Office Hours

By appointment

Biography

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 degree 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 International Accounting Research, Journal of Management Accounting Research, Accounting & Finance, and Research in Accounting Regulation. He is also a Gallup-Certified Strengths Coach.

Publications

• Black, D. E., E. L. Black, T. E. Christensen, and K. H. Gee. 2022. Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements. Management Science, Vol. 68, p. 1353-1377.
• Black, D. E., J. Krupa, and M. Minutti-Meza. 2022. The Optional Qualitative Assessment in Impairment Tests. Journal of International Accounting Research, forthcoming. 
• 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., 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.

Research Awards

• UNL College of Business Emerging Scholar Research Award, 2022
• AAA Management Accounting Section Midyear Meeting Best Paper Award for “Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions” with M. Vance, 2017

Graduate Courses

Seminar in Financial Accounting (ACCT 803) - The economic characteristics of accounting information as they relate to the role played by financial accounting reports in allocating capital and in contracting.

Business Valuation and Financial Statement Analysis (ACCT 808) - Provides a broad framework for using financial statement analysis to evaluate a firm's business operations and to predict its future condition using concepts and principles learned in previous accounting and finance courses.

Professional Service

• Editorial Board, The Accounting Review (June 1, 2020 - present)
• Editorial Board, Journal of Management Accounting Research (January 1, 2022 - present)
• Editorial Board, Advances in Accounting (October 26, 2020 - present)
• Reviewer

  • Abacus, Accounting and Business Research, Accounting & Finance, Accounting Horizons, Advances in Accounting, Auditing: A Journal of Practice & Theory, Australian Accounting Review, California Management Review, Contemporary Accounting Research, European Accounting Review, International Journal of Banking, Accounting and Finance, Journal of Accounting and Economics, Journal of Accounting, Auditing and Finance, Journal of Business Finance & Accounting, Journal of Corporate Finance, Journal of Economic Surveys, Journal of Financial Reporting, Journal of International Accounting Research, Journal of Management Accounting Research, Journal of Management & Governance, Management Science, Managerial Auditing Journal, Review of Accounting Studies, and The Accounting Review.

• Member of the FARS Midyear Meeting Best Paper Award Committee (2022) 
• Track chair, 2021 FARS Midyear Meeting Research Committee (Voluntary disclosure: non-earnings information)
• Member of the MAS Management Accounting Dissertation Award Committee (2020 AAA Annual Meeting)
• Member of the MAS Midyear Meeting Best Paper Award Committee (2018)

Awards and Achievements

• AAA Financial Accounting and Reporting Section Excellence in Reviewing Award (Midyear Meeting), 2022
• AAA Management Accounting Section Outstanding Reviewer Award (Midyear Meeting), 2022
• Nominated for UNL College of Business Distinguished Teaching Award, 2022
• The Accounting Review Outstanding Reviewer Award, 2022
• UNL College of Business Emerging Scholar Research Award, 2022
• AAA Financial Accounting and Reporting Section Excellence in Reviewing Award (Annual Meeting), 2021
• Nominated for UNL College of Business Distinguished Teaching Award, 2021
• AAA Financial Accounting and Reporting Section Excellence in Reviewing Award (Annual Meeting), 2020
• AAA Management Accounting Section Outstanding Reviewer (Annual Meeting), 2020
• AAA Management Accounting Section Outstanding Reviewer Award (Midyear Meeting), 2020
• Advances in Accounting Research Conference Discussant Award, 2020
• Summer Institute for Online Teaching Course Participant, 2020
• UNL College of Business Distinguished Teaching Award, 2020
• UNL Faculty Fellow for Student Success, 2020-2021
• UNL New Faculty Development Program Completion, 2020
• AAA Financial Accounting and Reporting Section Excellence in Reviewing Award, 2019
• Journal of Management Accounting Research Outstanding Reviewer Award, 2019
• AAA Financial Accounting and Reporting Section Excellence in Reviewing Award, 2018
• AAA Financial Accounting and Reporting Section Excellence in Reviewing Award, 2017
• AAA Management Accounting Section Midyear Meeting Best Paper Award, 2017
• AAA Financial Accounting and Reporting Section Excellence in Reviewing Award, 2016
• Duke University Certificate in College Teaching, 2014
• AAA Deloitte Doctoral Consortium Participant, 2013
• AAA Representative to the 2013 AFAANZ Doctoral Symposium, 2013
• AAA Southeast Region Meeting Best Ph.D. Student Third-Year Paper Award, 2012
• Deloitte Foundation Doctoral Fellow, 2012