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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)


"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) Do Hedge Accounting Restatements Impair Firm Valuation? with P.J. Hoffman and Kate Holland

2) "Reporting in Millions: Determinants and Consequences" with Ted Goodman and Preeti Chowdhury


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