Paquita Davis-Friday
Professor
Zicklin School of Business
Department: Stan Ross Dept Accountancy
Areas of expertise: Executive Compensation and Pensions
Email Address: Paquita.DavisFriday@baruch.cuny.edu
> View CV- Biography
- Teaching
- Research and Creative Activity
- Grants
- Honors and Awards
- Service
Education
Ph.D., Business Administration, University of Michigan
M.A., Applied Economics, University of Michigan
BBA, University of Michigan
MAcc, University of Michigan
| Semester | Course Prefix | Course Number | Course Name |
|---|---|---|---|
| Spring 2024 | BUS | 90000 | Dissertation Supervision |
| Fall 2023 | BUS | 90000 | Dissertation Supervision |
| Spring 2023 | BUS | 90000 | Dissertation Supervision |
| Fall 2022 | BUS | 90000 | Dissertation Supervision |
| Spring 2022 | BUS | 90000 | Dissertation Supervision |
| Fall 2021 | BUS | 89500 | Independent Study |
| Fall 2019 | BUS | 89500 | Independent Study |
| Fall 2016 | ACC | 9110 | Financial Reporting |
| Fall 2015 | ACC | 9110 | Financial Reporting |
| Fall 2015 | FIN | 9895 | Special Topics in Corp Finance |
| Fall 2014 | ACC | 9110 | Financial Reporting |
| Fall 2013 | ACC | 9110 | Financial Reporting |
| Spring 2013 | ACC | 9110 | Financial Reporting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 9110 | Financial Reporting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2012 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 2101 | Principles of Accounting |
| Fall 2011 | ACC | 9110 | Financial Reporting |
| Fall 2010 | ACC | 9110 | Financial Reporting |
| Spring 2010 | ACC | 2101H | Honors Prin of Acctng I |
| Fall 2009 | ACC | 9110 | Financial Reporting |
| Spring 2009 | ACC | 5400 | Principles of Auditing |
| Fall 2008 | ACC | 9110 | Financial Reporting |
| Spring 2008 | ACC | 5400 | Principles of Auditing |
| Fall 2007 | ACC | 9110 | Financial Reporting |
| Spring 2007 | ACC | 5400 | Principles of Auditing |
| Fall 2006 | ACC | 9110 | Financial Reporting |
| Spring 2006 | ACC | 3000 | Financial Accounting I |
| Spring 2006 | ACC | 3000 | Financial Accounting I |
Journal Articles
Davis-Friday, P., & Boyar, L. (2020). Combating Implicit Bias in Accounting Education and Training. The CPA Journal, 11-12.
Davis-friday, P., & Boyar, L. (2019). Assessing a Golden Opportunity: CEO Performance at McDonald's. The CASE Journal, 15(5).
Davis-friday, P., Guler, L., Brown, A. B., & Marquardt, C. (2015). M&A Decisions and US Firms' Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts. Journal of Business Finance and Accounting, 42(1/2). 237-271.
Fried, A. N., Davis-friday, P., & Davis, H. Z. (2014). The Impact of Duration on Management’s Discount Rate Choice. Research in Accounting Regulation , 217-221.
Fried, A. N., & Davis-friday, P. (2013). Economic Consequences of Mandatory GAAP Changes: The Case of SFAS No. 158. Advances in Accounting, 29(2). 186-194.
(2010). Discussion of Financial Reporting Quality in International Settings: A Comparative Study of the U.S.A., Japan, Thailand, France and Germany. The International Journal of Accounting, 45(1). 35-38.
(2006). The Effects of the Asian Crisis, Corporate Governance, and Accounting System on the Valuation of Book Value and Earnings. The International Journal of Accounting, 41(1). 22-40.
(2005). The Financial Performance, Capital Consultants, and Regulatory Reporting Environment of Crosslisted Firms: Evidence from Mexico. The International Journal of Accounting, 40(1). 1-30.
