Mark W. Nelson
and Professor of Accounting
CPA
Professor Nelson's MBA teaching is concentrated primarily in financial accounting and auditing. He also teaches in several Johnson School executive programs. Professor Nelson has won three Johnson School Apple Awards for Teaching Excellence, the Johnson School's Stephen Russell Distinguished Teaching Award, and Ohio State University's Coopers & Lybrand Teaching Award.
Professor Nelson's current research examines psychological and economic factors that influence how people interpret and apply accounting, auditing, and tax regulations and trade in financial markets. Some recent studies have examined the methods by which firms manage their earnings and the effectiveness of the audit function in preventing earnings management. Other recent studies examine how investors' psychological biases lead to predictable security mispricing. Professor Nelson's research has been published in such scholarly journals as the Accounting Review, the Journal of Accounting Research, the Review of Accounting Studies, Contemporary Accounting Research, Accounting Organizations and Society, Auditing: A Journal of Practice and Theory, Organizational Behavior and Human Decision Processes, the Academy of Management Review, and the Journal of Behavioral Decision Making. His work has been reported by the Wall Street Journal, New York Times, CFO Magazine, CNBC, and numerous other outlets in the business press. In recognition of his scholarship, Professor Nelson has won the American Accounting Association's Notable Contribution to Accounting Literature Award, the American Accounting Association's Wildman Medal for research contributions that advance the practice of accounting, and the Johnson School's Faculty Research Award. He also has received a KPMG Peat Marwick Research Fellowship and Faculty Fellowship, two KPMG Peat Marwick Research Opportunities in Auditing Awards, a Whitcomb Fellowship and an Arthur Andersen Dissertation Fellowship.
Professor Nelson serves on the Financial Accounting Standards Advisory Council, a group of CEOs, CFOs, senior partners of public accounting firms, and senior members of the academic and analyst communities who advise the Financial Accounting Standards Board. He also serves as an Editor of the Accounting Review, and is a member of the editorial boards of Accounting Horizons, Auditing: A Journal of Practice and Theory, and Accounting, Organizations and Society.
Selected Publications
"Information Pursuit in Financial-Statement Analysis: Effects of Choice, Effort and Reconciliation" (with Bill Tayler), The Accounting Review, forthcoming.
"Accounting Standards, Implementation Guidance, and Biased Comparisons" (with Shana Clor-Proell), Journal of Accounting Research, forthcoming
"Feedback Loops, Fair Value Accounting and Correlated Investments" (with Rob Bloomfield and Steve Smith), Review of Accounting Studies, June/September 2006.
"Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information" (with Bob Libby and Jim Hunton), Journal of Accounting Research, June, 2006.
"Ameliorating Conflicts of Interest in Auditing: Effects of Recent Reforms on Auditors and Their Clients." Academy of Management Review, January 2006.
"Judgment and Decision Making Research in Auditing: A Task, Person, and Interaction Perspective" (with Hun Tong Tan), Auditing: A Journal of Practice and Theory, 2005 (supplement).
"The Effect of Quantitative Materiality Approach on Auditors? Adjustment Decisions" (with Zoe-Vonna Palmrose and Steve Smith). The Accounting Review, July, 2005.
mwn2@cornell.edu
448 Sage Hall
Johnson Graduate School of Management
Cornell University
Ithaca, NY 14853-6201
607-255-6323