Jonathan Glover
James L. Dohr Professor of Accounting
Accounting
Office:
531
Kravis
Phone:
212-854-1911
E-mail:
[email protected]
Curriculum Vitae
Biography
Jonathan Glover is the James L. Dohr Professor of Accounting and Chair of the Accounting Division at Columbia Business School. His research interests include financial and managerial accounting, public policy, accounting history, information economics, mechanism design, incentive theory, and relational contracts. The topics he has worked on include earnings management, accounting conservatism, financial accounting standard setting and regulation, corporate governance, information system design, performance measurement, and managerial compensation. He has published more than 50 research papers in leading journals in accounting, economics, and related fields.
Before joining Columbia, Jonathan was on the faculty of the Tepper School of Business at Carnegie Mellon University from 1992-2015, where he taught a variety of MBA courses on financial and managerial accounting and a PhD course on accounting and information economics. He served as Head of the Ph.D. Program at Tepper from 2008-2011. He also held visiting positions at U.C. Berkeley in the spring of 2000 and at Columbia during 2014-2015. Professor Glover was an academic fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission from 2004-2005.
Professor Glover is the incoming managing editor of Foundations and Trends in Accounting, an outgoing editor of The Accounting Review, has been an associate editor of Management Science, and serves or has served on the editorial boards of the The Accounting Review, Contemporary Accounting Research, and the Review of Accounting Studies.
Jonathan graduated from the Accounting Honors Program at The Ohio State University in 1988 and from Ohio State’s PhD Program in Accounting in 1992. Ohio State’s Omicron Chapter of Beta Alpha Psi awarded him their Alumnus of the Year Award in 2016.
Teaching
Spring 2022
Earnings Quality & Fundamental Analysis
(MBA)
Earnings Quality & Fundamental Analysis
(EMBA)
Fall 2020
(PhD) Accounting and Information Economics
(PHD)
Spring 2019
(PhD) Accounting & Information Economics
(PHD)
Fall 2019
Earnings Quality & Fundamental Analysis
(MBA)
Earnings Quality & Fundamental Analysis
(EMBA)
Fall 2018
Earnings Quality & Fundamental Analysis
(MBA)
Earnings Quality & Fundamental Analysis
(EMBA)
Research
Journal articles
Optimal Team Composition: Diversity to Foster Implicit Team Incentives
In Management Science
(2021)
Coauthor(s): Jonathan Glover, E. Kim
Team Incentives and Bonus Floors in Relational Contracts
In The Accounting Review
(2020)
Coauthor(s): Jonathan Glover, Hao Xue
Information Asymmetries about Measurement Quality
In Contemporary Accounting Research
(2019)
Coauthor(s): Jonathan Glover, C. Levine
Accounting Conservatism and Incentives: Intertemporal Considerations
In The Accounting Review
(2018)
Coauthor(s): Jonathan Glover, H. Lin
The Effects of Joint Cost Allocation on Intra-firm Trade: A Comparison of Insulating and Non-Insulating Approaches
In Journal of Management Accounting Research
(2017)
Coauthor(s): A. Arya, Jonathan Glover, B. Mittendorf
Relational Contracts with and between Agents
In Journal of Accounting & Economics
(2016)
Coauthor(s): Tim Baldenius, Jonathan Glover, H. Xue
Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers
In Accounting Horizons
(2015)
Coauthor(s): R. Dye, Jonathan Glover, S. Sunder
Auditor Independence Revisited
In Journal of Accounting, Auditing, and Finance
(2014)
Coauthor(s): A. Arya, Jonathan Glover
Have Academic Accountants and Financial Accounting Standard Setters Traded Places?
In Accounting, Economics, and Law
(2014)
Coauthor(s): Jonathan Glover
On the Upsides of Aggregation
In Journal of Management Accounting Research
(2014)
Coauthor(s): A. Arya, Jonathan Glover
Disclosure and Incentives
In Accounting Horizons
(2012)
Coauthor(s): Jonathan Glover
Explicit and Implicit Incentives for Multiple Agents
In Foundations and Trends in Accounting
(2012)
Coauthor(s): Jonathan Glover
Quasi-Robust Multiagent Contracts
In Management Science
(2009)
Coauthor(s): A. Arya, J. Demski, Jonathan Glover, P. Liang
Performance Measurement Manipulation: Cherry-Picking What to Correct
In Review of Accounting Studies
(2008)
Coauthor(s): A. Arya, Jonathan Glover
Bailouts and Unwanted Coordination
In Journal of Accounting, Auditing, and Finance
(2006)
Coauthor(s): A. Arya, Jonathan Glover
Hierarchical Reporting, Aggregation, and Information Cascades
In Managerial and Decision Economics
(2006)
Coauthor(s): A. Arya, Jonathan Glover, B. Mittendorf
Taxes and the Efficiency-Rent Extraction Trade-off
In Journal of Public Economic Theory
(2006)
Coauthor(s): A. Arya, Jonathan Glover, B. Mittendorf
The Use of Debt to Prevent Short-term Managerial Exploitation
In Annals of Finance
(2006)
Coauthor(s): A. Arya, Jonathan Glover
On the Use of Customized versus Standardized Performance Measures
In Journal of Management Accounting Research
(2005)
Coauthor(s): A. Arya, Jonathan Glover, L. Ye, B. Mittendorf
Separating Facts from Forecasts in Financial Statements
In Accounting Horizons
(2005)
Coauthor(s): Jonathan Glover, Y. Ijiri, C. Levine, P. Liang
Unintended Consequences of Regulating Disclosures: The Case of Regulation Fair Disclosure
In Journal of Accounting and Public Policy
(2005)
Coauthor(s): A. Arya, Jonathan Glover, B. Mittendorf, G. Narayanamoorthy
Intertemporal Aggregation and Incentives
In European Accounting Review
(2004)
Coauthor(s): A. Arya, Jonathan Glover, P. Liang
The Disciplining Role of Accounting in the Long Run
In Review of Accounting Studies
(2004)
Coauthor(s): A. Arya, Jonathan Glover, B. Mittendorf, L. Zhang
Abandonment Options and Information System Design
In Review of Accounting Studies
(2003)
Coauthor(s): A. Arya, Jonathan Glover
Are Unmanaged Earnings Always Better for Shareholders?