(2005). Relative Valuation Roles of Equity Book Value, Net Income and Cash Flows during a Macroeconomic Shock: The Case of Mexico and the 1994 Currency Crisis. Journal of International Accounting Research, 4(1). 1-21.
(2004). Recognition and Disclosure Reliability: Evidence from SFAS No. 106. Contemporary Accounting Research, 21(2). 399-429.
(2002). What Managers Should Know about Earnings Management: Its Prevalence, Legality, Ethicality, and Does it Work?. Review of Accounting and Finance, 1(1). 57-71.
(2001). Equity Valuation and Current Cost Disclosures: The Case of Mexico. Journal of International Financial Management and Accounting, 12(3). 260-285.
(2001). An Analysis of the Implications of the IASC Comparability Project for IAS Adopters in the U.S. Asia-Pacific Journal of Accounting and Economics, 8(1). 43-61.
Davis-friday, P. (2000). Inflation Accounting and 20-F Disclosures: Evidence from Mexico. Accounting Horizons (June): 113-135. (Reprinted in) Development Studies in International Accounting- Americas and the Far East/Edward Elgar Publishing Ltd,
(1999). The Value Relevance of Financial Statement Recognition versus Disclosure: Evidence from SFAS No. 106. The Accounting Review, (Synopsized in the FASB Research Supplement, September 29, 2000, p. 3), 403-423.
Presentations
Davis-friday, P., Fried, A., & Jenkins, N. T. (2017, August 31). Thick as Thieves: Reciprocity between Compensation Peers. AAA Annual Meeting. San Diego, CA: American Accounting Association.
Davis-friday, P. (2012, October 14). Economic Determinants of the Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts. Accounting Research Seminar. Newark, New Jersey: Rutgers University.
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-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. (2009, February 28). . Mid-year Meeting. St. Petersburg, FL: AAA International Accounting Section.
Davis-friday, P. (2008, August 31). . Annual Meeting. Anaheim, CA: AAA.
Davis-friday, P. (2008, February 28). . Mid-year Meeting. San Diego, CA: AAA International Accounting Section.
Davis-friday, P. (2008, January 31). . International Accounting Symposium. New York, NY: Columbia University.
Davis-friday, P. (2008, January 31). . : AAA New Faculty Consortium.
Davis-friday, P. (2007, December 31). . University of Illinois International Accounting Symposium. Honolulu, Hawaii
Davis-friday, P. (2007, September 30). . Accounting Symposium. Leuven, Belgium: Accounting Research Network Netherlands.
Davis-friday, P. (2006, May 31). . Wayne State University Accounting Workshop Series.
Davis-friday, P. (2005, January 31). . Singapore Management University Accounting Workshop Series.
Davis-friday, P. (2005, February 28). . Oklahoma State University Accounting Workshop Series.
Davis-friday, P. (2004, April 30). . European Accounting Association Annual Congress. Prague, Czech Republic
Davis-friday, P. (2004, March 31). . University of Illinois International Accounting Symposium. Athens, Greece
Davis-friday, P. (2004, February 28). . University of Colorado-Boulder Accounting Workshop Series.
Davis-friday, P. (2004, June 30). . IAAER International Accounting Research Conference. Durban, South Aftica
Davis-friday, P. (2004, January 31). . University of Michigan Business School Accounting Workshop Series.
Davis-friday, P. (2004, November 30). . City University New York - Baruch College Accounting Workshop Series.
Davis-friday, P. (2004, October 31). . Texas A&M University Accounting Workshop Series.
Davis-friday, P. (2003, March 31). . University of Tennessee Accounting Research Colloquium.
Davis-friday, P. (2003, April 30). . European Accounting Association Annual Congress. Seville, Spain
Davis-friday, P. (2003, June 30). . University of Illinois International Accounting Symposium. Goettingen, Germany
Davis-friday, P. (2003, August 31). . American Accounting Association (AAA) Annual Meeting. Honolulu, Hawaii
Davis-friday, P. (2003, February 28). . AAA International Accounting Section Mid-Year Meeting. Orlando, FL
Davis-friday, P. (2002, September 30). . Indiana University Accounting Research Workshop.
