Daniel Tinkelman
Professor
Accounting
Location: 506s Whitehead Hall
Phone: 718.951.5152
Fax: 718.951.4383
Email:
Dr. Tinkelman is Marshall G. Kaplan Associate Chair in Municipal Government Accounting. He became Department chair in January 2019. He taught full time at Lehman College for one year, Pace University (11 years), and Hofstra University (9 years), as well summer courses in Rome and Bremen, Germany. Courses he has taught at the undergraduate or graduate levels, include introductory financial and managerial accounting, intermediate accounting, advanced accounting, governmental and nonprofit accounting, financial statement analysis, and auditing. His 32 publications include a textbook, two book reviews, a book chapter, three law review articles, and articles in peer-reviewed academic and practitioner accounting journals. His work has been cited over 1,000 times. He is a CPA. Prior to joining academia, he was an audit manager for Arthur Andersen & Co. and a financial vice president for WPP Group plc. Dr. Tinkelman also does litigation consulting on accounting and valuation matters.
Education:
Ph. D. , Stern School of Business, New York University - 1997 (Accounting)
M.S., State University of New York at Albany - 1978 (Accounting)
B.A., Harvard College - 1976 (Economics)
Areas of Expertise:
His primary research interests are nonprofit organizations, legal obligations of auditors, inventory methods, and financial display and disclosure.
Books and Publications
Parsons, L.M. and D. Tinkelman, editors. (In Press -- forthcoming 2023) Research Handbook on Nonprofit Accounting. Edward Elgar Publishing. (Books and Publications: Book (Edited)) 2022
Parsons, L.M. and D. Tinkelman. (forthcoming 2023). 20. Descriptive Nonprofit Accounting Research. Chapter 20 in Research Handbook on Nonprofit Accounting. Edward Elgar Publishing (Books and Publications: Book Chapter) 2022
Parsons, L.M. and D. Tinkelman. (forthcoming 2023). Introduction to Accounting Research on Nonprofit Organizations. Chapter 1 in Research Handbook on Nonprofit Accounting. Edward Elgar Publishing (Books and Publications: Book Chapter) 2022
Tinkelman, D. and Q. Ling. (f2022) "The Rise and Decline of LIFO."
The Accounting Historians Journal.
(Books and Publications: Article (Peer-reviewed)) 2022
Tinkelman, D. and M. Gomaa. (2021) "Calibrating Word-Sized Graphics for Financial Accounting Applications: Evidence and Examples" Journal of Emerging Technologies in Accounting. (Books and Publications: Article (Peer-reviewed)) 2021
Searing, E. A. M. and Tinkelman, D. (2020) "Accounting for Combinations of Nonprofit Hospitals: Has the FASB Achieved its Goals?" Advances in Public Interest Accounting. Vol. 22. (Books and Publications: Article (Peer-reviewed)) 2020
Tinkelman, D. (2019) "The Tax Cuts and Jobs Act, "Tax-Effecting", and the Valuation of Pass-Through Entities". The CPA Journal. (Books and Publications: Article (Other)) 2019
Tinkelman, D. and C. Tan. "Estimating the Potential Revenue Impact of Taxing LIFO Reserves in the Current Low Commodity Price Environment", Journal of the American Taxation Association (Books and Publications: Article (Peer-reviewed)) 2018
Tinkelman,.D. and D. Neely. Revenue Interactions: Crowding Out, Crowding In, or Neither? Chapter 2 in Handbook of Research on Nonprofit Economics and Management, ed. by B. A. Seaman and D. R. Young. Edward Elgar Publishing. (Books and Publications: Book Chapter) 2018
Tinkelman, D. (2017) Who Benefits from LIFO? Tax Notes. 157 (12), 1783-1789. (Books and Publications: Article (Peer-reviewed)) 2017
Tinkelman, D. and X. Fan. What Weekly Sparklines Could Add to Financial Statements. Journal of Corporate Accounting and Finance. (Books and Publications: Article (Peer-reviewed)) 2017
Introductory Accounting: a measurement approach for managers. Routledge. (Books and Publications: Book (Authored)) 2015
Neely, D. and D. Tinkelman. A Case Study in the Net Reporting of Special Event Revenues and Costs. Journal of Governmental and Nonprofit Accounting. (Books and Publications: Article (Peer-reviewed)) 2014
