011ACC9110Financial Reporting
Fall 2010ACC9110Financial Reporting
Spring 2010ACC9110Financial Reporting
Spring 2010ACC9110Financial Reporting
Spring 2010ACC9110Financial Reporting
Spring 2010ACC9110Financial Reporting
Fall 2009ACC9110Financial Reporting
Fall 2009ACC9110Financial Reporting
Spring 2009ACC9110Financial Reporting
Spring 2009ACC9110Financial Reporting
Spring 2009ACC9110Financial Reporting
Spring 2009ACC9110Financial Reporting
Fall 2008ACC9110Financial Reporting
Fall 2008ACC9110Financial Reporting
Spring 2008ACC9110Financial Reporting
Spring 2008ACC9110Financial Reporting
Fall 2007ACC9110Financial Reporting
Fall 2007ACC9110Financial Reporting
Spring 2007ACC9110Financial Reporting
Spring 2007ACC9110Financial Reporting
Fall 2006ACC4100Financial Accounting III
Spring 2006ACC4100Financial Accounting III
Fall 2005ACC4100Financial Accounting III
Fall 2005ACC4100Financial Accounting III
Summer 2005ACC2203Prin Mag ACC Nonmajo
Spring 2005ACC4100Financial Accounting III
Summer 2004ACC4100Financial Accounting III
Spring 2004ACC4100Financial Accounting III
Spring 2004ACC4100Financial Accounting III
Spring 2004ACC9805Advanced Financial Accounting
Fall 2003ACC4100Financial Accounting III
Fall 2003ACC9805Advanced Financial Accounting
Summer 2003ACC4100Financial Accounting III
Spring 2003ACC4100Financial Accounting III
Spring 2003ACC9100Fin & Mgt Accounting
Fall 2002ACC9805Advanced Financial Accounting
Fall 2002ACC4100Financial Accounting III
Summer 2002ACC4100Financial Accounting III
Spring 2002ACC4100Financial Accounting III
Spring 2002ACC4100Financial Accounting III
Spring 2002ACC9100Fin & Mgt Accounting
Fall 2001ACC4100Financial Accounting III
Fall 2001ACC4100Financial Accounting III
Summer 2001ACC4100Financial Accounting III

Journal Articles

Davis, H., & Appel, S. (2023). A FIVE COLOR MAP PROBLEM. International Journal of Engineering, Science and Mathematics, 12(11). 21-25.

Davis, H. Z., & Appel, S. (2022). Plato’s Parmenides and its Relationship to Parmenides' “The Way of Truth”. Journal of Liberal Arts and Humanities, 3(7). 44-48.

Davis, H. Z., Appel, S., & Seff, D. (2020). UNIQUE PRIMITIVE PYTHAGOREAN TRIPLES FOR EVERY INTEGER, FOR EVERY SET OF TWO INTEGERS, AND FOR EVERY SET OF THREE INTEGERS, ONE OF WHICH IS A PRIME. International Journal of Engineering, Science and Mathematics, 9(9). 54-59.

Davis, H. Z. (2019). Two Unique Primitive Pythagorean Triples from Every Integer . International Journal of Engineering Science and Mathematics, 8(2). 58-62.

Davis, H. Z., Appel, S., & Seff, D. (2019). Unique Primitive Pythagorean Triples for Every Integer and for Every Set of Two Integers. International Journal of Engineering, Science and Mathematics, 8(10). 1-8.

Fried, A., Davis, H. Z., & Appel, S. (2018). The New World of Debt versus Equity Financing: Time for an Update in Advising Clients. Journal of the CPA Practitioner., 11(2). 5-9.

Rotenstein, A., Davis, H. Z., & Appel, S. (2016). Bad Things Happening to Good Firms, or How Good News Can Hurt the P/E Ratio - A Paradox. SS INTERNATIONAL JOURNAL OF BUSINESS AND MANAGEMENT RESEARCH, 6(5). 10.

Davis, H. Z. (2015). A Brilliant Investment with Bernie Madoff- Arithmetic Average Rate of Return, A Very Flawed Measure. SS INTERNATIONAL JOURNAL OF BUSINESS AND MANAGEMENT RESEARCH, 5(3). 1-11.

