Spencer Young

Job Market Candidate

McClelland Hall 301

Areas of Expertise

  • Financial reporting
  • Standard setting
  • Capital markets

Spencer is currently a doctoral candidate at the University of Arizona in the School of Accountancy and expects to graduate in May 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):

  • GAAP Restrictions and Financial Statement Comparability 
  • GAAP Restrictions and Voluntary Disclosure
         with Paul Hribar, Rick Mergenthaler, Aaron Roeschley, and Chris Zhao
         (2nd round at the Journal of Accounting Research)
  • GAAP Restrictions and the Debt-Contracting Value of Accounting Information
         with Lin Cheng and Jacob Jaggi
  • Customer Concentration of Targets in Mergers and Acquisitions
         with Mei Cheng and Jacob Jaggi