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Jonathan Black

Jonathan Black

Assistant Professor of Management



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

BSBA, Accounting, Bucknell University

CPA, Connecticut (inactive)


"The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism" with Jeff Zeyun Chen and Marc Cussatt, The Accounting Review, 2018, Volume 93(5): 119-144

Working Papers

1) "Information Production, Misconduct Effort, and the Duration of Corporate Fraud" with Mattias Nilsson, Roberto Pinheiro and Maximiliano Barbosa da Silva

2) "When are Fair Values Comparable? Evidence from the FAS No. 157 Hierarchy" with Jeff Zeyun Chen and Marc Cussatt

3) "The Effect of General Counsel Influence on the Revelation and Recognition of News" with Chad Ham, Michael Kimbrough, and Hayoon Yee

4) "Assessing the Impact of Credit Derivative Seller Disclosure"

5) "Does Fair Value Accounting Affect How Banks Signal Future Performance: Evidence from SFAS 115" with Thomas Godwin and David Harris

Work in Progress

1) "Management's Decision to report in Thousands or Millions" with Ted Goodman and Preeti Choudhary

2) "Sharing the wealth: Does organized labor influence how firms use tax savings from the Tax Cuts and Jobs Act of 2017?" with Thomas Godwin

3)"County Socio-economic Characteristics and the Production of Professional Athletes" with Ben Van Kammen


Purdue Research Foundation International Travel Grant Award, 2019

Krannert Distinguished Teaching List, Spring 2017, Spring 2018, Spring 2019

Krannert Outstanding Teaching List, Spring 2016

AAA New Faculty Consortium Fellow, 2016

2015 AAA Western Regional Meeting Best Doctoral Student Paper

Accounting Doctoral Scholar (ADS) – American Institute of CPAs, 2010-2014

University of Colorado – Leeds School of Business Doctoral Fellowship; 2012, 2013

Leeds School of Business Doctoral Student Teaching Award, Fall 2013

Gerald Hart Doctoral Research Fellowship, 2014

  • Discretion used in finacial reporting

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

Phone: (765) 496-3356
Office: RAWL 4038

Area(s) of Expertise

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