Professional Summary
Robert K. Larson is a Professor of Accounting at the Carl H. Lindner College of Business. His nearly three dozen articles appear in a variety of good and leading general and international accounting journals, including Accounting Horizons, European Accounting Review, International Journal of Accounting, Journal of International Financial Management and Accounting, Journal of International Accounting, Auditing, and Taxation, Journal of International Accounting Research, Accounting in Europe, Research in Accounting Regulation, and Advances in Accounting, Incorporating Advances in International Accounting. He is a Past-President of the American Accounting Association’s International Accounting Section and Ohio region. He was given the AAA"s International Accounting Section Outstanding International Accounting Educator Award in 2014, and their Outstanding Service Award in 2010.
Education
Ph D: University of Utah Salt Lake City, Utah, 1993 (Business Administration)
MBA: Portland State University Portland, Oregon, 1987
BS: George Fox University Newberg, Oregon, 1980 (Business and Economics)
Research and Practice Interests
International accounting, with a focus on issues surrounding International Financial Reporting Standards (IFRS).
Positions and Work Experience
2001 -2013 Professor of Accounting; Associate Professor of Accounting, University of Dayton,
1992 -2001 MBA Program Director; Associate Professor; Accounting Program Co-ordinator; Assistant Professor;..., The Pennsylvania State University at Harrisburg,
1982 -1989 Accounting Supervisor, External Reporting and Technical Research; Senior Accountant; Accountant;..., Northwest Natural Gas Company,
Publications
Other Publications
Berglund, Nathan; Larson, Robert; Rapley, Eric; Thomas, Wayne (12-2018. ) In Memoriam: Professor Donald R. Herrmann, October 21, 1963 - May 8, 2018 .33 , Journal of International Accounting, Auditing and Taxation
Kenny, Sara York; Larson, Robert K (03-2018. ) A Review and Analysis of Advances in International Accounting research .30 , Journal of International Accounting, Auditing, and Taxation, Special Issue with Guest Editor
Hughes, Susan; Larson, Robert; Xiques, G.; Sander, James (12-2017. ) Difficulties Converging US GAAP and IFRS through Joint Projects: The Case of Business Combinations .39 ((December) ) , Advances in Accounting
Larson, Robert; Sale, Tim (12-2016. ) Advances in International Accounting: A Retrospective Commentary .35 , Advances in Accounting, Incorporating Advances in International Accounting
Gornik-Tomaszewski, Sylwia; Larson, Robert (2014. ) New Consolidation Requirements under IFRS .35 (2 ) , Review of Business
Larson, Robert; Herz, Paul J (2013. ) A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation .10 (1 ) , Accounting in Europe
Larson, Robert; Herz, Paul J; Kenny, Sara York (2011. ) Academics and the Development of IFRS: An Invitation to Participate .10 (2 ) , Journal of International Accounting Research
Larson, Robert; Street, Donna L (2011. ) IFRS Teaching Resources: Available and Rapidly Growing .20 (4 ) , Accounting Education: An International Journal
Larson, Robert (2011. ) The Academic Community’s Participation in Global Accounting Standard-Setting .23 (1 ) , Research in Accounting Regulation
Larson, Robert; Kenny, Sara York (2011. ) The Financing of the IASB: An Analysis of Donor Diversity. .20 (1 ) , Journal of International Accounting, Auditing, and Taxation
Chatham, Michael D; Larson, Robert; Vietze, Axel (2010. ) Issues Affecting the Development of an International Accounting Standard on Financial Instruments .26 (1 ) , Advances in Accounting, Incorporating Advances in International Accounting
Larson, Robert; Brady, Tom (2009. ) Incorporating IFRS into the Accounting Curriculum . (February ) , Strategic Finance
