Rick Mergenthaler

Associate Professor of Accounting

Degrees

Ph.D., University of Washington, 2008
Master of Accountancy, Brigham Young University (Audit Emphasis), 2002
BS (Audit Emphasis), Brigham Young University, 2002

Areas of Expertise

  • Rules-Based versus Principles-Based Standards
  • Qualitative Characteristics of Financial Information
  • Pro Forma Earnings Disclosures

Courses

ACCT 498H Honors Thesis
ACCT 500A Intermediate Financial Accounting
ACCT 696B Introduction to Accounting Research

Current Research

  • 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   
  • The impact of verification and informativeness on IPO Mispricing

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)