In Accounting Horizons
(2003)
Coauthor(s): A. Arya, Jonathan Glover, S. Sunder
Real Options, Conflicting Valuations, and Favoritism
In Topics in Economic Analysis & Policy
(2003)
Coauthor(s): A. Arya, Jonathan Glover
Project Assignment Rights and Incentives for Eliciting Ideas
In Management Science
(2002)
Coauthor(s): A. Arya, Jonathan Glover, B. Routledge
Some Thoughts on the Intellectual Foundations of Accounting
In Accounting Horizons
(2002)
Coauthor(s): J. Demski, J. Fellingham, Jonathan Glover, Y. Ijiri, P. Liang, S, Sunder
"Revenue Accounting" in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations
In Journal of International Financial Management and Accounting
(2002)
Coauthor(s): Jonathan Glover, Y. Ijiri
Depreciation in a Model of Probabilistic Investment
In European Accounting Review
(2002)
Coauthor(s): A. Arya, J. Fellingham, Jonathan Glover, D. Schroeder
Option Value to Waiting Created by a Control Problem
In Journal of Accounting Research
(2001)
Coauthor(s): A. Arya, Jonathan Glover
Capital Budgeting, the Hold-up Problem, and Information System Design
In Management Science
(2000)
Coauthor(s): A. Arya, J. Fellingham, Jonathan Glover, K. Sivaramakrishnan
Implementation in Principal-Agent Models of Adverse Selection
In Journal of Economic Theory
(2000)
Coauthor(s): A. Arya, Jonathan Glover, U. Rajan
Inferring Transactions from Financial Statements
In Contemporary Accounting Research
(2000)
Coauthor(s): A. Arya, J. Fellingham, Jonathan Glover, D. Schroeder, Gilbert Strang
Capital Budgeting: Some Exceptions to the Net Present Value Rule
In Issues in Accounting Education
(1998)
Coauthor(s): A. Arya, J. Fellingham, Jonathan Glover
Earnings Management and the Revelation Principle
In Review of Accounting Studies
(1998)
Coauthor(s): A. Arya, Jonathan Glover, S. Sunder
Implementing Coordinated Team Play
In Journal of Economic Theory
(1997)
Coauthor(s): A. Arya, Jonathan Glover, J. Hughes
Teams, Repeated Tasks, and Implicit Incentives
In Journal of Accounting and Economics
(1997)
Coauthor(s): A. Arya, J. Fellingham, Jonathan Glover
Commitment Issues in Budgeting
In Journal of Accounting Research
(1997)
Coauthor(s): A. Arya, Jonathan Glover, K. Sivaramakrishnan
The Interaction Between Decision and Control Problems and the Value of Information
In The Accounting Review
(1996)
Coauthor(s): A. Arya, Jonathan Glover, K. Sivaramakrishnan
The Role of Budgeting in Eliminating Tacit Collusion
In Review of Accounting Studies
(1996)
Coauthor(s): A. Arya, Jonathan Glover
Verification of Historical Cost Reports
In The Accounting Review
(1996)
Coauthor(s): A. Arya, Jonathan Glover
Capital Budgeting in a Multidivisional Firm
In Journal of Accounting, Auditing, and Finance
(1996)
Coauthor(s): A. Arya, Jonathan Glover, R. Young
Mechanism Design under Alternative Information Structures and Constrained Capacity
In Journal of Economic Theory
(1996)
Coauthor(s): A. Arya, Jonathan Glover, R. Young
A Simple Forecasting Mechanism for Moral Hazard Settings
In Journal of Economic Theory
(1995)
Coauthor(s): A. Arya, Jonathan Glover
Virtual Implementation in Separable Bayesian Environments Using Simple Mechanisms
In Games and Economic Behavior
(1995)
Coauthor(s): A. Arya, Jonathan Glover, R. Young
A Simpler Mechanism That Stops Agents from Cheating
In Journal of Economic Theory
(1994)
Coauthor(s): Jonathan Glover
Approximate Implementation in the Absence of Externalities and Aggregate Feasibility Constraints
In Economics Letters
(1992)
Coauthor(s): Jonathan Glover