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 Management Science, Contemporary Accounting Research, Journal of Accounting, Auditing & Finance, Journal of Business Finance & Accounting, Journal of International Accounting Research, Journal of Management Accounting Research, Accounting & Finance, Advances in Accounting, and Research in Accounting Regulation. He is also a Gallup-Certified Strengths Coach.

Publications

• Black, D. E., S. S. Dikolli, C. Hofmann, and T. Pfeiffer. 2024. Estimating the Sensitivity of CEO Compensation to Gross versus Net Accounting Performance. Contemporary Accounting Research, Vol. 41, p. 255-291.
• Black, D. E., T. Neururer. 2024. Do analysts provide information about other comprehensive income in book value per share forecasts for financial firms? Advances in Accounting, Vol. 64, 100726.
• Black, D. E. 2023. Discussion of "CEO Discretionary Power, Unconstrained Stock Ownership, and Stock Trading: Theory and Evidence." Advances in Accounting, Vol. 61, 100657. 
• Black, D. E., E. L. Black, T. E. Christensen, and K. H. Gee. 2023. CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure. Journal of Accounting, Auditing & Finance, Vol. 38, p. 648-675.
• 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, Vol. 21, p. 1-30.
• Black, D. E., S. Pierce, and W. Thomas. 2022. A Test of Income Smoothing Using Pseudo Fiscal Years. Management Science, Vol. 68, p. 5533-5555.
• 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., 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

Accounting and Data Analytics (ACCT 850) - Fundamentals of data exploration, analysis, and communication in an accounting setting. Emphasis on data extraction, statistics and regression, and data visualization.

Seminar in Contemporary Accounting Theory (ACCT 916) - Introduction to methods of conducting scientific research in the social sciences, including hypothesis development and testing and research design. The overarching objectives of the course are to develop a scientific thinking structure that will: 1) Help students to consume and evaluate research in their area of study; and, 2) Help student to develop their own original research projects.

Professional Service

• Associate Editor, Journal of Accounting, Auditing and Finance (February 28, 2024 - present)
• Associate Editor, Advances in Accounting (April 21, 2023 - present)
• Editorial Board, The Accounting Review (June 1, 2020 - present)
• Editorial Board, Journal of Business Finance & Accounting (September 19, 2022 - present)
• Editorial Board, Journal of Management Accounting Research (January 1, 2022 - present)
• Editorial Board, Advances in Accounting (October 26, 2020 - April 21, 2023)
• Reviewer

  • Abacus, Accounting and Business Research, Accounting & Finance, Accounting Horizons, Advances in Accounting, Applied Economics, Applied Economics Letters, Auditing: A Journal of Practice & Theory, Australian Accounting Review, California Management Review, Cogent Economics & Finance, Contemporary Accounting Research, European Accounting Review, Financial Analysts Journal, International Journal of Banking, Accounting and Finance, Journal of Accounting and Economics, Journal of Accounting and Public Policy, Journal of Accounting, Auditing and Finance, Journal of Applied Accounting Research, Journal of Banking 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.

• Chair of the FARS Midyear Meeting Best Paper Award Committee (2024)
• FARS Mentoring Program Mentor (2024)
• Member of the AAA Competitive Manuscript Award Screening Committee (2023)
• Member of the FARS Midyear Meeting Best Paper Award Committee (2023)
• Member of the FARS Midyear Meeting Best Paper Award Committee (2022) 
• Member of the MAS Notable Contribution to the Management Accounting Literature Award Committee (2022)
• Track chair, FARS Midyear Meeting Research Committee (Voluntary disclosure: non-earnings information) (2021)
• Member of the MAS Management Accounting Dissertation Award Committee, AAA Annual Meeting (2020)
• 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
• Advances in Accounting Research Conference Discussant Award, 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