Parsons, L. and D. Tinkelman. Testing the Feasibility of Small Multiples of Sparklines to Display Semimonthly Income Statement Data. International Journal of Accounting Information Systems. Vol. 14, Issue 1 (Books and Publications: Article (Peer-reviewed)) 2013
Tinkelman, D. and D. Neely. The Whip Cancer Walk: A Case of Real Earnings Management in the Nonprofit Sector. Journal of Accounting Education. Vol. 31, 294-309 (Books and Publications: Article (Peer-reviewed)) 2013
Tinkelman, D. Venuti, E. and L. Schain. Disparate Methods of Combining Test and Assignment Scores into Course Grades. Global Perspectives on Accounting Education. Vol. 10, 61:80. (Books and Publications: Article (Peer-reviewed)) 2013
Nonprofit and Voluntary Sector Quarterly, review of Nonprofit Financial Management: A Practical Guide, by Charles K. Coe, published by John Wiley and Sons. (Books and Publications: Book Review) 2012
Tinkelman, D. and Y. Song. If Asset Misappropriation Is So Common, Why Do So Few Public Companies Disclose It? Journal of Forensic Studies in Accounting and Business. Vol. 4, Issue 1 (Fall) 65:83.. (Books and Publications: Article (Peer-reviewed)) 2012
Tinkelman, D., Viswathan, P., and G. Vogel. (Spring, 2012). Sub S Valuation: To Tax Effect, or Not to Tax Effect, is Not Really the Question. The Tax Lawyer. Vol. 65, Issue 3, 555-589. (Books and Publications: Article (Peer-reviewed)) 2012
Using auditing concepts to discourage college student academic misconduct and encourage engagement. Journal of Academic and Business Ethics. Vol. 5, 1-28 (Books and Publications: Article (Peer-reviewed)) 2012
A Measurement Approach to the First Courses in Accounting. Issues in Accounting Education. Volume 26, Issue 4, 845-857 (Books and Publications: Article (Peer-reviewed)) 2011
Tinkelman, D. and Neely, D. Research Note: Some Econometric Issues in Studying Nonprofit Revenue Interactions Using NCCS Data. Nonprofit and Voluntary Sector Quarterly. Volume 40, Issue 4, 751-761. (Books and Publications: Article (Peer-reviewed)) 2011
Callen, J., Klein, A. , and Tinkelman, D. The Contextual Impact of Nonprofit Board Composition and Structure on Organizational Performance: Agency and Resource Dependence Perspectives. Voluntas. Volume 21, 101-125 (Books and Publications: Article (Peer-reviewed)) 2010
Crowding Out: How do Revenue Sources Interact? Chapter 2 in Handbook of Research on Nonprofit Economics and Management, B. A. Seaman and D. R. Young (editors), Edward Elgar Publishing. (Books and Publications: Book Chapter) 2010
Bhattacharya, R. & Tinkelman, D. (2009). How Tough are Better Business Bureau / Wise Giving Alliance Financial Standards? Nonprofit and Voluntary Sector Quarterly Volume 38, No. 3 June 2009. Published on-line 2008. (Books and Publications: Article (Peer-reviewed)) 2009
Tinkelman, D. & Donabedian, B. Decomposing the Elements of Nonprofit Organizational Performance. Research in Government and Nonprofit Accounting. Volume 12, 75-98 (Books and Publications: Article (Peer-reviewed)) 2009
Unintended Consequences of Expense Ratio Guidelines: The Avon Breast Cancer Walks. Journal of Accounting and Public Policy. Volume 28, Issue 6 (Nov.-Dec.) 485-494. (Books and Publications: Article (Peer-reviewed)) 2009
Donabedian, B. & Tinkelman, D. Street Lamps, Alleys, Ratio Analysis and Nonprofit Organizations. Nonprofit Management and Leadership. 18(1), 5-18. (Books and Publications: Article (Peer-reviewed)) 2007
Govindraj, S., Lee, P., & Tinkelman, D. The Impact of Product and Other Litigation on the Market Value of Automobile Firms. Review of Law and Economics. 3(2) Article 7. (Books and Publications: Article (Peer-reviewed)) 2007
Tinkelman, D. & Mankaney, K. When is administrative efficiency associated with charitable donations? Nonprofit and Voluntary Sector Quarterly. 36 (1), 41-64. (Books and Publications: Article (Peer-reviewed)) 2007
The Decision-Usefulness of Nonprofit Fundraising Ratios: Some Contrary Evidence. Journal of Accounting, Auditing, and Finance, 21 (4), 441-461 (Books and Publications: Article (Peer-reviewed)) 2006
