John B. and Lillian E. Neff College of Business and Innovation

Texas Tech University, Lubbock, Texas 1993
Doctor of Philosophy, Accounting

Wichita State University, Wichita, Kansas 1985
Master of Professional Accountancy, Accounting

• Intermediate Financial 2  - Spring 2019
• Accounting Internship  - Spring 2019
• External Financial Reporting II - Spring 2019
• Intermediate Financial 2  - Fall 2018
• Accounting Internship - Fall 2018
• External Financial Reporting II - Fall 2018
• Accounting Systems for Operational and Strategic Management - Fall 2018
  
  

• Teclehaimanot, Berhane, Jiyu You, Diana R. Franz, Mingli Xiao and Sue Ann Hochberg. “Ensuring Academic Integrity in Online Courses: A Case Analysis in Three Testing Environments.” Quarterly Review of Distance Education. 2018. Volume 19 #1, pp. 47-53.
• Franz, Diana R., “Back to the Future” (Or How a Product Last Sold Almost 60 Years Ago Resulted in a Current Financial Statement Restatement). Issues in Accounting Education. May 2018, Vol. 33, No. 2, pp. 9-17.
• Chichernea, Doina C. and Diana R. Franz, “The Effect of Regulation on the Relationship between Earnings and Stock Returns.” Accounting and Finance Research. 2016, vol. 5, No. 3.
• Franz, Diana R., Hassan HassabElnaby and Gerald J. Lobo, “Impact of Proximity to Debt Covenant Violation on Earnings Management.” Review of Accounting Studies. 2014.
• HassabElnaby, Hassan, Diana R. Franz and Brian Laverty, “The Effectiveness of the PCAOB Inspection Process.” International Journal of Management Accounting Research. 2013.
• Mosebach, Janet and Diana R. Franz, “Did Right Case Take a Wrong Turn? International Research Journal of Applied Finance; published online as Case ID 040701 in July 2013 and available at https://irjaf.com/Case_Studies.html also included in IRJAF 2014 Book on Case Studies in Finance and Accounting.
• de la Rosa, Denise, Diana R. Franz and Dean Crawford. “Distributional Asymmetries on the Warsaw Stock Exchange 1991 through 2004.” International Journal of Accounting Information Science and Leadership. 2009, 74-89.
• Crawford, Dean, Diana R. Franz, and Gerald J. Lobo. “The Effect of the Prolonged Bull Market on the Market Response to Large and Small Stock Distributions.” American Journal of Finance and Accounting. 2009, 312-333.
• Laverty, Brian L. and Diana R. Franz. “ACLN: Shipper of Illusions.” Journal of Accounting Case Research. Spring 2007, 1-15.
• Crawford, Dean, Diana R. Franz, and Gerald J. Lobo. “Signaling Managerial Optimism through Stock Dividends and Splits: A Reexamination of the Retained Earnings Hypothesis” Journal of Financial and Quantitative Analysis. September 2005, 531-561.
• de la Rosa, Denise, Dean Crawford, and Diana R. Franz. “Trading on the Warsaw stock exchange—from Reopening in 1991 through 2000.” Journal of International Accounting, Auditing and Taxation. 2004, 121-134.
• Schroeder, Nicholas W. and Diana R. Franz. “Explaining the Decline in CPA Candidates.” The CPA Journal. October 2004, 62-66.
• Beeler, Jesse D., Diana R. Franz, and Benson Wier. “Perceptions of Benefit and Justice and Desired Outcomes.” Advances in Accounting Behavioral Research. 2001, 361-377.
• Crawford, Dean and Diana R. Franz. “Stock Dividends and Splits: Anticipation, Signaling, and Market Response.” Journal of Accounting, Auditing & Finance. Spring 2001, 141-166.
• Chadwick, Karen, Diana R. Franz, and Brian Laverty. “Assessing the Reliability of Information Obtained Through the Internet.” The CPA Journal. May 2001, 54-57.
• Laverty, Brian L., Diana R. Franz, and Karen M. Chadwick. “Substantial Authority on the Internet.” The Ohio CPA Journal. April-June, 2000, 64-65.
