Spencer Young

2020-2021 Job Market Candidate

McClelland Hall 301

Areas of Expertise

  • Machine learning
  • Financial reporting
  • Standard setting
  • Capital markets

Spencer successfully defended his dissertation and graduated from the University of Arizona in the School of Accountancy in August of 2020. He is advised by Rick Mergenthaler (Chair), Mei Cheng, Jayanthi Sunder and Jeff Yu. His research interests are in financial reporting, standard setting, and capital markets. He is especially interested in how accounting standards impact capital allocation. 

Research (abstracts available at end of CV):

  • "Are Financial Statements More Comparable when GAAP Limits Managers' Discretion" - Dissertation
  • "Do Managers Convey Information via Voluntary Disclosure when GAAP Limits Managers' Discretion," with Paul Hribar, Rick Mergenthaler, Aaron Roeschley and Chris Zhao (4th round at the Journal of Accounting Research)

  • "Does Restricting Managers' Discretion through Accounting Standards Impact the Usefulness of Accounting Information in Debt Contracting?" with Lin Cheng and Jacob Jaggi (2nd round at the Contemporary Accounting Research)

  • "Customer Concentration of Targets in Mergers and Acquisitions," with Mei Cheng and Jacob Jaggi 


  • "Assessing the Narrative Content of the Annual Report over Time" with Jared Jennings, Joshua Lee and Richard Mergenthaler
  • "A Framework for Measuring Incomparability" with Aditi Khatri