Nonprofit Organizations' Cost Allocation. The CPA Journal, LXXV (7), 50-54. (Books and Publications: Article (Peer-reviewed)) 2005
Allegaert, C., Craco, Jr., L. A., & Tinkelman, D. Class Action Litigation against Enron's Advisors and Bankers. The CPA Journal, 74 (3), 18-20 (Books and Publications: Article (Peer-reviewed)) 2004
Using nonprofit organization-level financial data to infer managers' fund-raising strategies. Journal of Public Economics, 88 (9-10), 2181-2192 (Books and Publications: Article (Peer-reviewed)) 2004
Callen, J., Klein, A. , & Tinkelman, D. (2003). Board Composition, Committees, and Organizational Efficiency: The Case of Nonprofits. Nonprofit and Voluntary Sector Quarterly, 32 (4), 493-520
(Books and Publications: Article (Peer-reviewed)) 2003
Allegaert, C. & Tinkelman, D. New York State Broadens Protections for Accountants from Third-Party Negligence Claims: Parrott v. Coopers & Lybrand, L. L. P. North East Journal of Legal Studies. (Books and Publications: Article (Peer-reviewed)) 2001
CPA Journal, review of What a Difference Knowledge Makes: A Guide to Intermediate Sanctions for Tax-Exempt Organizations and Their Leaders edited by Steven B. Jarett, Published by Accountants for the Public Interest (Books and Publications: Book Review) 2001
Allegaert, C. & Tinkelman, D. Reconsidering the 'Lack of Duty' Defense to State Auditor Negligence Claims. Journal of Corporation Law, 25 (3), 489-510. (Books and Publications: Article (Peer-reviewed)) 2000
Allegaert, C. & Tinkelman, D. Holding Auditors Accountable for Negligence. Commercial Lending Review, 15 (2 ), 61-65. (Books and Publications: Article (Peer-reviewed)) 2000
Factors Affecting the Relation Between Donations to Not-For-Profit Organizations and an Efficiency Ratio. Research in Government and Nonprofit Accounting, 10, 135-162 (Books and Publications: Article (Peer-reviewed)) 1999
Differences in Sensitivity of Financial Statement Users to Joint Cost Allocations: The Case of Nonprofit Organizations. Journal of Accounting, Auditing, and Finance, 13 (4), 377-394
(Books and Publications: Article (Peer-reviewed)) 1998
Eckstein, C., Kyviakidis, P., & Tinkelman, D. Resolving Audit Issues in a High-Tech Environment: A Case Study. Issues in Accounting Education, 13 (3), 595-612. (Books and Publications: Article (Peer-reviewed)) 1998
WPP Group plc: Analyzing the Impact of Purchase Accounting on Reported Results in an International Setting. Issues in Accounting Education, 12 (2), 497-512.
(Books and Publications: Article (Peer-reviewed)) 1997
Conferences, Seminars and Symposiums
Ling, Q. and D. Tinkelman. (2022) LIFO Diehards and Dropouts: A Study of LIFO Retention and Abandonment. 2022 Hawaii Accounting Research Conference (presented virtually) (Conferences, Seminars and Symposiums: Conference Presentation) 2022
Parsons, L.M. and D. Tinkelman. (2022). Descriptive Nonprofit Accounting Research. ARNOVA. Annual conference. Raleigh, NC. (Conferences, Seminars and Symposiums: Conference Presentation) 2022
Tinkelman, D. and Q. Ling. (2022) The Rise and Decline of LIFO. AAA Annual meeting. San Diego. (Conferences, Seminars and Symposiums: Conference Presentation) 2022
Tinkelman, D. and Q. Ling. (2021) An Integrated Approach to Explaining the Consequences of the Choice of Inventory Cost Flow Methods. American Accounting Association CTLA Conference (held virtually) (Conferences, Seminars and Symposiums: Conference Presentation) 2021
Tinkelman, D. and Q. Ling. (2020) LIFO as a "Legacy" Accounting Method: A Study of LIFO Abandonments. CAFR Conference (Hong Kong, but held virtually) (Conferences, Seminars and Symposiums: Conference Presentation) 2020
Searing, E. and D. Tinkelman. Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved its Objectives? 2019 Hawaii Accounting Research Conference (Conferences, Seminars and Symposiums: Conference Presentation) 2019
Searing, E. and D. Tinkelman. Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved its Objectives? AAA Government and Nonprofit Section 2019 Midyear Meeting (Conferences, Seminars and Symposiums: Conference Presentation) 2019