Fried, A. N., Davis-friday, P., & Davis, H. Z. (2014). The Impact of Duration on Management’s Discount Rate Choice. Research in Accounting Regulation , 26. 217-221.

Rotenstein, A., Davis, H. Z., & Neath, R. (2013). Are Personality Characteristics Behind the Link Between Procrastination and Academic Performance in Accounting?. Academy of Business Journal, Volume II 2013. 78-96.

Davis, H. Z., Klein, Y. L., & Appel, S. (2013). Can Making Everyone Better Off Make Everyone Unhappier?. SS INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT, 3(6). p 48-60.

Sahay, S., Davis, H. Z., & Peikes, M. (2012). Earnings Management and Auditor Quality. Accounting and Finance Research, 1(1). p.38-52.

Davis, H. Z., Cohn, G., & Appel, S. (2012). Note on Limited Liability in the Bible. TAB Journal (Touro Accounting and Business Journal), (Spring 2012). 44-46.

Davis, H. Z., Friedman, H. H., & Ye, J. (2011). An Ancient Sampling Technique: Flawed, Surprisingly Good, or Optimal. Chance, 24(1). 19-23.

Davis, H. Z., & Fried, A. (2011). America’s Debt Wish Perverse Unintended Consequences— How the Tax Code is Damaging the US Economy. Journal of the CPA Practitioner, 3(2). 9-10.

Davis, H. Z., Appel, S., & Cohn, G. (2011). Will Sunk Costs Sink Jack, A Modern Fable. Journal of the CPA Paractitioner, 3(3). 9-12.

Rotenstein, A., Davis, H. Z., & Tatum, L. (2010). Early Birds versus Just-in-Timers: The Effect of Procrastination on Academic Performance of Accounting Students. Journal of Accounting Education, 27. 223-232.

Davis, H. Z., Mesznik, R., & Lee, J. Y. (2009). Finding an Internal Optimum in the Classification of Management Accounting Information: The Role of Fuzzy Sets. Advances in Management Accounting, 18. 203-216.

Davis, H. Z., Appel, S., & Cohn , G. (2008). “Free Lunches and ROI: A Modern Fable” . Management Accounting Quarterly, 9(2).

Davis, H. Z., Appel, S., & Lee, J. Y. (2007). “The Application of Perceptual Bias to Negative Compensation Situations in Management Accounting Research” . Advances in Management Accounting , 16. 205-215.

Davis, H. Z., Hwang , L. S., & Shoaf , V. (2001). “The Use of Individualized Problems to Improve Students’ Learning” . Journal of Accounting Education , 189-210.

Davis, H. Z., & Tang , C. Y. (2000). “Analyzing Activity Cost Variances” . Advances in Management Accounting , 171-187.

Davis, H. Z., & Cohn , G. (1998). “The Lower of Cost or Market Principle in the Talmud” . The Accounting Historians Notebook, 18-19.

Davis, H. Z., & Peles , Y. (1993). "Measuring the Equilibrium Forces of Accounting Ratios. The Accounting Review, 725-747.

Davis, H. Z., & Strawser , J. (1993). “The Accounting Profession: Expert Witness and/or Advocate” . Critical Perspectives on Accounting, 141-154.

Davis, H. Z., & Peles , Y. (1992). “The Duration of the Adjustment Process of Financial Ratios” . The Review of Economics and Statistics (Harvard University) , 557-559.

Davis, H. Z., & Peles , Y. (1992). "On Measuring Serial correlation: Implication for Finance and Accounting Research Studies” . Review of Quantitative Finance and Accounting, 291-298.

Davis, H. Z., & Peles , Y. (1992). “A Suggestion to have Auditors’ Personal Signatures on the Audit Reports of Financial Statements” . The CPA Journal, 56.

Davis, H. Z., Maksy, M. M., & Kosofsky, M. D. (1987). "Accounting Information Needs of Bank Loan Officers: Results of a National Survey". ABA Banking Journal, 110.

