Mark W. Nelson

Mark W. Nelson

Eleanora & George Landew Professor of Management
Professor of Accounting

448 Sage Hall
Samuel Curtis Johnson Graduate School of Management
Cornell University
Ithaca, NY 14853-6201
Phone: 607-255-6323

Professor Nelson is the Eleanora and George Landew Professor of Accounting at the Samuel Curtis Johnson Graduate School of Management at Cornell University. He received his BBA degree from Iowa State University and his MA and PhD degrees from Ohio State University.

Nelson currently teaches intermediate financial accounting to MBA students, and has received several teaching awards at Cornell and Ohio State. He is a coauthor (with Spiceland, Sepe and Thomas) of Intermediate Accounting.

Professor Nelson's research examines psychological and economic factors that influence how people interpret and apply accounting, auditing, and tax regulations and trade in financial markets. His research has been published in the Accounting Review, the Journal of Accounting Research, Contemporary Accounting Research, Accounting Organizations and Society, Auditing: A Journal of Practice and Theory, Organizational Behavior and Human Decision Processes, and several other journals. He has won the American Accounting Association's Notable Contribution to Accounting Literature Award and Wildman Medal, as well as Johnson's Faculty Research Award.

Professor Nelson served for four years on the FASB's Financial Accounting Standards Advisory Council. He also served three terms as an area editor of the Accounting Review, and is a member of the editorial boards of several accounting journals. From 2007 to 2010, he served as Johnson’s associate dean for academic affairs, overseeing the tenure-track faculty and research functions of the school.

Curriculum Vitae (CV)

Click here to view the curriculum vitae (PDF document).

Accepted Papers

  • Bloomfield, Robert J.; Nelson, Mark W.; Soltes, Eugene.  "Gathering Data for Archival, Field, Survey and Experimental Accounting Research"  Journal of Accounting Research  (Accepted)

  • Emett, Scott; Nelson, Mark W..  "Discussion of 'The Effect of Alternative Accounting Measurement Bases on Investors' Assessments of Mangers' Stewardship'"  Accounting, Organizations and Society  (Accepted)

  • Asay, Scott; Brown, Tim; Nelson, Mark W.; Wilks, T. Jeffrey.  "Contrast Effects in the Application of Accounting Standards"  Contemporary Accounting Research  (Accepted)

Published Papers

Working Papers


  • Spiceland, David J.; Sepe, James F.; Nelson, Mark W.; Thomas, W., (accepted), Intermediate Accounting, McGraw-Hill/Irwin.

  • Nelson, Mark W.; Spiceland, David J.; Sepe, James F., 2013, Intermediate Accounting, McGraw-Hill/Irwin.

  • Spiceland, J David; Sepe, James F; Nelson, Mark W., 2010, Intermediate Accounting, McGraw-Hill/Irwin.

  • Spiceland, J. David; Sepe, James F.; Nelson, Mark W.; Tomassini, Lawrence A., 2008, Intermediate Accounting, McGraw-Hill.

Book Chapters