Searing, E. and D. Tinkelman. Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved its Objectives? 2018 ABFM Conference (Denver) (Conferences, Seminars and Symposiums: Conference Presentation) 2018
Tinkelman, D. and C. Tan. "Estimating the Potential Revenue Impact of Taxing LIFO Reserves in the Current Low Commodity Price Environment", Presented at Hawaii Accountimg Research Conference. (Conferences, Seminars and Symposiums: Conference Presentation) 2018
Tinkelman, D. and C. Tan. Low Commodity Prices and the Potential Revenue Impact of Taxing LIFO Reserves. Presentation at American Accounting Association Annual Meeting, San Diego. (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Tinkelman, D. and Neely, D. Revenue Interaction: Crowding Out, Crowding In, or Neither? Presentation at Cleveland State University Conference on Wise Economic Decision Making: Insights from Nonprofit Research. (Conferences, Seminars and Symposiums: Invited Talk) 2017
Tinkelman, D. Teaching a Three-Credit "Principles" Class using the Imperfect Measurement System Approach. AAA Northeast Region Meeting Providence, RI. (Conferences, Seminars and Symposiums: Conference Presentation) 2017
Tinkelman, D., A. Masnick, and M. Gomaa. Can Users Perceive Minimally Material Weekly Patterns and Anomalies in Embedded Income Statement Sparklines? American Accounting Association Annual Meeting. New York City. (Conferences, Seminars and Symposiums: Conference Presentation) 2016
The Wiki Fraud Project in Accounting. American Accounting Association Annual Meeting, Chicago, Il. (Conferences, Seminars and Symposiums: Conference Presentation) 2015
Tinkelman, D. and A. Masnick. Information Visualization, and Graphic Design Concepts to Display Interim Income Statement Data. AAA Mid-Atlantic Meeting. (Conferences, Seminars and Symposiums: Conference Presentation) 2015
Neely, D. and D. Tinkelman.The Walk for Life: A Case of Real Earnings Management in the Nonprofit Sector. American Accounting Association Annual Meeting, Washington, DC (Conferences, Seminars and Symposiums: Conference Presentation) 2012
Tinkelman, D. and Y. Song. (2012, August) If Asset Misappropriation Is So Common, Why Do So Few Public Companies Disclose It? American Accounting Association Annual Meeting, Washington, DC. (Conferences, Seminars and Symposiums: Conference Presentation) 2012
A Measurement Approach to the First Courses in Accounting. American Accounting Association Annual Meeting in Denver. (Conferences, Seminars and Symposiums: Conference Presentation) 2011
Using Auditing Concepts to Discourage Academic Misconduct and Encourage Academic Engagement in College Students. AAA MidAtlantic Meeting, Baltimore, April 2011. Won award for best paper from CTLA section. (Conferences, Seminars and Symposiums: Conference Presentation) 2011
Using Auditing Concepts to Discourage Academic Misconduct and Encourage Academic Engagement in College Students. American Accounting Association Annual Meeting, Denver, August 2011. (Conferences, Seminars and Symposiums: Conference Presentation) 2011
Tinkelman, D. and P. Viswathan. Sub S Valuation: To Tax Affect, or Not to Tax Affect, is Not Really the Question. American Accounting Association Annual Meeting . (Conferences, Seminars and Symposiums: Conference Presentation) 2010
Tinkelman, D., Venuti, E. and L. Schain. (August). Disparate Methods of Combining Test and Assignment Scores into Course Grades. American Accounting Association Annual Meetign in San Francisco. (Another author presented this paper at the American Accounting Association Mid-Atlantic conference in Philadelphia in April, 2011. ) (Conferences, Seminars and Symposiums: Conference Presentation) 2010
Increasing the Transparency and Information Content of Financial Statements Using Sparklines. 2009 American Accounting Association Mid-Atlantic Regional Conference. (Conferences, Seminars and Symposiums: Conference Presentation) 2009
Increasing the Transparency and Information Content of Financial Statements Using Sparklines. American Accounting Association Annual Conference, New York City. (Conferences, Seminars and Symposiums: Conference Presentation) 2009
