David Salerno
Education
B.S., M.B.A., The University of Scranton
Ph.D., Kent State University
Professional Information
David Salerno, Ph.D., CPA, is an Associate Professor of Accounting at the University of Scranton’s Kania School of Management (KSOM). He is the Program Director of the KSOM/Geisinger Health System Master of Business Administration program, which delivers master’s level education to key employees at various Geisinger hospital locations. Dr. Salerno has also served as the Interim Associate Dean of KSOM for the 2018-2019 academic year.
Following a career in industry and in public accounting, Dr. Salerno joined the university’s faculty in 2006. He subsequently earned his Ph.D. at Kent State University in Kent, Ohio, concentrating in accounting and minoring in finance and statistics, and was awarded Kent State’s Teaching Fellow award. His teaching includes graduate courses in financial accounting, financial statement analysis & research, and financial reporting, as well as undergraduate financial, managerial, and cost accounting courses. Dr. Salerno’s research interests include earnings quality, financial analyst forecasts, and cash flows. He has published his work in both academic and professional accounting and finance journals, and has presented his research at several American Accounting Association conferences, as well as other academic venues.
Before his academic career, having earned a degree in mechanical design technology, Dr. Salerno worked for numerous engineering and manufacturing firms in Pennsylvania and New York as a process and test equipment designer, where he gained an in-depth knowledge of manufacturing cost-flows and methods, and then ultimately operated a small business in upstate New York. Afterward, he obtained his CPA license and worked for several years in public accounting, performing audits and tax preparation for small businesses and not-for-profit organizations, and later as a cost and pricing specialist for manufacturing firms in northeastern Pennsylvania, specializing in cost accounting, overhead application, and activity based costing.
Dr. Salerno also serves on several committees, including KSOM’s Strategic Planning committee, where he manages the continuing development and tracking of the school’s strategic plan, and on KSOM’s Assessment Committee that measures students’ learning success. Both committees are integral to maintaining the school’s AACSB business school accreditation.
Publications
Geiszler, M., Jeppson, N, and Salerno, D., “Firm Credit Ratings and Financial Analyst Forecast Performance” Economic and Business Review, Vol. 20, Iss. 3, 2018.
Jeppson, N, Ruddy, J. and Salerno, D., "Defining and Quantifying the Pension Liabilities of Government Entities in the U.S." Journal of Corporate Accounting and Finance, 29(1) 2018, 98-106.
Jeppson, N. Salerno, D., "Innovation Focused Strategy and Earnings Management." Economic and Business Review, Vol. 19, No. 1, 2017.
Lawrence, R., Wright, M., Salerno, D., “Decoding Masters Degrees for Accounting Professionals” Pennsylvania CPA Journal, Spring, 2016.
Forst, A., and Salerno, D. “Ten Years of Mandatory Use of IFRS in the European Union: A Status Report.” Journal of Corporate Accounting and Finance, July/August, 2016.
Salerno, D., Jeppson, N. and Ruddy, J. "The Statement of Cash Flows and the Direct Method of Presentation." Management Accounting Quarterly, Vol. 17, No. 3, Spring, 2016.
Salerno, D., Ruddy, J., and Rajan, M. “Explaining Recent Modifications to the Treatment and Use of Repurchase Transactions.” Journal of Structured Finance, Vol. 21, No. 3, Fall, 2015, 62-68.
Salerno, D., Ruddy, J., and Rajan, M. “Changes to Accounting for Repurchase Agreements.” The CPA Journal, August, 2016.
Salerno, D. "The Role of Earnings Quality in Financial Analyst Forecast Accuracy." Journal of Applied Business Research, 30(1), 255-276, 2014.
Salerno, D., and Jeppson, N. “Earnings Forecast Optimism for U.S. vs. Non-U.S. Firms.” International Business & Economics Research Journal, 12(11), 2013, 1491-1502.
Conference Presentations
Salerno, D. and Jeppson, N., "Using Drawings and Illustrations To Enhance Accounting Lectures” poster session presentation at the 2016 Meeting of the Midwest Region of the American Accounting Association, Chicago, Illinois, October 2016.
Lawrence, R., Salerno, D. F., Wright, M. A., “What's in a Name? The Use of Course Content Surrogates.” 23rd Annual Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, NV, February, 2016.
Salerno, D. and Jeppson, N. "The Continued Popularity of the Indirect Method to Present Cash Flows from Operating Activities" 21st Annual Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, NV, February 20-23, 2014.
Salerno, D., Jeppson, N., and Geiszler, M., “The Effect of Earnings Quality on Analyst Forecast Optimism.” 2014 Meeting of the Northeast Region of the American Accounting Association, Albany, NY, October 2014.
Boyle, D., Boyle, J., and Salerno, D., "A Survey of University Accounting Professors on Student Academic Dishonesty in the Classroom: Degree, Causes and Perceptions" 20th Annual Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, NV, February 21-24, 2013.
Lawrence, R., Mlodzienski, L., and Salerno, D. “Creating a Framework to Compare IFRS with U.S. GAAP” 19th Annual Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, NV, February 23-26, 2012.
Salerno, D. and Jeppson, N., "Do Market Conditions Drive Analyst Forecast Optimism for International vs. U.S. Firms?” Ohio Regional Meeting of the American Accounting Association, 2010.
Salerno, D., "Does Convergence of Accounting Standards Influence Analyst Optimism?” Ohio Regional Meeting of the American Accounting Association, 2010.
Lawrence, R., Johnson, R., and Salerno, D. "An Analysis of Allocation Techniques in Accounting." 14th Annual Meeting of the American Society of Business and Behavioral Sciences, Las Vegas, NV, February 22-25, 2007.