Donna L. Street

Professor, Al and Marcie Mahrt Chair in Accounting & Chairperson, Department of Accounting
Full-Time Faculty
School of Business Administration: International Business, Accounting

  • Location: Miriam Hall 409
  • Phone: 937-229-2461
  • Email: Contact

Profile

View vitae (pdf)

Courses Taught

  • ACC 305 - Intermediate Financial Accounting I
  • ACC 412 - International Accounting
  • MBA 605A - Contemporary Topics in Accounting
  • MBA 605B - International Accounting

Degrees

  • University of Tennessee, PhD, 1987
  • East Tennessee State University, BBA, 1981

Professional Activities

  • International Association for Accounting Education and Research, Director of Research and Educational Activities, 2011-2012
  • International Association for Accounting Education and Research, President, 2006-2010
  • Beta Alpha Psi, Board of Directors, President, 2004-2005
  • American Accounting Association, International Accounting Section, President, 2005-2006
  • IASC Foundation Education Advisory Group, 2008-present
  • AICPA Staff Advisory Group to Examinations Team to Facilitate Integration of IFRS into the CPA Exam, 2008-2009
  • ICAEW Financial Reporting faculty, 2009-present

Selected Publications

  • Street, D., Glaum, M., Schmidt, P., Vogel, S. Compliance with IFRS 3 and IAS 36 Required Disclosures across 17 European Countries: Company-level and Country-level Determinants. Accounting and Business Research, 41, forthcoming.
  • Street, D., Nichols, N., Cerola, S. (2012). An Analysis of the Impact of Adopting IFRS 8 on the Segment Disclosures of European Blue Chip Companies. Journal of International Accounting, Auditing, and Taxation, 21(2), 79-105.
  • Street, D. (2012). IFRS in the US: If, When and How. Australian Accounting Review, 22(3), 257-274.
  • Street, D. (2011). Criteria for an Independent Accounting Standard Setter: How Does the IASB Rate? Washington, DC: Council of Institutional Investors white paper (CII).
  • Street, D., Fasshauer, J., Glaum, M., Keller, T. (2011). Erfassungsmethoden fur versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahlrechtsentscheidung europaischer Unternehmen. Schmalenbachs Zeitschrift fur betriebswirtschaftliche Forschung, December, 774-809.
  • Larson, R., Street, D. (2011). IFRS Teaching Resources: Available and Rapidly Growing. Accounting Education: An International Journal, 20(4), 317-338, reprinted in Wilson, R., Adler, R. (Ed.), Teaching IFRS, London, Unived Kingdom: Routledge Taylor and Francis Group (2012).
  • Hodgdon, C., Huges, S., Street, D. (2011). Framework-based Teaching of IFRS Judgements. Accounting Education: An International Journal, 20(4), 415-439, reprinted in Wilson, R., Adler, R. (Ed.), Teaching IFRS, London, Unived Kingdom: Routledge Taylor and Francis Group (2012).
  • Tarca, A., Street, D., Aerts, W. (2011). Factors Affecting MD&A Disclosures by SEC Registrants: Views of Practitioners. Journal of International Accounting, Auditing and Taxation, 20(1), 45-59.
  • Gray, S., Linthicum, C., Street, D. (2009). Have "European" and U.S. GAAP Measures of Net Income and Equity Converged Following EU Adoption of IFRS? Evidence from European Companies Listed in the U.S. Accounting and Business Research, 39(5), 431-448.
  • Fassahauer, J., Glaum, M., Street, D. (2008). Adoption of IAS 19R by Europe's Premier Listed Companies: The Corridor Approach versus Full Recognition, Summary of an ACCA Research Monograph. Journal of International Accounting, Auditing and Taxation, 7(2).
  • Street, D. (2008). The Global Adoption of IFRS: Impact on U.S. Opinions and Perspectives. Australian Accounting Review, 46((18)(3)), 199-208, reprinted in Street, D., Needles, B. E. (Ed.), The Road Ahead: Collected Thoughts on Convergence and Adoption of IFRS in the United States.  AICPA (2009).
  • Geary, M., Street, D. (2007). Besser Pharma: International Accounting for Pensions. Issues in Accounting Education, 22(4), 563-578.
  • Street, D., Nichols, N. B. (2007). The Relationship Between Competition and Business Segment Reporting Decisions Under the Management Approach of IAS 14 Revised. Journal of International Accounting, Auditing, and Taxation, 16(1), 51-68.
  • Street, D. (2006). The G4's Role in the Evolution of the International Accounting Standard Setting Process and Partnership with the IASB. Journal of International Accounting, Auditing, and Taxation, 15(1), 109-126.
  • Larson, R. K., Street, D. (2004). Convergence with IFRS in an Expanding Europe: Progress and Obstacles Identified by Large Accounting Firm's Survey. Journal of International Accounting, Auditing and Taxation, 13(2), 89-119.
  • Street, D., Glaum, J. (2003). Compliance with Disclosure Requirements at Germany's New Market: IAS Versus US GAAP. Journal of International Financial Management and Accounting, 4(1), 64-100.
  • Behn, K., Nichols, N. B., Street, D. (2002). The Predictive Ability of Geographic Segment Disclosures: SFAS 131 Versus SFAS 14. Journal of International Accounting Research, 2, 31-44, reprinted in Nobes, C., Alexander, D. (Ed.), International Financial Reporting Standards. Routledge (2007).
  • Street, D., Nichols, N. B. (2002). LOB and Geographic Segment Disclosures: An Analysis of the Impact of IAS 14 Revised. Journal of International Accounting, Auditing and Taxation, 11(2), 91-113.
  • Street, D. (2002). Large Firms Envision Worldwide Convergence of Standards. Accounting Horizons, 16(3), 215-218.
  • Street, D., Gray, S. (2002). Factors Influencing the Extent of Corporate Compliance with International Accounting Standards: Summary of a Research Monograph. Journal of International Accounting, Auditing and Taxation, 11(1), 51-76.
  • Street, D. (2002). An Interview with Sir David Tweedie, Chair International Accounting Standards Board. Journal of International Financial Management and Accounting, 13(1), 73-100.
  • Street, D., Nichols, N., Gray, S. (2000). Segment Disclosures under SFAS No. 131: Has Business Segment Reporting Improved? Accounting Horizons, 14(3), 259-285.
  • Street, D., Bryant, S. (2000). Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings. The International Journal of Accounting, 35(3), 305-329, reprinted in Developments in Financial Reporting by Multinationals, The New Library of International Accounting Series, Edward Elgar Publishing Ltd. (May 2004).
  • Street, D., Nichols, N., Gray, S. (2000). Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards. The International Journal of Accounting, 35(1), 27-63, reprinted in Developments in International Accounting - General Issues and Classifications, The New Library of International Accounting Series, Edward Elgar Publishing Ltd. (April 2004).