• Crawford, Dean, Denise M. de la Rosa, and Diana R. Franz. “Nowy Miernik Wyniku Finansowego (A New Measurement of Financial Performance),” Rachunkowoу, July, 1999, 441–442.
• Campbell, Linda, Dean Crawford, and Diana R. Franz. “How Companies are Complying with the Comprehensive Income Disclosure Requirements.” The Ohio CPA Journal. January-March, 1999, 18-25.
• Franz, Diana R., Dean Crawford, and Linda Campbell. “How to Value Gifts of Employee Stock Options.” The Tax Adviser. December 1998, 848-855.
• Crawford, Dean, Diana R. Franz and G. Robert Smith, Jr. “Michael Eisner’s Compensation Agreement with Disney.” Issues in Accounting Education. November 1998, 957-974.
• Franz, Diana R., Dean Crawford, and Denise de la Rosa. “Comprehensive Income: Gauging A Company’s Exposure to Risk.” Journal of Lending & Credit Risk Management. November 1998, 52-60.
• Franz, Diana R., Dean Crawford, and Eric N. Johnson. “The Impact of Litigation Against an Audit Firm on the Market Value of Non-Litigating Clients.” Journal of Accounting, Auditing & Finance. Spring 1998, 117-134.
• Franz, Diana R., Dean Crawford, and Deborah J. Dwyer. "Downsizing, Corporate Performance and Shareholder Wealth." Mid-American Journal of Business. Spring 1998, 11-20.
• Gaffney, Dennis J., Diana R. Franz, and Maureen H. Smith. “Tax Court Introduces Financial Statement Materiality into the Tax Law.” The Tax Adviser. December 1997, 750-753.
• Crawford, Dean, Diana R. Franz, and Dennis J. Gaffney. "The Complexities of the Sec. 165(I)(1) Disaster Loss Election.” The Tax Adviser. October 1997, 646-652.
• de la Rosa, Denise, Diana R. Franz, and Dean Crawford. "Reporting Comprehensive Income in the Financial Statements." The Ohio CPA Journal. October-December 1997, 10-15.
• Crawford, Dean, Diana R. Franz, and G. Robert Smith, Jr. "Computing Employee Stock Option Values with a Spreadsheet." Management Accounting. July 1997, 44-48.
• Rao, Ramesh P. and Diana R. Franz. "Intra-Industry Information Transfers and Stock Repurchases." Research in Finance. 1996, 71-86.
• Franz, Diana R., G. Robert Smith, Jr., and Dean Crawford. "How to Account for Stock Options in Nonpublic Companies." The Small Business Controller. Fall 1996, 26-32.
• Crawford, Dean, Diana R. Franz, Raymond A. Zimmermann, and Philip R. Fink. "Exposure to the Extracontractual." Journal of Accountancy. December 1995, 89-91.
• Franz, Diana R., Ramesh P. Rao and Niranjan Tripathy. "Informed Trading Risk and Bid-Ask Spread Changes Around Open Market Repurchases in the NASDAQ Market." Journal of Financial Research. Fall 1995, 321-327.
• Pullo, Marcey, Dean Crawford, and Diana R. Franz. "Tax Consequences of Employee Stock Options." The Ohio CPA Journal. August 1995, 25-27.
• Zimmermann Raymond A. and Diana R. Franz. "An Update on the Nanny Tax." The Ohio CPA Journal. April 1995, 19-20.
• Crawford, Dean and Diana R. Franz. "Stock-Based Compensation: Estimating Option Values." The CPA Journal. December 1994, 60-62.
• Franz, Diana R. "Consolidated Financial Statements: Understanding Their Theories." The Woman CPA. April 1984, 14-19.

• Beta Alpha Psi National Outstanding Faculty Advisor Award 2018
• Participant in The University of Toledo’s Course Design Institute Summer 2018.
• Recipient of the Andrews Best Paper Award at the Ohio regional meeting of the American Accounting Association, May 2009, for “Impact of the Sarbanes-Oxley Act on the Relationship between Debt Covenant Violation and Earnings Management.” with coauthors Hassan HassabElnaby and Gerald Lobo.