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Jonathan Glover

Jonathan Glover
James L. Dohr Professor of Accounting
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 James L. Dohr Professor of Accounting and Chair of the Accounting Division at Columbia Business School. His research interests include financial and managerial accounting, public policy, accounting history, information economics, mechanism design, incentive theory, and relational contracts. The topics he has worked on include earnings management, accounting conservatism, financial accounting standard setting and regulation, corporate governance, information system design, performance measurement, and managerial compensation. 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 incoming managing editor of Foundations and Trends in Accounting, an outgoing editor of The Accounting Review, has been an associate editor of Management Science, and serves or has served on the editorial boards of the The Accounting Review, Contemporary Accounting Research, and the Review of Accounting Studies. 

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.

Education

All Activities

  • Research
  • Teaching
  • Awards and Honors
  • Press
  • Journal articles
  • Working papers
  • Articles
  • Books
  • Chapters
Type
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
.
Read More about Optimal Team Composition: Diversity to Foster Implicit Team Incentives
Type
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
.
Read More about Team Incentives and Bonus Floors in Relational Contracts
Type
Journal Article
Glover, Jonathan and C. Levine
. “Information Asymmetries about Measurement Quality.”
Contemporary Accounting Research
vol.
36
, (January 01, 2019):
50
-
71
.
Read More about Information Asymmetries about Measurement Quality
Type
Journal Article
Glover, Jonathan and H. Lin
. “Accounting Conservatism and Incentives: Intertemporal Considerations.”
The Accounting Review
vol.
93
, (November 01, 2018):
181
-
201
.
Read More about Accounting Conservatism and Incentives: Intertemporal Considerations
Type
Journal Article
Arya, A., Jonathan Glover, and B. Mittendorf
. “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
.
Read More about The Effects of Joint Cost Allocation on Intra-firm Trade: A Comparison of Insulating and Non-Insulating Approaches
Type
Journal Article
Baldenius, Tim, Jonathan Glover, and H. Xue
. “Relational Contracts with and between Agents.”
Journal of Accounting & Economics
vol.
61
, (January 01, 2016):
369
-
390
.
Read More about Relational Contracts with and between Agents
Download PDF on Relational Contracts with and between Agents
Type
Journal Article
Dye, R., Jonathan Glover, and S. Sunder
. “Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers.”
Accounting Horizons
vol.
29
, (January 01, 2015):
265
-
295
.
Read More about Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers
Type
Journal Article
Arya, A. and Jonathan Glover
. “Auditor Independence Revisited.”
Journal of Accounting, Auditing, and Finance
vol.
29
, (January 01, 2014):
188
-
198
.
Read More about Auditor Independence Revisited
Type
Journal Article
Arya, A. and Jonathan Glover
. “On the Upsides of Aggregation.”
Journal of Management Accounting Research
vol.
26
, (January 01, 2014):
151
-
166
.
Read More about On the Upsides of Aggregation
Type
Journal Article
Glover, Jonathan
. “Have Academic Accountants and Financial Accounting Standard Setters Traded Places?”
Accounting, Economics, and Law
vol.
4
, (January 01, 2014):
17
-
26
.
Read More about Have Academic Accountants and Financial Accounting Standard Setters Traded Places?
Type
Journal Article
Glover, Jonathan
. “Explicit and Implicit Incentives for Multiple Agents.”
Foundations and Trends in Accounting
vol.
7
, (January 01, 2012):
1
-
71
.
Read More about Explicit and Implicit Incentives for Multiple Agents
Download PDF on Explicit and Implicit Incentives for Multiple Agents
Type
Journal Article
Glover, Jonathan
. “Disclosure and Incentives.”
Accounting Horizons
vol.
26
, (January 01, 2012):
371
-
380
.
Read More about Disclosure and Incentives
Type
Journal Article
Arya, A., J. Demski, Jonathan Glover, and P. Liang
. “Quasi-Robust Multiagent Contracts.”
Management Science
vol.
55
, (January 01, 2009):
752
-
762
.
Read More about Quasi-Robust Multiagent Contracts
Download PDF on Quasi-Robust Multiagent Contracts
Type
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
.
Read More about Performance Measurement Manipulation: Cherry-Picking What to Correct
Type
Journal Article
