BIO
Jeff Burks is an Associate Professor of Accountancy and the Deloitte Faculty Fellow. He researches financial accounting issues, focusing on public policy questions. In recent papers he has examined the surge in accounting restatements after passage of the Sarbanes-Oxley Act and the role of fair value accounting in the recent financial crisis. His coauthored paper, "A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis," was awarded the FARS Best Paper, selected from all financial accounting and reporting studies published in the previous five years. Burks has taught Accountancy I and Measurement and Disclosure I. He received a PhD from the University of Iowa in 2007, majoring in accounting and minoring in finance. He has an MBA from Creighton University and a BBA from the University of Notre Dame, and worked as an internal auditor in the financial services industry.
AREAS OF EXPERTISE
TEACHING
- Accountancy I
- Accounting Measurement and Disclosure I
PUBLICATIONS
"A Convenient Scapegoat: Fair Value Accounting by Commercial Banks During the Financial Crisis,"
(with Brad A. Badertscher,
Peter Easton),
To appear in The Accounting Review, 87, January (1st Quarter/Winter), 2012.
"Accounting Restatements and the Timeliness of Disclosures,"
(with Brad A. Badertscher),
Accounting Horizons, 25, December, 2011, 609-629.
"Discussion of: The Option Market’s Anticipation of Information Content in Earnings Announcements,"
Review of Accounting Studies, 16, 2011, 620-629.
"Are Investors Confused by Restatements after Sarbanes-Oxley?"
The Accounting Review, 86, March, 2011, 507-539.
"Disciplinary Measures in Response to Restatements after Sarbanes-Oxley,"
Journal of Accounting and Public Policy, 29, June, 2010, 195-225.
"Materiality Decisions and the Correction of Accounting Errors,"
(with Andrew A. Acito,
W. Bruce Johnson),
The Accounting Review, 84, May, 2009.
WORKING PAPERS
Christine Cuny,
Joseph Gerakos,
Joao Granja,
"Entry Threats and Voluntary Disclosure."
"The Accounting Errors of Public Charities: Characteristics, Predictors, and Consequences."
Brad Badertscher,
Peter Easton,
"The Market Pricing of Other-Than-Temporary Impairments."