Jonathan Glover

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Richard M. Cyert Professor of Management and Economics; Professor of Accounting

  • The Ohio State University - B.S.B.A. - 1988
  • The Ohio State University - Ph.D. - 1992
Areas of Expertise:
  • Accounting
Teaching and Research Interests:
  • Financial and managerial accounting, corporate financial reporting, management control, incentives, mechanism design, and microeconomic theory.
Published Papers: 
  • Auditor Independence Revisited
    Journal of Accounting, Auditing and Finance, Forthcoming.
    (with: Anil Arya)

  • On the Upsides of Aggregation
    Journal of Management Accounting Research, Forthcoming.
    (with: Anil Arya)

  • Explicit and Implicit Incentives for Multiple Agents
    Foundations and Trends in Accounting 7, 2012; 1-71.

  • Disclosure and Incentives
    Accounting Horizons 26, 2012; 371-380.

  • Quasi-Robust Mutliagent Contracts
    Management Science 55, 2009; 752-762.
    (with: Anil Arya, Joel Demski, Pierre Liang)

  • Performance Measurement Manipulation: Cherry-Picking What to Correct
    Review of Accounting Studies 13, 2008; 119-139.
    (with: Anil Arya)

  • The Use of Debt to Prevent Short-term Managerial Exploitation
    Annals of Finance 2, 2006; 357-368.
    (with: Anil Arya)

  • Hierarchical Reporting, Aggregation, and Information Cascades
    Managerial and Decision Economics 27, 2006; 355-362.
    (with: Anil Arya, Brian Mittendorf)

  • The Controllability Principle in Responsibility Accounting: Another Look
    Essays on Accounting Theory in Honor of Joel Demski, tba.
    (with: Anil Arya, S. Radhakrishnan)

  • Taxes and the Efficiency-Rent Extraction Tradeoff
    Journal of Public Economic Theory 8, 2006; 741-760.
    (with: Anil Arya, Brian Mittendorf)

  • Bailouts and Unwanted Coordination
    Journal of Accounting, Auditing and Finance, 2006; 109-117.
    (with: Anil Arya)

  • Separating Facts from Forecasts in Financial Statements
    Accounting Horizons, December 2005; 267-282.
    (with: Yuji Ijiri, Carolyn Levine, Pierre Liang)

  • Unintended Consequences of Regulating Disclosures: the Case of Regulation FD
    Journal of Accounting and Public Policy 24, 2005; 243-252.
    (with: Anil Arya, Brian Mittendorf, Gans Narayanamoorthy)

  • On the Benefits of Limiting Diversity in Peformance Measures
    Journal of Management Accounting Research 17, 2005; 7-22.
    (with: Anil Arya, Brian Mittendorf, Lixin Ye)

  • Temporal Aggregation and Incentives
    European Accounting Review 13(4), 2004; 643-657.
    (with: Pierre Liang, Anil Arya)

  • Discussion of "A Model of Auditing under Bright-Line Accounting Standards"
    Journal of Accounting, Auditing and Finance 19, 2004; 561-564.

  • The Disciplining Role of Accounting in the Long Run
    Review of Accounting Studies 9, 2004; 399-417.
    (with: Anil Arya, Brian Mittendorf, Li Zhang)

  • Real Options, Conflicting Valuations, and Favoritism
    Topics in Economic Analysis and Policy 3, 2003.

  • Are Unmanaged Earnings Always Better for Shareholders?
    Accounting Horizons 17, 2003; 111-116.
    (with: Anil Arya, Shyam Sunder)

  • Abandonment Options and Information System Design
    Review of Accounting Studies 8, 2003; 29-45.
    (with: Anil Arya)

  • 'Revenue Accounting' in the Age of E-Commerce: Exploring Its Conceptual and Analytical Frameworks
    Journal of International Financial Management and Accounting 13, 2002; 32-72.
    (with: Yuji Ijiri)

  • Some Thoughts on the Intellectual Foundations of Accounting
    Accounting Horizons 16, 2002; 157-168.
    (with: Pierre Liang, Joel Demski, John Fellingham, Yuji Ijiri, Shyam Sunder)

  • Project Assignment Rights and Incentives for Eliciting Ideas
    Management Science 48(7), 2002; 886-899.
    (with: Bryan Routledge, Anil Arya)

  • Discussion of 'Controlling Investment Decisions: Depreciation and Capital Charges'
    Review of Accounting Studies 7, 2002; 283-287.

