Directory
Curtis Farnsel
Assistant Professor
Full-Time Faculty
School of Business Administration: Accounting
Profile
Dr. Curtis Farnsel is an Assistant Professor in the University of Dayton’s Department of Accounting. Curtis has a Sustainability Scholar designation with the Hanley Sustainability Institute. His research primarily examines the accounting and valuation implications of corporate social responsibility. His work has been published in Accounting and the Public Interest, Journal of Accounting Literature, Advances in Accounting, Abacus, Journal of Corporate Accounting & Finance, Journal of Accountancy, Oil, Gas, and Energy Quarterly, and Tax Notes and has been presented at numerous national and regional conferences hosted by the American Accounting Association (AAA). Curtis has teaching experience in financial accounting, sustainability reporting, and managerial accounting. Curtis currently serves as the faculty advisor for the University of Dayton chapter of Beta Alpha Psi. Prior to joining academia, Curtis was a Senior in the Assurance practice of Ernst & Young. Curtis maintains active CPA and CMA certifications.
Degrees
- University of Oklahoma, PhD (Accounting)
- Bowling Green State University, MAcc
- Bowling Green State University, BSBA (Accounting and Finance)
Licenses/Certifications
- Certified Public Accountant (CPA), Ohio
- Certified Management Accountant (CMA)
Teaching Interests
- Financial Accounting
- ESG Reporting
Research Interests
- Accounting and valuation implications of corporate social responsibility
- Financial reporting transparency
Selected Publications
- Farnsel, C. and E. Neuman. 2024. Local income inequality and the value of corporate tax responsibility. Accounting and the Public Interest. 24 (1): 1-29. https://doi.org/10.2308/API-2023-022
- Farnsel, C. 2024. Do equity method investments moderate the financial performance benefits of CSR? Journal of Corporate Accounting and Finance. 36 (1): 216-230. https://doi.org/10.1002/jcaf.22751
- Farnsel, C. and K. Ha. 2024. Do socially responsible firms demonstrate a preference for using classification shifting to manage earnings? Advances in Accounting. 67: 100763. https://doi.org/10.1016/j.adiac.2024.100763
- Jemiolo, S. and C. Farnsel. 2024. New and enhanced energy tax credits for individuals. Journal of Accountancy. November: 34-40.
- Farnsel, C. 2023. Do investors perceive the link between equity method earnings and future earnings? The role of supplemental disclosures. Abacus. 59 (4): 954-982. https://doi.org/10.1111/abac.12285
- Jemiolo, S. and C. Farnsel. 2023. Complements, substitutes, or neither? A review of the relation between corporate social responsibility and corporate tax avoidance. Journal of Accounting Literature. 45 (3): 474-496. https://doi.org/10.1108/JAL-12-2021-0018
- Farnsel, C. and K. Hennes. 2019. Corporate social responsibility in the oil and gas industry. Oil, Gas, & Energy Quarterly. 67 (3): 417-433.