Mark W. Nelson

Mark W. Nelson

Anne and Elmer Lindseth Dean
Professor of Accounting

207 Sage Hall
Ithaca, NY 14853
Phone: (607) 255-6418

Mark W. Nelson is the Anne and Elmer Lindseth Dean and Professor of Accounting at the Samuel Curtis Johnson Graduate School of Management at Cornell. He received his BBA degree from Iowa State University and his MA and PhD degrees from The Ohio State University.

Nelson’s teaching focuses on corporate financial reporting and intermediate financial accounting at the MBA and undergraduate levels. He has received ten teaching awards, including Cornell’s Apple Award for Teaching Excellence, the Russell Distinguished Teaching Award, and the inaugural Cook Prize for Graduate Teaching presented by the American Accounting Association. He is a coauthor (with Spiceland, Sepe, and Thomas) of a leading textbook, Intermediate Accounting.

Nelson’s research examines psychological and economic factors that influence how people make decisions, interpret and apply accounting, auditing, and tax regulations, and trade in financial markets. His research has been published in scholarly journals in accounting and psychology, including the Accounting Review, the Journal of Accounting Research, Accounting Organizations and Society, Auditing: A Journal of Practice and Theory, and Organizational Behavior and Human Decision Processes. His research has been honored with the AAA’s Notable Contribution to Accounting Literature Award, the Deloitte Wildman Medal for research that is judged to have made the most significant contribution to the advancement of the practice of public accountancy, AJPT’s inaugural Best Paper Award for research that makes an outstanding contribution to auditing research, and the Johnson's Faculty Research Award.

Nelson served for four years on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board (FASB). He also served three terms as an area editor of The Accounting Review and as a member of the editorial boards of many accounting journals. He was Johnson's Associate Dean for Academic Affairs from 2007–2010, 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

  • 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., 2016, 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., 2011, Intermediate Accounting, McGraw-Hill/Irwin.

  • Spiceland, J. David; Sepe, James F.; Nelson, Mark W.; Tomassini, Lawrence A., 2009, Intermediate Accounting, McGraw-Hill.

Book Chapters

Mark W. Nelson