Jerold Zimmerman

Bio

Zimmerman is a founding editor of the Journal of Accounting and Economics. He was also a distinguished faculty member of the American Accounting Association’s Doctoral Consortium, and a visiting professor at Chinese University of Hong Kong, Hong Kong University of Science and Technology, Hong Kong University, and Hong Kong Polytechnic University. He is on the board of directors of IEC Electronics and on the company’s audit and compensation committees.

Teaching Interests

Financial and Managerial Accounting

Research Interests

Professor Zimmerman’s research and teaching interests involve financial and managerial accounting. In 2004, he and Professor Ross L. Watts (at M.I.T.) received the American Accounting Association Seminal Contribution to the Accounting Literature Award, the most prestigious research award in the field of accounting. They received the American Institute of Certified Public Accountants Award in 1979 and 1980 for their joint papers. Zimmerman was the 1978 winner of the Competitive Manuscript Award, sponsored by the American Accounting As­so­ciation, for his paper, “The Costs and Benefits of Cost Allocation.” The Watts/Zimmerman research, which has come to be called “positive theories of accounting,” seeks to understand the costs and benefits of various accounting procedures. He and Watts co-authored a book, Positive Accounting Theory, published by Prentice-Hall in 1986. Zimmerman’s current research includes: “Asym­­metric Sensitivity of C.E.O. Cash Compensation to Stock Returns,” with Andrew J. Leone and Joanna Shuang Wu (Journal of Accounting and Economics); “Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act,” with Feng Gao and Joanna Shuang Wu (Journal of Accounting Research); and “The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions,” with Shane Heitzman and Charles Wasley (Journal of Accounting and Economics 2008 Conference).

Professional History

Professor Emeritus

University of Rochester Simon Business School

2015 -

Visiting Professor

Chinese University of Hong Kong

2006 - 2006

Visiting Professor

Hong Kong University of Science & Technology

2000 - 2000

Visiting Professor

Hong Kong University of Science & Technology

1998 - 1998

Alumni Distinguished Professor

University of Rochester Simon School of Business, Rochester NY

July 1988 - June 1998

Visiting Professor

Chinese University of Hong Kong

1996 - 1996

Deputy Dean

University of Rochester Simon School of Business, Rochester NY

July 1985 - June 1988

Associate Professor

University of Rochester Simon School of Business, Rochester NY

July 1980 - June 1985

Assistant Professor

University of Rochester Simon School of Business, Rochester NY

July 1974 - June 1980

Education

University of California - Berkeley - 1974

Ph D

Business Administration

University of Colorado - 1969

BS

Finance

Publications

2017

Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: The Accounting Review

Volume: 92

Issue: 2

Visit the website: http://aaajournals.org/doi/abs/10.2308/accr-51523

2016

Managerial Economics and Organizational Architecture

Contribution Type: Book, Textbook-Revised

Journal/Publisher/Proceedings Publisher: McGraw Hill

Issue: 6th

2016

The Disclose or Abstain Incentive to Issue Management Guidance

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Law, Finance, and Accounting.

Volume: 1

Issue: 1

Download the PDF: http://www.simon.rochester.edu/faculty_research_pdf/charles.wasley/intellcont/LWZ Mar 17 2015-1.docx

Visit the website: https://www.nowpublishers.com/article/Details/LFA-0001

2014

The disclose or abstain incentive to issue management guidance

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Law, Finance, and Accounting, Forthcoming

2014

Managerial Economics and Organizational Architecture 6th ed

Contribution Type: Book, Textbook-Revised

Journal/Publisher/Proceedings Publisher: McGraw Hill Irwin

Issue: 6

2013

Myth: External Financial Reporting Quality Has a 1st Order Effect on Firm Value, Accounting Horizons 27 (Dec. 2013) pp. 887-894. (http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2202207)

2010

Corporate Governance Myths

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics

2010

A unified framework of management earnings forecasts: voluntary, disclose or abstain, and opportunistic incentives

Journal/Publisher/Proceedings Publisher: Working paper, University of Rochester

2010

Corporate governance myths: comments on Armstrong, Guay, and Weber

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics

Volume: 50

Issue: 2

2010

The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics

Volume: 49

Issue: 1

2010

The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions

Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics

2010

A Unified Framework of Management Earnings Forecasts: Disclose or Abstain, Voluntary, and Opportunistic Incentives

Contribution Type: Journal Article, Academic Journal

2009

Using Organizational Architecture to Lead Change*

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance

Volume: 21

Issue: 2

2009

Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from Sarbanes-Oxley Act

Journal/Publisher/Proceedings Publisher: Journal of Accounting Research

2005

Economía empresarial y arquitectura de la organización

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: McGraw-Hill

2003

Corporate governance, ethics, and organizational architecture

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance

Volume: 15

Issue: 3

2002

Business ethics and organizational architecture

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Banking & Finance

Volume: 26

Issue: 9

2002

Designing organizations to create value: From strategy to structure

Contribution Type: Book, Scholarly-New

Journal/Publisher/Proceedings Publisher: McGraw Hill Professional

2001

Changing incentives in a multitask environment: evidence from a top-tier business school

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Corporate finance

Volume: 7

Issue: 4

2001

La teoría del juego en la estrategia empresarial

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Harvard Deusto Business Review

Issue: 103

2001

Managerial economics and organizational architecture

Contribution Type: Book, Scholarly-New

Journal/Publisher/Proceedings Publisher: McGraw-Hill/Irwin

Volume: 4

2000

An introduction to game theory and business strategy

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance

Volume: 13

Issue: 2

1999

Teaching the Economics of Organizations

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Financial Practice and Education

Volume: 9

1997

Management fads and organizational architecture

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance

Volume: 10

Issue: 2

1996

Organizational architecture: A managerial economics approach

Contribution Type: Book, Scholarly-New

Journal/Publisher/Proceedings Publisher: Irwin

1995

The economics of organizational architecture

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance

Volume: 8

Issue: 2

1995

Transfer pricing and the control of internal corporate transactions

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance

Volume: 8

Issue: 2

1994

Ethics, incentives, and organizational design

Contribution Type: Journal Article, Academic Journal

Journal/Publisher/Proceedings Publisher: Journal of Applied Corporate Finance

Volume: 7

Issue: 2

Current Research Programs

Investigating Salesforce Quota Dynamics