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Accounting Information & Management

Leonard Spacek Professor of Accounting Information & Management

Director, Accounting Research Center

Ronald A. Dye

A faculty member at the Kellogg School of Management since 1986, Ronald Dye was named the Leonard Spacek Professor of Accounting Information and Management in 1993. Previously, he held appointments in accounting and economics at the University of Chicago and in accounting at Yale University.

Professor Dye's teaching and research interests include managerial accounting, management compensation, financial disclosure, information economics, and the economics of standards. He is the author of more than 40 papers which have appeared in leading academic journals of accounting and economics, including The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Rand Journal of Economics, International Economic Review, Journal of Labor Economics, Journal of Public Economics, Journal of Business, and the Journal of Political Economy. He is a member of the editorial boards of the Journal of Accounting Research, Journal of Accounting and Economics, and the Review of Accounting Studies.

Professor Dye regularly gives seminars at leading international business schools. Most recently, he has been studying and lecturing on how firms' can improve their strategic decision-making through their accounting choices.

About Ronald
Research interests
  • Managerial accounting
  • management compensation
  • financial disclosure
  • information economics
  • economics of standards
  • auditors
Teaching interests
  • Managerial accounting
  • management compensation
  • financial disclosure
  • information economics
  • economics of standards
  • auditors
  • PhD, 1981, Economics, Carnegie Mellon University
    MS, 1978, Economics, Carnegie Mellon University
    BS, 1976, Mathematics, State University of New York, Cortland
  • Chairman of Department of Accounting and Information Management, Kellogg School of Management, Northwestern University, 2001-2011
    Leonard Spacek Professor of Accounting, Kellogg School of Management, Northwestern University, 1993-present
    Visiting Professor of Accounting, Marshall School of Business, University of Southern California, 2006
    Visiting Goizueta Professor of Financial Reporting, Goizueta Business School, Emory University, 2000
    Visiting Professor of Accounting, School of Management, Yale University, 1997
    Chairman of Department of Accounting and Information Management, Kellogg School of Management, Northwestern University, 1993-1999
    Eric L. Kohler Professor of Accounting, Kellogg School of Management, Northwestern University, 1990-1993
    Visitng Professor of Accounting, Graduate School of Business, University of Chicago, 1989-1990
    Professor of Accounting, Kellogg School of Management, Northwestern University, 1988-1989
    Associate Professor of Accounting, Kellogg School of Management, Northwestern University, 1986-1988
    Associate Professor of Accounting, Graduate School of Business, University of Chicago, 1985-1986
    Assistant Professor of Accounting and Business Economics, Graduate School of Business, University of Chicago, 1983-1985
    Assistant Professor of Business Economics, Graduate School of Business, University of Chicago, 1980-1983
  • Yuji Ijiri Distinguished Visiting Lecturer at Carnegie Mellon University, Carnegie Mellon University
    Named John Diclhaut Scholar at the University of Minnesota
    Best paper in Accounting Horizons in 2015, American Accounting Association, 2016
    Distinguished Visiting Scholar, UCLA Anderson School of Management, Winter quarter 2016
    Distinguished Visiting Scholar, Stanford University, November 2014
    Chairs, Kellogg School of Management, 2001-2002
    Alexander Henderson Award, Alexander Henderson Institution, 80-80
  • Editorial Board, Journal of Accounting, Finance, and Law, 2015-2019
    Associate Editor, Foundations and Trends in Accounting, 2005-2015
    Editorial Board, Contemporary Accounting Research, 2004-2016
    Editorial Board, Review of Accounting Studies, 1996-2018
    Associate Editor, Journal of Accounting and Economics, 1988-2017
    Editorial Board, Journal of Accounting Research, 1984-2018
    Editorial Board Member, Japanese Accounting Review
    Associate Editor, Foundations and Trends in Accounting

Research in Accounting Theory I (ACCT-550-1)

This course provides an introduction to contemporary research in financial accounting theory and is designed for PhD students in Accounting, Economics, and related disciplines. The course analyzes models of voluntary and mandatory disclosures, the design of accounting standards, income measurement, earnings management, and auditing.