Davis, H. Z. (1986). “Accounting Measurement and Capacity Limits of Technological Devices” . The Accounting Historians Journal , 151-153.

Davis, H. Z., Kahn , N., & Rozen , E. (1984). “LIFO Inventory Liquidations: An Empirical Study” . Journal of Accounting Research University of Chicago, 480-496.

Davis, H. Z. (1984). “Note on the First Recorded Audit in the Bible” . Journal of Accountancy , 60.

Davis, H. Z. (1984). “Theoritcal Development of LIFO-Retail” . Intermediate Accounting, 361.

Davis, H. Z. (1983). “History of LIFO” . Journal of Accountancy , 96-114.

Davis, H. Z. (1982). “Some Additional Evidence on the LIFO/FIFO Choice Using Replacemetn Cost Data”. Journal of Accounting Research University of Chicago, 738-744.

Davis, H. Z. (1982). “History of LIFO” . Accounting Historians Journal , 1-23 (Lead Article).

Davis, H. Z. (1982). “Note on the First Recorded Audit in the Bible” . ,

Davis, H. Z. (1981). “Note on the First Recorded Audit in the Bible” . Accounting Historians Journal , 71-72.

Davis, H. Z. (1981). “The Effect of LIFO Inventory Costing on Resource Allocation: A Comment” . The Accounting Review, 975-976.

Book Chapters

Davis, H. Z., & Strawer, J. (1996). “LIFO”. In Chatfield, M., & Vangermeersch, R. (Eds.), The History of Accounting New York and London. Garland Publishing Inc.

Davis, H. Z. (1993). “History of LIFO”. Historical Perspectives of Selected Financial Accounting Topics (pp. 97-118). Homewood, Illinois,. Irwin.

Presentations

Davis, H. Z., Rotenstein, A., & Neath, R. (2011, August 10). Revisiting Procrastination and Academic Performance of Accounting Students: Controlling for Task and Trait Variables. American Accounting Association Annual Meeting. Denver: American Accounting Association.

Davis-friday, P., Davis, H. Z., & Fried, A. N. (2010, August 20). Accounting Choice, Economic Environment and Employee Demographics. Giessen, Germany: University of Giessen.

Davis-friday, P., Davis, H. Z., & Fried, A. (2010, May 21). Accounting Choice, Economic Environment and Employee Demographics. EAA Annual Congress. Istanbul, Turkey: European Accounting Association.

Davis, H. Z. (2006, April 30). “Individualized Problems”. Baruch College Doctroral Seminar.

Davis, H. Z., & Appel , S. (2004, March 31). “Murphy was a Lousy Statistician” pp. 323-325. Northeast Decision Science Institute Annual Meeting.

Davis, H. Z., & Appel, S. (2004, March 31). "Murphy was a Lousy Statistician". Northeast Decision Sciences Institute Annual Meeting.

Davis, H. Z., & Sahay , (2002, May 8). “Earnings Management”. Baruch College Doctoral Seminar.

Davis, H. Z., Halperin, R., & Peikes , M. (1995, July 31). “Optimal Levels of Financial Reporting Bias and Auditor Quality”. Research Forum of the American Accounting Association Annual Meeting.

Davis, H. Z., & Dzeng , S. (1994, February 23). “Income Manipulation Before the Issuance of Common Shares”. Baruch College Doctoral Seminar.

Davis, H. Z., Halperin , R., & Peikes , M. (1994, November 16). “Optimal Levels of Financial Reporting Bias and Auditor Quality”. Baruch College Doctoral Seminar.

Davis, H. Z., & Peles , Y. (1992, August 31). “The Adjustment Process of Earnings Per Share: Industry Effect Versus Internal Management Effect”. Research Forum of the American Accounting Association Annual Meeting.

Davis, H. Z., & Strawser , J. (1992, August 31). “The Accounting Profession: Expert Witness and/or Advocate”. American Accounting Association Annual Meeting.