Davis-friday, P. (2002, October 31). . University of Cyprus Second Annual Business Conference.
Davis-friday, P. (2002, August 31). . AAA Annual Meeting. San Antonio, Texas
Davis-friday, P. (2002, May 31). . University of Cincinnati Accounting Workshop.
Davis-friday, P. (2002, January 31). . George Washington University Accounting Workshop.
Davis-friday, P. (2002, March 31). . Rutgers University Accounting Workshop.
Davis-friday, P. (2002, March 31). . University of Illinois International Accounting Symposium.
Davis-friday, P. (2002, March 31). . University of Toronto Accounting Workshop.
Davis-friday, P. (2002, January 31). . AAA International Accounting Section Mid-year Meeting. Fort Lauderdale, FL
Davis-friday, P. (2002, April 30). . European Accounting Association Annual Congress. Copenhagen, Denmark
Davis-friday, P. (2001, October 31). . University of Wisconsin-Madison Accounting Workshop.
Davis-friday, P. (2001, October 31). . University of Texas-Austin Accounting Workshop.
Davis-friday, P. (2001, April 30). . European Accounting Association Annual Congress. Athens, Greece
Davis-friday, P. (2001, January 31). . Asia-Pacific Journal of Accounting and Economics Symposium. Kowloon, Hong Kong
Davis-friday, P. (2001, April 30). . European Accounting Association Annual Congress. Athens, Greece
Davis-friday, P. (2000, July 31). . AAA/DAA Second Globalization Conference. Cambridge, England
Davis-friday, P. (2000, August 31). . AAA Annual Meeting. Philadelphia, PA
Davis-friday, P. (2000, January 31). . AAA International Accounting Section Mid-year Meeting. Tampa, FL
Davis-friday, P. (1999, October 31). . IAAER/CIERA International Accounting Research Conference. Chicago, IL
Davis-friday, P. (1999, October 31). . Emory University Hightower Lecture Series.
Davis-friday, P. (1999, August 31). . AAA Annual Meeting. San Diego, CA
Davis-friday, P. (1999, January 31). . AAA International Accounting Section Mid-year Meeting. Orlando, FL
Davis-friday, P. (1999, March 31). . AAA/KPMG International Accounting Research Conference. Montvale, NJ
Davis-friday, P. (1998, August 31). . AAA Annual Meeting. New Orleans, LA
Davis-friday, P. (1997, August 31). . AAA Annual Meeting. Dallas, TX
Davis-friday, P. (1997, June 30). . Indiana-Notre Dame-Purdue Research Conference. Notre Dame, IN
Other Scholarly Works
Davis-friday, P., Jenkins, N. T., & Wang, C. (2017). Thick as Thieves: Reciprocity between Compensation Peers.
In Progress.Davis-friday, P., & Ashbaugh Skaife, H. (2016). Financial Reporting and International Mergers and Acquisitions.
In Progress.Davis-friday, P. (2007). American Accounting Association Financial Accounting Standards Committee Response to the FASB exposure draft: Employers' accounting for defined benefit pension and other postretirement plans: An Amendement of FASB Statements No. 87, 88, 106 and 132 (R). 21(2), 201-213.
Davis-friday, P. (2005). American Accounting Association Financial Accounting Standards Committee Response to the FASB exposure draft: Share-Based Payment: An Amendment of FASB Statements No. 123 and 95. 19(2), 101-114.
Davis-friday, P., Fried, A., & Jenkins, N. T. The Value of Clawback Provisions.
In Progress.Research Currently in Progess
Davis-Friday, P., & Fried, A.(n.d.). Does the Market Value Marked-to-Market or Smoothed Pension Earnings Components?. In Progress.
