Job Market Candidate
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):
- Are Financial Statements More Comparable when GAAP Limits Managers' Discretion?
- Do Managers Convey Information via Voluntary Disclosure when GAAP Limits Managers' Discretion?
with Paul Hribar, Rick Mergenthaler, Aaron Roeschley and Chris Zhao
(2nd round at the Journal of Accounting Research)
- Customer Concentration of Targets in Mergers and Acquisitions
with Mei Cheng and Jacob Jaggi
- GAAP Restrictions and the Debt-Contracting Value of Accounting Information
with Lin Cheng and Jacob Jaggi