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Ross Jennings - The University of Texas at Austin, McCombs School of Business. Austin, TX, US

Ross Jennings Ross Jennings

Professor | The University of Texas at Austin, McCombs School of Business


Understanding financial accounting and reporting


Areas of Expertise (3)

Financial Reporting Financial Statement Analysis International Business


Ross Jennings is the Deloitte and Touche Professor of Accounting at McCombs and a member of the Academy of Distinguished Teachers.

Professor Jennings has conducted research on a wide range of topics in financial accounting, including the usefulness to investors of accounting information related to employee stock options, inventory, goodwill, depreciation, research and development, inflation accounting in Latin America, and alternative computations of earnings per share. His research has appeared in leading journals including The Accounting Review, the Journal of Accounting Research, the Journal of Accounting and Economics, and the Review of Accounting Studies.

Jennings has taught accounting and business classes to students at all levels, including undergraduate, master’s and doctoral students. He has also taught executives in the United States, Mexico, Europe, and Asia, and has developed and taught custom executive education programs for organizations as diverse as Dell, Motorola, Vought and the U.S. Navy.





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Education (3)

University of California, Berkeley: Ph.D., Business Administration 1987

University of California, Los Angeles: MBA, Accounting & Finance 1979

University of California, Davis: B.A., Political Science 1974

Articles (9)

Ross Jennings Citations Google Scholar

Listing of top scholarly works by Ross Jennings.

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Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders Contemporary Accounting Research


We survey commercial bank lenders to better understand how they evaluate and react to variation in financial statement quality and how they view recent changes in accounting standards. A unique aspect of this study is that our respondents focus on medium‐size loans to private companies.

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Product Market Competition and Managerial Disclosure of Earnings Forecasts The Accounting Review


This study examines the effect of product market competition on managerial disclosure of earnings forecasts using large reductions in U.S. import tariff rates to identify an exogenous increase in competition for domestic firms in U.S. product markets.

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The Accuracy of Disclosures for Complex Estimates Accounting, Organizations and Society


In this study, we exploit the unique reporting requirements for employee stock options to provide large sample evidence on the accuracy of footnote disclosures related to a specific complex estimate, the fair value of options granted.

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The Effect of Using a Lattice Model to Estimate Reported Option Values Contemporary Accounting Research


In this study, we investigate a sample of firms that recently adopted a lattice model to value employee stock options to provide evidence on this issue by identifying the determinants of lattice model adoption and examining the effect of lattice model use on reported option values.

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Amortized Cost for Operating Lease Assets Accounting Horizons


This study compares straight-line amortization with the most-often cited alternative, present value amortization.

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The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86 Contemporary Accounting Research


In this study we investigate the extent of implicit taxes at the corporate level and the effect on implicit taxes of the Tax Reform Act of 1986 (TRA86).

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Changes over Time in the Revenue-Expense Relation: Accounting or Economics? The Accounting Review


Dichev and Tang (2008) document a dramatic decrease over the last 40 years in the contemporaneous correlation between revenue and expense, along with an associated increase in earnings volatility and a decline in earnings persistence, suggesting a decline in earnings quality. We document that these changes are primarily attributable to an increase in the incidence of large special items.

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The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the U.S. Journal of Business Finance and Accounting


This paper examines the joint effects of corporate governance and regulation by the Securities and Exchange Commission on the disclosure of manager-adjusted non-GAAP (or pro forma) earnings numbers in the United States.

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