Associate Professor of Accounting
McClelland Hall 301S
1130 E. Helen St.
P.O. Box 210108
Tucson, Arizona 85721-0108
Areas of Expertise
- Rules-based versus principles-based standards
- Qualitative characteristics of financial information
- Pro forma earnings disclosures
Ph.D., University of Washington, 2008
Master of Accountancy, Brigham Young University (Audit Emphasis), 2002
BS (Audit Emphasis), Brigham Young University, 2002
Rick Mergenthaler is currently an assistant professor of accounting at the Eller College of Management. Before coming to Eller, he was an assistant professor at The University of Iowa, which he joined after earning his PhD in Accounting from the University of Washington. Prior to academia, he was a senior associate at PricewaterhouseCoopers. His areas of expertise area rules-based versus principles-based standards, qualitative characteristics of financial information and pro forma earnings disclosures. His current research includes the evolution of accounting disclosure, understanding changes in the verification and informativeness role of accounting information over time, constituent disagreement and accounting standards, understanding the roles of earnings versus cash flows and the impact of verification and informativeness on IPO mispricing.
- ACCT 498H Honors Thesis
- ACCT 500A Intermediate Financial Accounting
- ACCT 696B Introduction to Accounting Research
Published and Accepted Papers
- “The Effects of PCAOB Inspections on Auditor-Client Relationships” with Andrew Acito and Chris Hogan (forthcoming at The Accounting Review).
- “Financial Statement Comparability and the Efficiency of Acquisition Decisions” with Ciao-Wei Chen, Dan Collins, and Todd Kravet (forthcoming at Contemporary Accounting Research).
- “Principles-Based Standards and Earnings Attributes” with Paul Hribar, David Folsom, and Kyle Peterson (forthcoming at Management Science).
- “Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence?” with Dain Donelson and John McInnis, Journal of Accounting Research, June 2016, pp. 827-861.
- “The Effect of Corporate Governance Reform on Financial Reporting Fraud” with Dain Donelson and John McInnis, 2016, Journal of Law, Finance, and Accounting, pp. 235-274.
- “Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation” with Dain Donelson and John McInnis. Contemporary Accounting Research, March 2013, pp. 242-268.
- “The Timeliness of Bad Earnings News and Litigation Risk” with Dain Donelson, John McInnis, and Yong Yu, The Accounting Review, November 2012, pp. 1967-1991.
- “Rules-Based Accounting Standards and Litigation” with Dain Donelson and John McInnis, The Accounting Review, July 2012, pp. 1247-1279.
- “Investor Sentiment and Pro Forma Earnings Disclosures” with Nerissa Brown, Ted Christensen, and Brooke Elliott, Journal of Accounting Research, March 2012, pp. 1-40.
- “Who Trades on Pro Forma Earnings Information?” with Neil Bhattacharya, Erv Black, and Ted Christensen, The Accounting Review, May 2007, pp. 581-619.
- “Empirical Evidence on Recent Trends in Pro Forma Reporting” with Neil Bhattacharya, Erv Black, and Ted Christensen, Accounting Horizons, March 2004, pp. 17-43.
Awards and Honors
- Dean’s Teaching Award (2011)
- Gilbert P. Maynard Excellence in Accounting Instruction Award (2010)
- Old God Fellowship Recipient (2009)
- Deloitte Foundation Doctoral Fellowship Recipient (2007)