How Strong Are Nonprofit Revenue Interaction Effects? Evidence from NCCS Data. ARNOVA. Philadelphia, Pa. (Conferences, Seminars and Symposiums: Conference Presentation) 2008
Breast Cancer Walks: Linking Organizational Stresses and Questionable Accounting Practices. ARNOVA. Atlanta, Ga. (Conferences, Seminars and Symposiums: Conference Presentation) 2007
The Avon and Komen Breast Cancer Walks. AAA Government/Nonprofit Section meeting, Norwalk, Connecticut. (Conferences, Seminars and Symposiums: Conference Presentation) 2007
Bhattacharya, R. & Tinkelman, D. Considering the Impact of Better Business Bureau Wise Giving Alliance Financial Standards on the Non-Profit Sector. ARNOVA, Washington, District of Columbia. (Conferences, Seminars and Symposiums: Conference Presentation) 2005
Bhattacharya, R. & Tinkelman, D. Considering the Impact of Better Business Bureau Wise Giving Alliance Financial Standards on the Non-Profit Sector. ARNOVA, Washington, District of Columbia. (Conferences, Seminars and Symposiums: Conference Presentation) 2005
Tinkelman, D. & Donabedian, B. Street Lamps, Alleys, Ratio Analysis. and Nonprofit Organizations. American Accounting Association, Annual Meeting, San Francisco. (Conferences, Seminars and Symposiums: Conference Presentation) 2005
Tinkelman, D. & Mankaney, K. When is administrative efficiency associated with charitable donations? American Accounting Association, San Francisco (Conferences, Seminars and Symposiums: Conference Presentation) 2005
Tinkelman, D. & Mankaney, K. Sketching the Elephant -- Using IRS Data to Investigate the Sensitivity of Nonprofit Organizations' Donors to Efficiency Ratios. American Accounting Association Government/Nonprofit Section Meeting, Cambridge, Massachusetts. (Conferences, Seminars and Symposiums: Conference Presentation) 2005
Street Lamps, Alleys, Ratio Analysis, and Nonprofit Organizations. ARNOVA, Los Angeles, California. (Conferences, Seminars and Symposiums: Conference Presentation) 2004
Reconsidering the Measured Fund-Raising Elasticities of Nonprofit Organizations. American Accounting Association Mid-Atlantic Regional Meeting, Philadelphia, Pennsylvania. (Conferences, Seminars and Symposiums: Conference Presentation) 2003
When are Charities Average Fund-Raising Ratios Informative of their Marginal Fund-Raising Costs? 2002 ARNOVA Conference, Montreal, Canada. (Conferences, Seminars and Symposiums: Conference Presentation) 2002
When are Charities Average Fund-Raising Ratios Informative of their Marginal Fund-Raising Costs? American Accounting Association Annual Conference, San Antonio, Texas. (Conferences, Seminars and Symposiums: Conference Presentation) 2002
Allegaert, C. & Tinkelman, D. (2001, April). State Privity Rules Contain Traps for the Unwary Auditor. North East Academy of Legal Studies in Business, Inc., (Conferences, Seminars and Symposiums: Conference Presentation) 2001
Gelb, D. & Tinkelman, D. Annual Report Informativeness and Information Asymmetry in Equity Markets. American Accounting Association Annual Meeting, Philadelphia. (Conferences, Seminars and Symposiums: Conference Presentation) 2000
Callen, J., Klein, A., & Tinkelman, D. (1999, November). Board Structure and Organizational Efficiency: The Case of Nonprofits. ARNOVA, Arlington, Va. (Conferences, Seminars and Symposiums: Conference Presentation) 1999
Factors Affecting the Relation Between Donations to Not-For-Profit Organizations and an Efficiency Ratio. American Accounting Association Northeast Region, Rochester, New York. (Conferences, Seminars and Symposiums: Conference Presentation) 1999
Callen, J., Klein, A., & Tinkelman. Board Structure and Organizational Efficiency: The Case of Nonprofits. American Accounting Association Northeast Region, Manchester, New Hampshire
(Conferences, Seminars and Symposiums: Conference Presentation) 1998
The Effects of Organizational Characteristics on the Decision-Usefulness of Financial Data of Nonprofit Organizations. American Accounting Association Annual Meeting, Dallas, Texas (Conferences, Seminars and Symposiums: Conference Presentation) 1997