  • Depreciation in a Model of Probabilistic Investment
    The European Accounting Review 11, 2002.
    (with: Anil Arya, John Fellingham, Doug Schroeder)

  • Option Value to Waiting Created by a Control Problem
    Journal of Accounting Research 39, 2001; 405-415.
    (with: Anil Arya)

  • Inferring Transactions from Financial Statements
    Contemporary Accounting Research 17, 2000; 365-386.
    (with: Anil Arya, John Fellingham, Doug Schroeder, Gilbert Strang)

  • Capital Budgeting, the Hold-Up Problem, and Information System Design
    Management Science 46, 2000; 205-216.
    (with: Anil Arya, John Fellingham, K. Sivaramakrishnan)

  • Implementation in Principal-Agent Models of Adverse Selection
    Journal of Economic Theory 93, 2000; 87-109.
    (with: Anil Arya, Uday Rajan)

  • Capital Budgeting: Some Exceptions to the NPV Rule
    Issues in Accounting Education 13, 1998; 499-508.
    (with: Anil Arya, John Fellingham)

  • Earnings Management and the Revelation Principle
    Review of Accounting Studies 3, 1998; 7-34.
    (with: Anil Arya, Shyam Sunder)

  • Implementing Coordinated Team Play
    Journal of Economic Theory 74, 1997; 218-232.
    (with: Anil Arya, J. Hughes)

  • Commitment Issues in Budgeting
    Journal of Accounting Research 35, 1997; 273-278.
    (with: Anil Arya, K. Sivaramakrishnan)

  • Teams, Repeated Tasks, and Implicit Incentives
    Journal of Accounting and Economics 23, 1997; 7-30.
    (with: Anil Arya, John Fellingham)

  • The Interaction Between Decision and Control Problems and the Value of Information
    The Accounting Review 72, 1997; 561-574.
    (with: Anil Arya, K. Sivaramakrishnan)

  • Verfication of Historical Cost Reports
    The Accounting Review 71, 1996; 255-269.
    (with: Anil Arya)

  • The Role of Budgeting in Eliminating Tacit Collusion
    Review of Accounting Studies 1, 1996; 191-205.
    (with: Anil Arya)

  • Mechanism Design under Alternative Information Structures and Constrained Capacity
    Journal of Economic Theory 70, 1996; 420-443.
    (with: Anil Arya, R Young)

  • Capital Budgeting in Multidivisional Firms
    Journal of Accounting, Auditing, and Finance 11, 1996; 519-533.
    (with: Anil Arya, R Young)

  • Virtual Implementation in Separable Bayesian Environments using Simple Mechanisms
    Games and Economic Behavior 9, 1995; 127-138.
    (with: Anil Arya, R Young)

  • A Simple Forecasting Mechanism for Moral Hazard Settings
    Journal of Economic Theory 66, 1995; 507-521.
    (with: Anil Arya)

  • A Simpler Mechanism that Stops Agents from Cheating
    Journal of Economic Theory 62, 1994; 221-229.

  • Approximate Implementation in the Absence of Externalities and Aggregate Feasibility Constraints
    Economic Letters 39, 1992; 169-171.

Working Papers: 
Editorial Boards:
  • Journal of Accounting and Public Policy, 2008-
  • Journal of Management Accounting Research, 2006-2009
  • Management Science (Associate Editor), 2003-2010
  • The Accounting Review, 2002-2011
  • Management Accounting Research, 2001-
  • Journal of Accounting, Auditing and Finance (Associate Editor), 2000-
  • The Review of Accounting Studies, 1997-
  • Academic Fellow, Office of the Chief Accountant, Securities and Exchange Commission
Other Professional Activities:
  • Board of Nominations, Accounting Hall of Fame 2004-
Courses Taught:
  • Introduction to Accounting (70122)
    (BSBA Program)
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