Professor Daniel W. Collins is the Henry B. Tippie Research Chair in Accounting at the Tippie College of Business at the University of Iowa. He received the American Accounting Association Outstanding Accounting Educator Award in 2001 and the University of Iowa Board of Regents Award for Faculty Excellence in 2000. His research focuses on the role of accounting numbers in equity valuation, earnings management, and the relation between corporate governance mechanisms and firms' cost of equity and debt financing. A prolific writer and frequent contributor to top academic accounting journals, he has been recognized as one of the top ten most highly cited authors in the accounting literature over the past 20 years.