Arya, A., Jonathan Glover, and B. Mittendorf
. “Taxes and the Efficiency-Rent Extraction Trade-off.”
Journal of Public Economic Theory
vol.
8
, (January 01, 2006):
741
-
760
.
Read More about Taxes and the Efficiency-Rent Extraction Trade-off
Type
Journal Article
Arya, A. and Jonathan Glover
. “Bailouts and Unwanted Coordination.”
Journal of Accounting, Auditing, and Finance
vol.
21
, (January 01, 2006):
109
-
117
.
Read More about Bailouts and Unwanted Coordination
Type
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
.
Read More about The Use of Debt to Prevent Short-term Managerial Exploitation
Type
Journal Article
Arya, A., Jonathan Glover, and B. Mittendorf
. “Hierarchical Reporting, Aggregation, and Information Cascades.”
Managerial and Decision Economics
vol.
27
, (January 01, 2006):
355
-
362
.
Read More about Hierarchical Reporting, Aggregation, and Information Cascades
Type
Journal Article
Arya, A., Jonathan Glover, L. Ye, and B. Mittendorf
. “On the Use of Customized versus Standardized Performance Measures.”
Journal of Management Accounting Research
vol.
17
, (January 01, 2005):
7
-
22
.
Read More about On the Use of Customized versus Standardized Performance Measures
Type
Journal Article
Arya, A., Jonathan Glover, B. Mittendorf, and G. Narayanamoorthy
. “Unintended Consequences of Regulating Disclosures: The Case of Regulation Fair Disclosure.”
Journal of Accounting and Public Policy
vol.
24
, (January 01, 2005):
243
-
252
.
Read More about Unintended Consequences of Regulating Disclosures: The Case of Regulation Fair Disclosure
Type
Journal Article
Glover, Jonathan, Y. Ijiri, C. Levine, and P. Liang
. “Separating Facts from Forecasts in Financial Statements.”
Accounting Horizons
vol.
19
, (January 01, 2005):
267
-
282
.
Read More about Separating Facts from Forecasts in Financial Statements
Type
Journal Article
Arya, A., Jonathan Glover, B. Mittendorf, and L. Zhang
. “The Disciplining Role of Accounting in the Long Run.”
Review of Accounting Studies
vol.
9
, (January 01, 2004):
399
-
417
.
Read More about The Disciplining Role of Accounting in the Long Run
Type
Journal Article
Arya, A., Jonathan Glover, and P. Liang
. “Intertemporal Aggregation and Incentives.”
European Accounting Review
vol.
13
, (January 01, 2004):
643
-
657
.
Read More about Intertemporal Aggregation and Incentives
Type
Journal Article
Arya, A. and Jonathan Glover
. “Abandonment Options and Information System Design.”
Review of Accounting Studies
vol.
8
, (March 01, 2003):
29
-
45
.
Read More about Abandonment Options and Information System Design
Type
Journal Article
Arya, A., Jonathan Glover, and S. Sunder
. “Are Unmanaged Earnings Always Better for Shareholders?”
Accounting Horizons
vol.
17
, (January 01, 2003):
111
-
116
.
Read More about Are Unmanaged Earnings Always Better for Shareholders?
Type
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
.
Read More about Real Options, Conflicting Valuations, and Favoritism
Type
Journal Article
Arya, A., Jonathan Glover, and B. Routledge
. “Project Assignment Rights and Incentives for Eliciting Ideas.”
Management Science
vol.
48
, (July 01, 2002):
886
-
899
.
Read More about Project Assignment Rights and Incentives for Eliciting Ideas
Download PDF on Project Assignment Rights and Incentives for Eliciting Ideas
Type
Journal Article
Demski, J., J. Fellingham, Jonathan Glover, Y. Ijiri, P. Liang, and S, Sunder
. “Some Thoughts on the Intellectual Foundations of Accounting.”
Accounting Horizons
vol.
16
, (June 01, 2002):
157
-
168
.
Read More about Some Thoughts on the Intellectual Foundations of Accounting
Type
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
.
Read More about "Revenue Accounting" in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations
Download PDF on "Revenue Accounting" in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations
Type
Journal Article
Arya, A., J. Fellingham, Jonathan Glover, and D. Schroeder
. “Depreciation in a Model of Probabilistic Investment.”
European Accounting Review
vol.
11
, (January 01, 2002):
681
-
697
.
Read More about Depreciation in a Model of Probabilistic Investment
Type
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
.
Read More about Option Value to Waiting Created by a Control Problem
Type
Journal Article
Arya, A., J. Fellingham, Jonathan Glover, and K. Sivaramakrishnan
. “Capital Budgeting, the Hold-up Problem, and Information System Design.”
Management Science
vol.
46
, (January 01, 2000):
205
-
216
.
Read More about Capital Budgeting, the Hold-up Problem, and Information System Design