Kenny, Sara York; Larson, Robert (2009. ) Interpreting IFRS: Understanding the role of the International Financial Reporting Interpretations Committee .208 (4 ) , Journal of Accountancy
Larson, Robert (2008. ) An Examination of Comment Letters Submitted to the IASC: Special Purpose Entities .20 , Research in Accounting Regulation
Larson, Robert (2007. ) Constituent Participation and the IASB’s International Financial Reporting Interpretations Committee .4 (2 ) , Accounting in Europe
Larson, Robert; Street, Donna L. (2006. ) The “Roadmap” to Global Accounting Convergence: Europe Introduces “Speed Bump? .October , The CPA Journal
Larson, Robert; Street, Donna L (2004. ) Convergence with IFRS in an Expanding Europe: Progress and Obstacles Identified by Large Accounting Firms" Survey .13 (2 ) , Journal of International Accounting, Auditing & Taxation
Herz, Paul J; Larson, Robert (2004. ) Keeping Bribery at Bay . (February ) , Internal Auditor
Street, Donna L; Larson, Robert (2004. ) Large Accounting Firms" Survey Reveals Emergence of "Two Standard" System in the European Union .17 , Advances in International Accounting
Larson, Robert; Brown, Karen L (2004. ) Where Are We with Long-Term Contract Accounting? .18 (3 ) , Accounting Horizons
Larson, Robert; Herz, Paul J (2003. ) Accountants, Corruption, and Money Laundering . (June ) , The CPA Journal
Larson, Linda L; Larson, Robert; Greenlee, Janet (2003. ) Privacy Protection on the Internet . (June ) , Strategic Finance
Larson, Robert (2002. ) The IASC’s Search for Legitimacy: An Analysis of the IASC’s Standing Interpretations Committee .15 , Advances in International Accounting
Larson, Robert; Larson, Linda L (2001. ) Coming to Terms with International Accounting Standards . (February ) , Internal Auditor
Larson, Robert; Brown, Karen L (2001. ) Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts . (14 ) , Advances in International Accounting
Larson, Robert; Adhikari, Ajay (2000. ) The Euro: Ready or Not, It’s Here! .59 (January-March ) , The Ohio CPA Journal
Larson, Robert; Kenny, Sara York (1999. ) The Harmonization of International Accounting Standards: Progress in the 1990s? .7 (1 ) , Multinational Business Review
Larson, Robert; Hubbard, Daniel J (1998. ) Investing in Foreign Stocks: Do You Really Know What You are Buying? .November/December (12 ) , Corporate Controller
Larson, Robert; Kenny, Sara York (1998. ) Research Note: Developing Countries" Involvement in the IASC"s Standard-Setting Process .Supplement (1 ) , Advances in International Accounting
Larson, Robert (1997. ) Corporate Lobbying of the International Accounting Standards Committee .8 (3 ) , Journal of International Financial Management and Accounting
Mitchell, Pam A; Larson, Robert (1997. ) Electronic Data Interchange (EDI) in Hospitals: An Examination of its Uses, Benefits and Problems .9 (August ) , International Association of Management Journal
Larson, Robert; Kenny, Sara York (1996. ) Accounting Standard-Setting Strategies and Theories of Economic Development: Implications for the Adoption of International Accounting Standards .9 , Advances in International Accounting
Hubbard, Daniel J; Larson, Robert (1995. ) American Depositary Receipts: Investment Alternative or Quicksand? .65 (July ) , The CPA Journal
Larson, Robert; Kenny, Sara York (1995. ) An Empirical Analysis of International Accounting Standards, Equity Markets and Economic Growth in Developing Countries .6 (2 ) , Journal of International Financial Management and Accounting
Larson, Robert (1995. ) Doing Business After NAFTA? Knowing The Right Canadian and Mexican Accounting Professionals Might Help .54 (August ) , The Ohio CPA Journal
Kenny, Sara York; Larson, Robert (1995. ) The Development of International Accounting Standards: An Analysis of Constituent Participation in Standard-Setting .30 (Fourth Quarter ) , International Journal of Accounting
Larson, Robert; Kenny, Sara York (1994. ) Raising Capital Overseas: International Accounting Standards May Facilitate the Process .64 (September ) , The CPA Journal
