Zane Swanson » Faculty & Staff Directory


Zane Swanson

Phone: (405) 974-2815
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Biographical Info

Dr. Swanson CPA, ABV is an accounting professor at the University of Central Oklahoma College of Business where he teaches financial and international courses. He is knowledgeable in business Spanish, German and French. Swanson focuses on capital markets research and has written 50+ publications. He is also active in AIS/XBRL studies. Previous to his academic career, he was an analyst in nonprofit and financial institutions.


  • Ph.D., University of Oklahoma
  • M.S., International Business, University of South Carolina
  • M.S., Industrial Administration, Carnegie-Mellon Graduate School of Business
  • B.S., Electrical Engineering, Massachusetts Institute of Technology


  • ERP Consolidated Accounting Serial Exercise. Journal of Integrated Enterprise Systems (Forthcoming 2013) with S. Chan
  • Does Balance Sheet Classification Matter? Evidence From Trust Preferred Stock. Mustang Journal of Accounting and Finance (Spring 2013) with K. Gunderson and C. Chaiao
  • Goodwill Impairment: A Comparative Country Analysis Academy of Accounting and Financial Studies Journal (2013) with R. Singer and A. Downs
  • Using XBRL to Transform Existing Financial Statements into the Proposed Presentation Format. Mustang Journal of Accounting and Finance (Spring 2013) with O. Mironova
  • IFRS: A Catalyst for Change in US Accounting Education ACBSP Annual Edition (2012 Vol 3) with R. Singer and J. Mack.
  • Knowledge Management for the Converged IASB and FASB Standards The IUP Journal of Knowledge Management (2011) with R. Freeze
  • The Effects of Accounting eTutor on Learning Outcomes Review of Higher Education and Self-Learning (2011) with J. Cheng.
  • Impact of Cash Holdings on Investment Value Central Business Review (2011) with R. Alltizer
  • Does the Weighted Cost of Capital Associate With Returns on Operating and Financial Assets With Investor Anticipation or Reaction?[And Do Financial Assets
  • Reduce the Cost of Capital?] Academy of Accounting and Financial Studies Journal (2011) with V. Viinanen
  • ERP Curriculum Design and Competency Mapping Flow Chart, Decision Science Journal of Innovative Education (2011) with M. Hepner.
  • Do Restatements Change Bankruptcy Predictions? Central Business Review (2010) with J. Theis and R. Green
  • Prospect Theory And Firm Age. Journal of Business and Economic Perspectives (Vol 36 No 1 Spring/Summer 2010).
  • Intangible Assets (or Lack Thereof) Association with Firm Distress Journal of American Academy of Business, Cambridge (Vol 15 No 2 2010).
  • Minority Stockholder Information Relevance: Wealth Effects and/or Monitoring Academy of Accounting and Financial Studies Journal (2011).
  • A Model for Legal Risk Analysis Management Accounting Quarterly (Fall 2007) with K. Johnson.
  • How Do Firms Address Multiple Taxonomy Issues? ed. R. Debreceny, C Felden and M. Piechocki New Dimensions of Business Reporting and XBRL (2007) with G. Durler and W. Remington.
  • The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Conservatism Journal of Accounting and Finance Research (Vol 13 No 3 2005) with A. Seetharaman and B. Srinidi.
  • Speculative vs. Non-Speculative Bond Ratings and the Value of Financial Statement Information for the Market Journal of Accounting and Finance Research (Vol 13 No 3 2005) with A. Seetharaman
  • To What Extent Does Learning Style Associate With Performance in Introductory Accounting? Journal of Accounting and Finance Research (Vol 13 No 2 2005) with R. Heath and D. Edmiston.
  • The Impact of SFAS 109 Information, at the Margin, on Merger Returns Journal of Accounting and Finance Research with R. Alltizer (2004).
  • The Capital Structure Paradigm {Evolution of Debt/Equity Choices} Praeger Publishers an imprint of Greenwood Publishing, Westport, CT. (2003) with B. Srinidhi and A. Seetharaman.


  • Researcher of the Year, Department of Accounting (2009 and 2010)
  • Researcher of the Year, College of Business Administration (2009)

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