Dirk Black

Dr. Dirk E. Black earned his Ph.D. in business administration with a specialization in accounting from the Fuqua School of Business at Duke University. He also earned his master of accountancy at Brigham Young University and holds a CPA designation. Prior to working at the University of Nebraska - Lincoln, he was an assistant professor of business administration in the Tuck School of Business at Dartmouth College. He worked as an audit associate for KPMG, LLP before entering academia. His research interests include performance measurement and performance evaluation.

Dr. Black has authored or co-authored research accepted for publication in Contemporary Accounting Research, Management Science, Journal of Accounting, Auditing & Finance, Journal of Business Finance & Accounting, Journal of Management Accounting Research, Accounting & Finance, and Research in Accounting Regulation. He is also a Gallup-Certified Strengths Coach.

Areas of Expertise

• Performance Measurement
• Performance Evaluation
• Gallup-Certified Strengths Coach

Research Interests

• Financial Reporting
• Performance Measurement
• Performance Evaluation

Education

• Ph.D. Business Administration Duke University (2009 — 2014)
• MAcc Brigham Young University (2001 — 2007)
• Bachelor of Science (BS) Brigham Young University (2001 — 2007)
• High School Diploma Mountain View High School, Orem, UT (2000 — 2001)
• Fayetteville High School (1998 — 2000)

Publications

• Black, D. E., E. L. Black, T. E. Christensen, and K. H. Gee. 2021. CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure. Journal of Accounting, Auditing & Finance, forthcoming.
• Black, D. E., E. L. Black, T. E. Christensen, and K. H. Gee. 2021. Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements. Management Science, forthcoming.
• Black, D. E., T. E. Christensen, J.T. Ciesielski, and B.C. Whipple. 2021. Non-GAAP Earnings: A Consistency and Comparability Crisis? Contemporary Accounting Research, Vol. 38, p. 1712-1747.
• Black, D. E., S. Pierce, and W. Thomas. 2021. A Test of Income Smoothing Using Pseudo Fiscal Years. Management Science, forthcoming.
• Black, D. E., and M. D. Vance. 2021. Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions. Management Science, Vol. 67, p. 4556-4576.
• Black, D. E. 2020. CEO Risk-Taking Incentives and Relative Performance Evaluation. Accounting & Finance, Vol. 60, p. 771-804.
• Black, D. E., and T. E. Christensen. 2018. Policy Implications of Research on Non-GAAP Reporting. Research in Accounting Regulation, Vol. 30, p. 1-7.
• Black, D. E., T. E. Christensen, J. T. Ciesielski, and B. C., Whipple. 2018. Non-GAAP Reporting: Evidence from Academia and Current Practice. Journal of Business Finance & Accounting, Vol. 45, p. 259-294.
• Black, D. E. 2016. Other Comprehensive Income: A Review and Directions for Future Research. Accounting & Finance, Vol. 56, p. 9-45.
• Black, D. E., S. S. Dikolli, and S. D. Dyreng. 2014. CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification. Contemporary Accounting Research, Vol. 31, p. 103-135.
• Black, D. E. and S. S. Dikolli. 2013. A Discussion of “Divestitures of Equity by Executives and Future Equity Granting Patterns." Journal of Management Accounting Research, Vol. 25, p. 25-33.
• Black, D. E., E. L. Black, T. E. Christensen, and W.G. Heninger. 2012. Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures? Journal of Business Finance & Accounting, Vol. 39, p. 876-904.
• Black, D. E. and T. E. Christensen. 2009. U.S. Managers' Use of 'Pro Forma' Adjustments to Meet Strategic Earnings Targets. Journal of Business Finance & Accounting, Vol. 36, p. 297-326.