Jonathan Glover
- George O. May Professor of Financial Accounting in the Faculty of Business
- Accounting Division
- Areas of Expertise
- Corporate Governance, Financial Accounting & Auditing, Fundamental Investment Analysis, Managerial Accounting, Organizations & Markets
- Contact
- Office: 521 Kravis
- Phone: (212) 8541911
- E-mail: [email protected]
- Links
- Curriculum Vitae
Jonathan Glover is the George O. May Professor of Financial Accounting in the Accounting Division at Columbia Business School. His research seeks to understand the economics behind financial and managerial accounting practices. His broad areas of interest include corporate financial reporting, financial reporting standard setting and regulation, management accounting and control, corporate governance, incentive design, and other related mechanism design problems. He has conducted studies on earnings management, accounting conservatism, revenue accounting, historical cost accounting, the importance of reliability in financial reporting, the disciplining role of accounting, cost allocation, performance measurement (including non-financial performance measures), managerial compensation (including team-based incentives), capital budgeting, information design, and robust incentives. He has published more than 50 research papers in leading journals in accounting, economics, and related fields.
Before joining Columbia, Jonathan was on the faculty of the Tepper School of Business at Carnegie Mellon University from 1992-2015, where he taught a variety of MBA courses on financial and managerial accounting and a PhD course on accounting and information economics. He served as Head of the Ph.D. Program at Tepper from 2008-2011. He also held visiting positions at U.C. Berkeley in the spring of 2000 and at Columbia during 2014-2015. Professor Glover was an academic fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission from 2004-2005.
Professor Glover is the managing editor of Foundations and Trends in Accounting and serves on the editorial boards of the Review of Accounting Studies, the Journal of Accounting and Public Policy, and Management Accounting Research. He has served as an editor of The Accounting Review, an associate editor of Management Science, and on the editorial boards of the The Accounting Review and Contemporary Accounting Research.
Jonathan graduated from the Accounting Honors Program at The Ohio State University in 1988 and from Ohio State’s PhD Program in Accounting in 1992. Ohio State’s Omicron Chapter of Beta Alpha Psi awarded him their Alumnus of the Year Award in 2016.
All Activities
Journal Article
Glover, Jonathan and Hao Xue
.
“Accounting conservatism and relational contracting.”
Journal of Accounting and Economics
vol.
76
,
no.
1
(August 01, 2023):
1
-20
.
Journal Article
Glover, Jonathan and E. Kim
.
“Optimal Team Composition: Diversity to Foster Implicit Team Incentives.”
Management Science
vol.
67
,
(September 01, 2021):
5301
-5967
.
Journal Article
Glover, Jonathan and Hao Xue
.
“Team Incentives and Bonus Floors in Relational Contracts.”
The Accounting Review
vol.
95
,
(January 01, 2020):
181
-212
.
Journal Article
Glover, Jonathan and C. Levine
.
“Information Asymmetries about Measurement Quality.”
Contemporary Accounting Research
vol.
36
,
(January 01, 2019):
50
-71
.
Journal Article
Glover, Jonathan and H. Lin
.
“Accounting Conservatism and Incentives: Intertemporal Considerations.”
The Accounting Review
vol.
93
,
(November 01, 2018):
181
-201
.
Journal Article
.
“The Effects of Joint Cost Allocation on Intra-firm Trade: A Comparison of Insulating and Non-Insulating Approaches.”
Journal of Management Accounting Research
vol.
29
,
(January 01, 2017):
1
-10
.
Journal Article
.
“Relational Contracts with and between Agents.”
Journal of Accounting & Economics
vol.
61
,
(January 01, 2016):
369
-390
.
Journal Article
.
“Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers.”
Accounting Horizons
vol.
29
,
(January 01, 2015):
265
-295
.
Journal Article
Arya, A. and
Jonathan Glover
.
“Auditor Independence Revisited.”
Journal of Accounting, Auditing, and Finance
vol.
29
,
(January 01, 2014):
188
-198
.
Journal Article
Arya, A. and
Jonathan Glover
.
“On the Upsides of Aggregation.”
Journal of Management Accounting Research
vol.
26
,
(January 01, 2014):
151
-166
.
Journal Article
.
“Have Academic Accountants and Financial Accounting Standard Setters Traded Places?”
Accounting, Economics, and Law
vol.
4
,
(January 01, 2014):
17
-26
.
Journal Article
.
“Explicit and Implicit Incentives for Multiple Agents.”
Foundations and Trends in Accounting
vol.
7
,
(January 01, 2012):
1
-71
.
Journal Article
.
“Disclosure and Incentives.”
Accounting Horizons
vol.
26
,
(January 01, 2012):
371
-380
.
Journal Article
.
“Quasi-Robust Multiagent Contracts.”
Management Science
vol.
55
,
(January 01, 2009):
752
-762
.
Journal Article
Arya, A. and
Jonathan Glover
.
“Performance Measurement Manipulation: Cherry-Picking What to Correct.”
Review of Accounting Studies
vol.
13
,
(January 01, 2008):
119
-139
.
Journal Article
.
“Taxes and the Efficiency-Rent Extraction Trade-off.”
Journal of Public Economic Theory
vol.
8
,
(January 01, 2006):
741
-760
.
Journal Article
Arya, A. and
Jonathan Glover
.
“Bailouts and Unwanted Coordination.”
Journal of Accounting, Auditing, and Finance
vol.
21
,
(January 01, 2006):
109
-117
.
Journal Article
Arya, A. and
Jonathan Glover
.
“The Use of Debt to Prevent Short-term Managerial Exploitation.”
Annals of Finance
vol.
2
,
(January 01, 2006):
357
-368
.
Journal Article
.
“Hierarchical Reporting, Aggregation, and Information Cascades.”