Davis, H. Z., & Masky , M. (1989, March 17). “Annual Report Disclosure Needs of Bankers: An Empirical Investigation”. Midwest Business Administration Association Annual Meeting. Chicago, Illinois

Davis, H. Z., & Peles, C. (1989, February 21). “Measuring the Adjustment Period of Ratios”. Baruch College Doctoral Seminar.

Davis, H. Z., & Bochner , M. (1988, August 31). “Individualized Problems: An Empirical Study” pp. 114-115. Collected Abstracts of the American Accounting Association Annual Meeting. Florida

Davis, H. Z., Halperin , R., & Peikes, M. (1988, October 31). “Auditors’ Reputation and Audit Quality: A Market Equilibrium Perspective”. Baruch College Doctoral Seminar.

Davis, H. Z., & Bochner, M. (1988, August 31). "Individualized Problems: An Empirical Study". American Accounting Association's Annual Meeting. Orlando, Florida

Davis, H. Z., & Maksy , M. M. (1986, August 31). “The Usage of Accounting Data Adjusted for Changing Prices: An Empirical Investigation of the Bank Lending Decision” pp. 26-27. American Accounting Association Annual Meeting. New York, New York

Davis, H. Z., & Maskey, M. (1986, August 31). "The Usage of Accounting Data Adjusted for Changing Prices: An Empirical Investigation of the Bank Lending Decision". American Accounting Association's Annual Meeting. New York, NY

Davis, H. Z. (1985, May 31). “Cost-Plus pricing, Cash Flow Predictability, and the LIFO/FIFO Choice”. Baruch College Doctoral Seminar.

Davis, H. Z. (1983, August 31). Panelist. American Accounting Association Annual Meeting. New Orleans

Davis, H. Z. (1982, February 10). “Managerial Goals, Budgets, and Expectancy Theory”. Baruch College Doctoral Seminar.

Davis, H. Z. (1982, February 10). “Dynamic Double Entry Accounting”. Baruch College Doctoral Seminar.

Davis, H. Z., & Snow, C. J. (1982, February 24). “Stock Dividends and Financial Difficulty”. Baruch College Doctoral Seminar.

Davis, H. Z., & N/A, N. K. (1982, August 13). “The LIFO/FIFO Choice: Some New Evidence". American Accounting Association Annual Meeting. Boston, Massachusetts

Davis, H. Z., & Snow, C. J. (1982, August 31). "The Trueblood Criterion and the LIFO/FIFO Choice". American Accounting Association's Annual Meeting. San Diego, California

Davis, H. Z., & Snow, C. J. (1982, August 31). "The Trueblood Criterion and the LIFO/FIFO Choice” p.53. American Accounting Association Annual Meeting. San Diego, California

Davis, H. Z., Kahn , N., & Rozen , E. (1981, May 13). “An Empirical Study of LIFO Liquidations”. Baruch College Doctoral Seminar.

Davis, H. Z. (1981, August 7). “Foreign Currency Translation Controversies: Issues and Prospects”. American Accounting Association Annual Meeting (Discussant).

Davis, H. Z., & Kahn , N. (1981, October 18). “The Effect of Change in GAAP on the Corporate Decision to Exchange Debt". Baruch College Doctoral Seminar.

Davis, H. Z., & Snow, C. J. (1981, February 18). “Cash Flow Predictability, and the LIFO/FIFO Choice”. Baruch College Doctoral Seminar.

Davis, H. Z. (1980, December 22). “Comments on the August 28, 1980 FASB Exposure Draft on Foreign Currency Translation”. Public Hearing on Foreign Currency Translations. : Financial Accounting Standards Board.

Davis, H. Z., & N/A, N. K. (1980, August 31). “The LIFO/FIFO Choice: Some New Evidence “ pp. 141-142. Baruch College Doctoral Seminar.

Davis, H. Z., & Kahn, N. (1980, April 30). "The LIFO/FIFO Choice: Some New Evidence". Baruch College Doctoral Seminar.

Davis, H. Z. (1980, January 31). “History of LIFO”. Florida International University Seminar.

Davis, H. Z., & Kahn, N. (1980, January 31). “The LIFO/FIFO Choice: Some New Evidence". New York University Seminar.

