› About SBA
Distinguished Professor of Accounting
Professor Bowen joined USD in September 2012 after over 30 years at the University of Washington, where he was the PricewaterhouseCoopers Professor of Accounting. Bowen earned his PhD from Stanford University, a MBA from Washington University (St. Louis) and a BA from Drury College. He has co-authored a number of widely used cases and has earned over 50 teaching awards, including 35 from graduating Executive MBA students at Washington. After visiting INSEAD (Fontainebleau, France) in Winter 2001, he received the Best Core Teacher award from the December 2001 graduating class.
Professor Bowen is among "The top 100 Most Prolific Authors in the Accounting Literature Over the Past Half-Century: 1959-2008," J. Heck (2009). His research has garnered three national awards. His papers have appeared in journals such as The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Applied Corporate Finance, and the Journal of Financial and Quantitative Analysis. A number have been highly cited; one has been labeled a "classic" in the accounting literature; and another is among the top 100 in 'all time' downloads out of over 380,000 papers on the Social Sciences Research Network (SSRN). Bowen is currently ranked among the "Top 250" (out of over 220,000 authors) in papers downloaded from SSRN across 'all time.' His current research interests include corporate governance, disclosure policies, earnings management, and the stock-price-relevance of financial and non-financial data. His co-authored work includes studies of the value-relevance of alternative earnings metrics such as "economic value added" (EVA). His work has been mentioned in The Wall Street Journal, Fortune and CFO Magazine. Bowen is a former member of the Editorial Board of The Accounting Review and has served as an ad hoc referee for several academic journals. His Ph.D. students started their careers at schools such as Harvard, Michigan, UT-Dallas, UC-Irvine, USC, and Washington University (St. Louis).
Selected Current Research
Journal Article, Academic Journal
Bowen, B., Jollineau, J., Margheim, L. (2013). iRobot Corporation's Intellectural Property: Accounting For Research and Development Under US GAAP Versus IFRS. Journal of Business Case Studies, 9 (4)
Bowen, B., Call, A., Rajgopal, S. (2010). Financial Whistle-Blowing: Target Firm Characteristics and Economic Consequences. The Accounting Review, 85 (July, 2010), 1239-1271.
Bowen, B., Chen, X., Cheng, Q. (2008). Analyst Coverage and the Cost of Raising Equity Capital: Evidence from the Underpricing of Seasoned Equity Offerings. Contemporary Accounting Research (Fall, 2008), 657-700.
Bowen, B., Rajgopal, S., Venkatachalam, M. (2008). Accounting Discretion, Corporate Governance and Firm Performance. Contemporary Accounting Research, Summer