Managerial and Decision Economics
vol.
27
,
(January 01, 2006):
355
-362
.
Journal Article
.
“On the Use of Customized versus Standardized Performance Measures.”
Journal of Management Accounting Research
vol.
17
,
(January 01, 2005):
7
-22
.
Journal Article
.
“Unintended Consequences of Regulating Disclosures: The Case of Regulation Fair Disclosure.”
Journal of Accounting and Public Policy
vol.
24
,
(January 01, 2005):
243
-252
.
Journal Article
.
“Separating Facts from Forecasts in Financial Statements.”
Accounting Horizons
vol.
19
,
(January 01, 2005):
267
-282
.
Journal Article
.
“The Disciplining Role of Accounting in the Long Run.”
Review of Accounting Studies
vol.
9
,
(January 01, 2004):
399
-417
.
Journal Article
.
“Intertemporal Aggregation and Incentives.”
European Accounting Review
vol.
13
,
(January 01, 2004):
643
-657
.
Journal Article
Arya, A. and
Jonathan Glover
.
“Abandonment Options and Information System Design.”
Review of Accounting Studies
vol.
8
,
(March 01, 2003):
29
-45
.
Journal Article
.
“Are Unmanaged Earnings Always Better for Shareholders?”
Accounting Horizons
vol.
17
,
(January 01, 2003):
111
-116
.
Journal Article
Arya, A. and
Jonathan Glover
.
“Real Options, Conflicting Valuations, and Favoritism.”
Topics in Economic Analysis & Policy
vol.
3
,
(January 01, 2003):
1177
-1187
.
Journal Article
.
“Project Assignment Rights and Incentives for Eliciting Ideas.”
Management Science
vol.
48
,
(July 01, 2002):
886
-899
.
Journal Article
.
“Some Thoughts on the Intellectual Foundations of Accounting.”
Accounting Horizons
vol.
16
,
(June 01, 2002):
157
-168
.
Journal Article
Glover, Jonathan and Y. Ijiri
.
“"Revenue Accounting" in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations.”
Journal of International Financial Management and Accounting
vol.
13
,
(January 01, 2002):
32
-72
.
Journal Article
.
“Depreciation in a Model of Probabilistic Investment.”
European Accounting Review
vol.
11
,
(January 01, 2002):
681
-697
.
Journal Article
Arya, A. and
Jonathan Glover
.
“Option Value to Waiting Created by a Control Problem.”
Journal of Accounting Research
vol.
39
,
(January 01, 2001):
405
-415
.
Journal Article
.
“Capital Budgeting, the Hold-up Problem, and Information System Design.”
Management Science
vol.
46
,
(January 01, 2000):
205
-216
.
Journal Article
.
“Implementation in Principal-Agent Models of Adverse Selection.”
Journal of Economic Theory
vol.
93
,
(January 01, 2000):
87
-109
.
Journal Article
.
“Inferring Transactions from Financial Statements.”
Contemporary Accounting Research
vol.
17
,
(January 01, 2000):
366
-385
.
Journal Article
.
“Capital Budgeting: Some Exceptions to the Net Present Value Rule.”
Issues in Accounting Education
vol.
13
,
(August 01, 1998):
499
-508
.
Journal Article
.
“Earnings Management and the Revelation Principle.”
Review of Accounting Studies
vol.
3
,
(March 01, 1998):
7
-34
.
Journal Article
.
“Teams, Repeated Tasks, and Implicit Incentives.”
Journal of Accounting and Economics
vol.
23
,
(May 01, 1997):
7
-30
.
Journal Article
.
“Implementing Coordinated Team Play.”
Journal of Economic Theory
vol.
74
,
(May 01, 1997):
218
-232
.
Journal Article
.
“Commitment Issues in Budgeting.”
Journal of Accounting Research
vol.
35
,
(January 01, 1997):
273
-278
.
Journal Article
.
“The Interaction Between Decision and Control Problems and the Value of Information.”
The Accounting Review
vol.
72
,
(October 01, 1996):
561
-574
.
Journal Article
Arya, A. and
Jonathan Glover
.
“The Role of Budgeting in Eliminating Tacit Collusion.”
Review of Accounting Studies
vol.
1
,
(September 01, 1996):
191
-205
.
Journal Article
Arya, A. and
Jonathan Glover
.
“Verification of Historical Cost Reports.”
The Accounting Review
vol.
71
,
(April 01, 1996):
255
-269
.
Journal Article
.
“Mechanism Design under Alternative Information Structures and Constrained Capacity.”
Journal of Economic Theory
vol.
70
,
(January 01, 1996):
420
-443
.
Journal Article
.
“Capital Budgeting in a Multidivisional Firm.”
Journal of Accounting, Auditing, and Finance
vol.
11
,
(January 01, 1996):
519
-533
.
Journal Article
Arya, A. and
Jonathan Glover
.
“A Simple Forecasting Mechanism for Moral Hazard Settings.”
Journal of Economic Theory
vol.
66
,
(August 01, 1995):
507
-521
.
Journal Article
.
“Virtual Implementation in Separable Bayesian Environments Using Simple Mechanisms.”
Games and Economic Behavior
vol.
9
,
(May 01, 1995):
127
-138
.
Journal Article
.
“A Simpler Mechanism That Stops Agents from Cheating.”
Journal of Economic Theory
vol.
62
,
(February 01, 1994):
221
-229
.
Journal Article
.
“Approximate Implementation in the Absence of Externalities and Aggregate Feasibility Constraints.”
Economics Letters
vol.
39
,
(June 01, 1992):
169
-171
.
Course
B8008: Earnings Quality & Fundamental Analysis
Course
B9014: (PhD) Accounting and Information Economics
Course
B7008: Earnings Quality & Fundamental Analysis
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