Download PDF on Capital Budgeting, the Hold-up Problem, and Information System Design
Type
Journal Article
Arya, A., Jonathan Glover, and U. Rajan
. “Implementation in Principal-Agent Models of Adverse Selection.”
Journal of Economic Theory
vol.
93
, (January 01, 2000):
87
-
109
.
Read More about Implementation in Principal-Agent Models of Adverse Selection
Type
Journal Article
Arya, A., J. Fellingham, Jonathan Glover, D. Schroeder, and Gilbert Strang
. “Inferring Transactions from Financial Statements.”
Contemporary Accounting Research
vol.
17
, (January 01, 2000):
366
-
385
.
Read More about Inferring Transactions from Financial Statements
Type
Journal Article
Arya, A., J. Fellingham, and Jonathan Glover
. “Capital Budgeting: Some Exceptions to the Net Present Value Rule.”
Issues in Accounting Education
vol.
13
, (August 01, 1998):
499
-
508
.
Read More about Capital Budgeting: Some Exceptions to the Net Present Value Rule
Type
Journal Article
Arya, A., Jonathan Glover, and S. Sunder
. “Earnings Management and the Revelation Principle.”
Review of Accounting Studies
vol.
3
, (March 01, 1998):
7
-
34
.
Read More about Earnings Management and the Revelation Principle
Type
Journal Article
Arya, A., J. Fellingham, and Jonathan Glover
. “Teams, Repeated Tasks, and Implicit Incentives.”
Journal of Accounting and Economics
vol.
23
, (May 01, 1997):
7
-
30
.
Read More about Teams, Repeated Tasks, and Implicit Incentives
Type
Journal Article
Arya, A., Jonathan Glover, and J. Hughes
. “Implementing Coordinated Team Play.”
Journal of Economic Theory
vol.
74
, (May 01, 1997):
218
-
232
.
Read More about Implementing Coordinated Team Play
Type
Journal Article
Arya, A., Jonathan Glover, and K. Sivaramakrishnan
. “Commitment Issues in Budgeting.”
Journal of Accounting Research
vol.
35
, (January 01, 1997):
273
-
278
.
Read More about Commitment Issues in Budgeting
Type
Journal Article
Arya, A., Jonathan Glover, and K. Sivaramakrishnan
. “The Interaction Between Decision and Control Problems and the Value of Information.”
The Accounting Review
vol.
72
, (October 01, 1996):
561
-
574
.
Read More about The Interaction Between Decision and Control Problems and the Value of Information
Type
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
.
Read More about The Role of Budgeting in Eliminating Tacit Collusion
Type
Journal Article
Arya, A. and Jonathan Glover
. “Verification of Historical Cost Reports.”
The Accounting Review
vol.
71
, (April 01, 1996):
255
-
269
.
Read More about Verification of Historical Cost Reports
Type
Journal Article
Arya, A., Jonathan Glover, and R. Young
. “Mechanism Design under Alternative Information Structures and Constrained Capacity.”
Journal of Economic Theory
vol.
70
, (January 01, 1996):
420
-
443
.
Read More about Mechanism Design under Alternative Information Structures and Constrained Capacity
Type
Journal Article
Arya, A., Jonathan Glover, and R. Young
. “Capital Budgeting in a Multidivisional Firm.”
Journal of Accounting, Auditing, and Finance
vol.
11
, (January 01, 1996):
519
-
533
.
Read More about Capital Budgeting in a Multidivisional Firm
Type
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
.
Read More about A Simple Forecasting Mechanism for Moral Hazard Settings
Type
Journal Article
Arya, A., Jonathan Glover, and R. Young
. “Virtual Implementation in Separable Bayesian Environments Using Simple Mechanisms.”
Games and Economic Behavior
vol.
9
, (May 01, 1995):
127
-
138
.
Read More about Virtual Implementation in Separable Bayesian Environments Using Simple Mechanisms
Type
Journal Article
Glover, Jonathan
. “A Simpler Mechanism That Stops Agents from Cheating.”
Journal of Economic Theory
vol.
62
, (February 01, 1994):
221
-
229
.
Read More about A Simpler Mechanism That Stops Agents from Cheating
Type
Journal Article
Glover, Jonathan
. “Approximate Implementation in the Absence of Externalities and Aggregate Feasibility Constraints.”
Economics Letters
vol.
39
, (June 01, 1992):
169
-
171
.
Read More about Approximate Implementation in the Absence of Externalities and Aggregate Feasibility Constraints
  • Courses
  • Case Studies
Type
Course
B8008: Earnings Quality & Fundamental Analysis
View Course on Earnings Quality & Fundamental Analysis
Type
Course
B9014: (PhD) Accounting and Information Economics
View Course on (PhD) Accounting and Information Economics
Type
Course
B7008: Earnings Quality & Fundamental Analysis
View Course on Earnings Quality & Fundamental Analysis
  • Awards & Honors
  • In the Media
  • Ideas
  • Research In Brief
  • Press Releases
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