Davis-friday, P., Lee, H., & Thorne, N.(n.d.). The Impact of Restatements on Credibility. In Progress.
| Title | Funding Agency Sponsor | Start Date | End Date | Awarded Date | Total Funding | Status |
|---|---|---|---|---|---|---|
| The Informativeness of Purchase Price Allocations | PSC-CUNY 38 | 07/01/2007 | 06/30/2008 | 4600 | Completed | |
| BRESI: Inclusive Pedagogy at the Zicklin School of Business | The Andrew W. Mellon Foundation | 09/01/2022 | 10/15/2023 | 08/19/2022 | 14000 | Funded - In Progress |
| Honor / Award | Organization Sponsor | Date Received | Description |
|---|---|---|---|
| Faculty Service Award | Baruch College Alumni Association | 2017 | |
| Best Paper Award | AAA International Accounting Section | 2008 | |
| Teaching Excellence Award | Zicklin School of Business, Baruch College | 2008 | |
| AICPA 2003 Best Paper Award | AICPA | 2003 | |
| MBA Association Award | University of Notre Dame | 2002 | |
| Alumnus of the Year Award | UMBS Black Business Students Association | 1999 | |
| James Dincolo Teaching Award | University of Notre Dame | 1998 | |
| International Accounting Section Outstanding Dissertation Award | AAA | 1997 | |
| Beta Gamma Sigma, University of Michigan Chapter | 1996 | ||
| Doctoral Internationalization Consortium Representative | 1996 | ||
| Gerald and Lillian Dykstra Teaching Award | 1996 | ||
| Gerald and Lillian Dykstra Teaching Award | 1995 | ||
| KPMG Peat Marwick Doctoral Fellowship | 1995 | ||
| Big Ten Doctoral Fellowship | 1994 | ||
| AICPA Doctoral Fellowship | 1993 | ||
| William A. Paton and Rackham Merit Fellowships | 1992 |
College
| Committee Name | Position Role | Start Date | End Date |
|---|---|---|---|
| Presidential Council on Diversity and Inclusion | Committee Member | Present | |
| Master of Arts Administration Steering Committee | Committee Member | Present | |
| Full-Time MBA Admissions Committee | Committee Member | 11/30/2017 | |
| Graduate Committee on Academic Standing | Committee Chair | 6/30/2017 | |
| Graduate Curriculum Committee | Committee Member | 6/30/2017 | |
| College Senior Staff Ad Hoc Committee on Management and Leadership Practices | Committee Member | 12/31/2015 | |
| Weissman Dean Search Committee | Committee Member | 12/31/2015 | |
| Zicklin Dean Search Committee | Committee Member | 12/31/2013 | |
| Executive Committee | Committee Member | 6/30/2011 | |
| On-Line and Hybrid Learning | Committee Member | 12/31/2010 |
University
| Committee Name | Position Role | Start Date | End Date |
|---|---|---|---|
| Pathways Transfer Majors Committee | Committee Member | 11/1/2011 | 3/31/2012 |
Professional
| Organization | Position Role | Organization State | Organization Country | Start Date | End Date | Audience |
|---|---|---|---|---|---|---|
| Journal of International Accounting Research | Editor, Associate Editor | 9/1/2007 | 6/30/2017 |
Public
| Organization | Position Role | Organization State | Organization Country | Start Date | End Date | Audience |
|---|---|---|---|---|---|---|
| Ad Hoc Reviewer, Accounting Horizons, Accounting Review, Advances in International Accounting, Asia-Pacific Journal of Accounting and Economics, British International Financial Management and Accounting | Program Organizer | Present | ||||
| Independent Budget Office | Board Member | New York | United States | 6/1/2023 | Present | Local |
| Ad Hoc Reviewer, AAA Annual Meeting, Financial Accounting and Reporting and International Accounting Sections | Member | 1/1/1997 | Present |