Kathryn E. Easterday

Rike Hall 221, 3640 Colonel Glenn Hwy, Dayton, OH 45435-0001

Dr. Easterday holds a PhD in Business Administration (Accounting), a Masters of Accountancy, a Master of Science in Manufacturing Management, and a Bachelor’s Degree in Chemical Engineering.  Her professional experience includes 12 years in engineering and technical sales at General Motors Corporation.  She also worked in public accounting as an auditor at Arthur Andersen, LLP; and at a small accounting firm in Dayton, OH where she performed audit, tax and business advisory work.  She taught accounting at Miami University prior to her arrival at Wright State University.

Dr. Easterday has been married to her husband Dennis since 1984.  They reside in Beavercreek, OH.

Education History

PhD in Business Administration (Accounting), University of Cincinnati, 2007

MAcc, Wright State University, 1999

MS in Manufacturing Management, Kettering University (formerly GMI), 1993

BS in Chemical Engineering, University of Cincinnati, 1986


ACC 3010: Intermediate Financial Accounting I (UG)

ACC 3020: Intermediate Financial Accounting II (UG)

ACC 4460: Financial Statement Analysis (UG)

ACC 7410: Financial Accounting Advanced Topics and Research (GR)

ACC 7460: Financial Statement Analysis (GR)


Cook, John K., Kathryn E. Easterday, and Sarah Webber. 2017. "Hobby or Business? Insights into the Section 183 Nine-factor Test and Taxpayer Representation." The ATA Journal of Legal Tax Research, 15(1):19-47.

Brown, Kevin F. and Kathryn E. Easterday. 2016. “Personal disaster recovery plans: helping individuals when tragedy occurs.”  CPA Journal, 86(5): 50-53.

Easterday, Kathryn E. and Pradyot K. Sen. 2016. "Is the January Effect Rational? Insights from the Accounting Valuation Model." Quarterly Review of Economics and Finance, 59(1): 168-185.  Available online at http://dx.doi.org/10.1016/j.qref.2015.05.001 

Easterday, Kathryn E. 2015. “The January effect anomaly: effect on the returns-earnings association.” American Journal of Business, 30(2): 114-146.

Eaton, Tim V., Kathryn E. Easterday, and Michael R. Rhodes. 2013. “The Presentation of Other Comprehensive Income: FASB’s Recent and Proposed Changes,” CPA Journal 83(3): 32-35.

Easterday, Kathryn E. and Tim V. Eaton. 2012. “Defined Benefit Pension Plans: Understanding the Differences Between the Public and Private Sector,” CPA Journal, 82(9): 22-29.

Easterday, Kathryn E. and Tim V. Eaton. 2012. “Double (Accounting) Standards: A Comparison of Public and Private Sector Defined Benefit Plans,” Journal of Public Budgeting, Accounting & Financial Management, 24(2): 278-312.

Easterday, Kathryn E., Pradyot K. Sen, and Jens A. Stephan. 2011. “Another Specification of Ohlson’s ‘Other Information’ Term for the Earnings/Returns Association: Theory and Some Evidence,” Journal of Business Finance & Accounting, 38(9 & 10): 1123-1155.

Easterday, Kathryn E. and Tim V. Eaton. 2010. “A Looming Crisis for Pensions,” CPA Journal 80(1): 56-58.

Easterday, Kathryn E., Pradyot K. Sen and Jens A. Stephan. 2009. “The Persistence of the Small Firm/January Effect: Is it Consistent with Investors’ Learning and Arbitrage Efforts?”  Quarterly Review of Economics and Finance, 49(3): 1172-1193 (This paper is the subject of a December 6, 2007 article in Barron’s Online by Mark Hulbert.)

Professional Affiliations/Memberships

Certified Public Accountant, Ohio license #39002

American Accounting Association

Ohio Society of CPAs

American Institute of Certified Public Accountants

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