Rick Mergenthaler

Color portrait of Rick Mergenthaler

Associate Professor in Accounting

Department Accounting

Email Address rjm6979@psu.edu

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Education

Ph.D., Accounting, The University of Washington, 2008

Masters of Accountancy, Audit, Brigham Young University, 2002

Bachelors of Science, Accounting, Brigham Young University, 2002

Courses Taught

Selected Publications

Hribar P., Mergenthaler R., Roeschley A., Young S., Zhao C., "Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?." Journal of Accounting Research, 2021
Chen C., Collins D., Mergenthaler R., "Financial Statement Comparability and the Efficiency of Acquisition Decisions." Contemporary Accounting Research, 2018
Acito A., Hogan C., Mergenthaler R., "The Effects of PCAOB Inspections on Auditor-Client Relationships." The Accounting Review, vol. 93, no. 2, 2018, pp. 1-35
Hribar P., Folsom D., Peterson, Mergenthaler R., "Principles-Based Standards and Earnings Attributes." Management Science, 2017
Donelson D., McInnis J., Mergenthaler R., "Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence?." Journal of Accounting Research, 2016
Donelson D., McInnis J., Mergenthaler R., "The Effect of Corporate Governance Reform on Financial Reporting Fraud." Journal of Law, Finance, and Accounting, 2016
Donelson D., McInnis J., Mergenthaler R., "Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation." Contemporary Accounting Research, 2013
Brown N., Christensen T., Elliott B., Mergenthaler R., "Investor Sentiment and Pro Forma Earnings Disclosures." Journal of Accounting Research, 2012
Donelson D., McInnis J., Mergenthaler R., "Rules-Based Accounting Standards and Litigation." The Accounting Review, 2012
Donelson D., McInnis J., Mergenthaler R., Yu Y., "The Timeliness of Bad Earnings News and Litigation Risk." The Accounting Review, 2012
Bhattacharya N., Black E., Christensen T., Mergenthaler R., "Who Trades on Pro Forma Earnings Information?." The Accounting Review, 2007
Bhattacharya N., Black E., Christensen T., Mergenthaler R., "Empirical Evidence on Recent Trends in Pro Forma Reporting." Accounting Horizons, 2004