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 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 financial reporting and performance measurement and 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.

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, forthcoming.
• Black, D. E. 2020. CEO Risk-Taking Incentives and Relative Performance Evaluation. Accounting & Finance, Vol. 60, p. 771-804.
• Black, D. E., and M. D. Vance. 2020. Do First Impressions Last? The Impact of Initial Assessments and Subsequent Performance on Promotion Decisions. Management Science, forthcoming. 
• 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

• 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)
• Editorial Board, Advances in Accounting (October 26, 2020)
• Ad hoc Referee
  • The Accounting Review, Journal of Accounting and Economics, Review of Accounting Studies, Contemporary Accounting Research, Management Science, Journal of Corporate Finance, Journal of Business Finance & Accounting, European Accounting Review, Journal of Accounting, Auditing and Finance, Accounting Horizons, Journal of International Accounting Research, Journal of Management Accounting Research, Abacus, Accounting and Business Research, Advances in Accounting, Australian Accounting Review, California Management Review, International Journal of Banking, Accounting and Finance, Journal of Economic Surveys, Managerial Auditing Journal
• 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

• UNL New Faculty Development Program Completion, 2020
• Advances in Accounting Research Conference Discussant Award, 2020
• AAA Financial Accounting and Reporting Section, Excellence in Reviewing Award, 2020
• UNL College of Business Distinguished Teaching Award, 2020
• AAA Management Accounting Section Midyear Meeting Outstanding Reviewer Award, 2020
• Journal of Management Accounting Research Outstanding Reviewer Award, 2019
• AAA Financial Accounting and Reporting Section, Excellence in Reviewing Award, 2019
• AAA Financial Accounting and Reporting Section, Excellence in Reviewing Award, 2018
• AAA Management Accounting Section Midyear Meeting Best Paper Award, 2017
• AAA Financial Accounting and Reporting Section, Excellence in Reviewing Award, 2017
• AAA Financial Accounting and Reporting Section, Excellence in Reviewing Award, 2016
• Certificate in College Teaching, Duke University, 2014
• AAA Deloitte Doctoral Consortium Participant, 2013
• AAA Representative to the 2013 AFAANZ Doctoral Symposium, 2013
• AAA Southeast Regional Meeting, Best 3^rd Year Doctoral Student Paper, 2012
• Deloitte Foundation Doctoral Fellow, 2012