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Jonathan Black

Jonathan Black

Assistant Professor



Ph.D., Accounting, University of Colorado at Boulder

BSBA, Accounting, Bucknell University

CPA, Connecticut (inactive)


1) The Association between SFAS 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism (with Jeff Zeyun Chen and Marc Cussatt). forthcoming, The Accounting Review.

Working Papers

1) Assessing the Impact of Credit Derivative Seller Disclosure (Dissertation), Under Review 

2) Information Production, Misconduct Effort, and the Duration of Corporate Fraud (with Mattias Nilsson, Roberto Pinheiro and Maximiliano Barbosa da Silva), Under Review 

3) When are Fair Value Estimates Comparable? Evidence from the SFAS 157 Fair Value Hierarchy (with Jeff Zeyun Chen and Marc Cussatt), Under Review

4)  The Effect of General Counsel Influence on the Revelation and Recognition of News (With Charles Ham, Michael Kimbrough and Ha Yoon Yee)

Work in Progress

1) The Impact of Information Environment Influencers (with Mark Bagnoli and Susan Watts)

2) Do Hedge Accounting Restatements Impair Firm Valuation? (with John Campbell, P.J. Hoffman and Kate Holland)

3) When Do Firms Manage Earnings to Resolve Information Asymmetry? Evidence from Securities Gain and Loss Recognition (with David Harris and Thomas Godwin)


Krannert Distinguished Teaching List, Spring 2017, Spring 2018

Krannert Outstanding Teaching List, Spring 2016

"Best Doctoral Student Paper," American Accounting Association Western Regional Meeting, May 2015, Assessing the Impact of Credit Derivative Seller Disclosure. (Co-winner)

"Doctoral Student Teaching Award," University of Colorado Leeds School of Business, Fall 2013

  • Discretion used in finacial reporting

    Accounting professor Jonathan Black discusses his research on discretion in financial reporting

Phone: (765) 49-63356
Office: RAWL 4038

Area(s) of Expertise

Disclosure Quality, Capital Markets, Financial Institutions, Fair Value Accounting