Davis, H. Z., Rotenstein, A., & Tatum, L. Early Birds versus Just-in-Timers: The Effect of Procrastination on Academic Performance of Accounting Students. American Accounting Association Annual Meeting. San Fransisco: American Accounting Association.

Reviews

Davis, H. Z. (1981,October 1). Financial Accounting and Reporting: Texts and Cases. Accounting Review .

Honor / AwardOrganization SponsorDate ReceivedDescription
Teaching AwardBeta Alpha Psi1999
Teaching AwardNational association of Black Accountants1998
The Bernard M. Baruch College Presidential Award for Distinguished Teaching Baruch College1994
School of Business and Public Administration Teaching Excellence Award1994
School of Business and Public Administration Teaching Excellence Award1991
Distinguished Alumni Award of Beta Alpha Psi1989
American Accounting Association Doctoral Fellowship at Columbia University American Accounting Association 1977
Haskins and Sells Fellowship at Columbia University Columbia University 1976
Haskins and Sells Fellowship at Columbia University Columbia University 1975
Baruch College Fellowship Baruch College1973
Certificate of Honor Westinghouse Science Talent Search for paper “On Fermat’s Last Theorem"1967
Mathematical Association Award1967
New York State Regents ScholarshipNew York State Regents1967

College

Committee NamePosition RoleStart DateEnd Date
Thesis Advisor to about 100 Master's studentsPresent
Learning Assurance CommitteeCommittee MemberPresent
Graduate Curriculum CommitteeCommittee Member12/31/2006
Eugene Lange Awards CommitteeCommittee Member12/31/2002
Executive Committee of Department12/31/1999
College P&B CommitteeCommittee Member12/31/1999
Course Committee Chairman- Advanced Accounting12/31/1995
Executive Committee of School of BusinessCommittee Member12/31/1995
Presidential Retrenchment CommitteeCommittee Member12/31/1995
Graduate Curriculum Revision CommitteeCommittee Member12/31/1994
Committee on Academic StandingCommittee Member12/31/1991
The Accounting ForumFaculty Advisor12/31/1986
MBA Admission ForumAttendee, Meeting12/31/1980

University

Committee NamePosition RoleStart DateEnd Date
Dissertation Committes and Oral Exams of PhD candidatesServedPresent

Public

OrganizationPosition RoleOrganization StateOrganization CountryStart DateEnd DateAudience
The Accounting Historians Journal Ad Hoc Reviewer Present
Information Resources Management Journal10/1/2021Present
Information Resources Management JournalAd Hoc Reviewer10/1/2021Present
The Journal of Economics and BusinessAd Hoc Reviewer 1/1/200212/31/2002
OMEGAAd Hoc Reviewer1/1/200112/31/2001
The Journal of Economics and BusinessAd Hoc Reviewer1/1/200112/31/2001
OMEGAAd Hoc Reviewer 1/1/200012/31/2000
Journal of Accounting, Auditing and FinanceAd Hoc Reviewer 1/1/199512/31/1995
Pacific Accounting ReviewAd Hoc Reviewer 1/1/199512/31/1995
Critical Perspectives on AccountingAd Hoc Reviewer 1/1/199412/31/1994
Accounting ReviewAd Hoc Reviewer 1/1/199312/31/1993
American Accounting Association Annual Meeting1/1/199212/31/1992
The Review of Economics and Statistics (Harvard University) Ad Hoc Reviewer 1/1/199212/31/1992
Accounting ReviewAd Hoc Reviewer 1/1/198812/31/1990
American Accounting Association Annual Meeting1/1/198812/31/1988
American Accounting Association Annual Meeting1/1/197712/31/1986
Trueblood Seminar for Professors sponsored by Toche Ross Foundation and the American Accounting Association Participant2/5/19812/7/1981
Northeast Regional Meeting of the American Accounting Association 1/1/197712/31/1977
Doctoral Consortium sponsored by the Haskins and Sells Foundatio and the American Accounting AssociationParicipantOregon8/16/19778/19/1977