Daniel Bryan, Ph.D.

Associate Professor ; Graduate Faculty

Specialty: Accounting

Bryan, Daniel

Contact information

Dept: Milgard School of Business
Room: GWP 209
Phone: 253-692-5810
Email: dmbryan@uw.edu


  • Ph.D., University of Oregon, 2002.
  • M.B.A., California State University, San Bernardino, 1989.
  • B.S., California State University, San Bernardino, 1986.


Professor Bryan teaches accounting information systems, introductory accounting, and financial statement analysis in the undergraduate program. He has worked as an assistant professor for SUNY Buffalo, as an auditor for Ernst & Young and as a manager and financial systems analyst for Northern Telecom Japan, Inc. His research primarily focuses on financial reporting and bankruptcy emergence. His financial reporting research examines how items, such as conservatism, forecast dispersion, and audit committee characteristics affect how accounting information can be incorporated into valuation. His bankruptcy research examines how items, such as going concern opinions, solvency and liquidity are associated with the reversal of financial distress for bankrupt firms. He is also fluent in conversational Japanese.


Accounting Information Systems

Selected Publication

  • BRYAN, D., and S. Tiras, The Influence of Forecast Dispersion on the Incremental Association of Earnings, Book Value, and Analyst Forecasts with Market Prices, The Accounting Review, 2007 V 82 (3), 651-678.
  • BRYAN, D., S. Tiras and C. Wheatley, The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergences, Journal of Business, Finance and Accounting, 2002 V 29 (7 & 8), 935-965.

Current Research

  • BRYAN, D., C. Liu and S. Tiras, Earnings Informativeness with Effective Audit Committee Oversight: A Self-Selection Analysis.
  • BRYAN, D., S. Tiras and C. Wheatley, Are Going Concern Opinions Associated with the Reversal of Financial Distress for Bankrupt Firms?
  • Gupta, M., R. Sharman and D. BRYAN, Tradeoffs between Productivity (and Convenience) and Security: A Case Study.

Honors and Awards

  • Doctoral Fellow for the AAA Doctoral Consortium, Lake Tahoe, California (2000)
  • Representative to the Pac-10 Doctoral Consortium, Arizona State University (1999)


  • American Accounting Association (2002- )
  • Certified Public Accountant (1999- )

Professional Service

  • Reviewer for Advances in Accounting (May 2005)