Larson, Robert (1993. ) International Accounting Standards and Economic Growth: An Empirical Investigation of their Relationship in Africa .2 , Research in Third World Accounting
Kenny, Sara York; Larson, Robert (1993. ) Lobbying Behavior and the Development of International Accounting Standards: The Case of the IASC"s Joint Venture Project .2 (3 ) , European Accounting Review
Book Chapter
Larson, Robert; Kenny, Sara York (2010 ) International Accounting and the Global Economy Hoboken, NJ: John Wiley & Sons, The Handbook of Technology Management
Additional Publications
Presentations
Invited Presentations
Larson, Robert (10-31-2008. ) Challenges to True IFRS Convergence: Two-Standard Systems, EU and Country Specific IFRS, and Political Pressures .16th Annual Conference 2008, CGA (Certified General Accountants Association of Canada) – Accounting, Certified General Accountants Association of Canada and the University of Ottawa, Ottawa, Canada. Conference. . Level:International
Honors and Awards
05-2018 2018 Ohio AAA Region President’s Award Level:State Type:Service, Professional
08-2014 Outstanding International Accounting Educator Award, 2014.
2010 International Accounting Outstanding Section Service Award Level:International
Service
Institute of Internal Auditors Cincinnati Chapter (Presenter, “International Accounting Ethics Issues”, Institute of Internal Auditors Cincinnati Chapter, CPE Session, March 26, 2018. ) Guest Speaker Type:Community Service Level:Public 03-26-2018 -03-26-2018
Department Head Nomination Committee member (for internal search) Committee Member Type:Departmental Service Level:Department 2018 -2018
Accounting Phd Director / Geis Professor of Accounting Search Committee, Chair Committee Chair Type:Departmental Service Level:Department 2017 -2018
Department of Accounting Retention, Promotion, and Tenure Committee, Member Committee Member Type:Departmental Service Level:Department 2017 -2018
Accounting Tenure Track Faculty Search Committee Committee Chair Type:Departmental Service Level:Department 2015 -2016
Norwood and Marjorie Geis Accounting Professor Search Committee Committee Chair Type:Departmental Service Level:Department 2015 -2016
Accounting Educator Search Committee Committee Chair Type:Departmental Service Level:Department 2014 -2015
Accounting Tenure Track Faculty Search Committee Committee Chair Type:Departmental Service Level:Department 2014 -2015
Business Law Faculty Search Committee Committee Chair Type:Departmental Service Level:Department 2014 -2015
Tax Faculty Search Committee Committee Chair Type:Departmental Service Level:Department 2014 -2015
Accounting Faculty Search Committee Committee Chair Type:Departmental Service Level:Department 2013 -2014
College Retention, Promotion, & Tenure Committee Committee Member Type:University/College Service Level:University 2018 -2019
Journal of International Accounting, Auditing & Taxation (During 2017 he handled around 170 submissions, and in 2018 around 190 submission. This Elsevier journal is one of 21 ABS level 3 accounting journals, and only 6 accounting journals are rated higher (at level 4). During 2019 handled over 100 submissions by mid-July. Oversaw going from 2 to 4 issues per year, and worked during transition to a new online submission platform. Expanded Editorial Board to 74 members from over a dozen different countries. ) Editor, Journal Editor Type:Prof. Org. Level:Service to Professional Associations 01-01-2017
AAA International Accounting Section Historian Historian Type:Prof. Org. Level:Service to Professional Associations 2013
Accounting in Europe Editorial Review Board Member Type:Prof. Org. Level:Service to Professional Associations 2013
Journal of Accounting in Emerging Economies Editorial Review Board Member Type:Prof. Org. Level:Service to Professional Associations 2012
AAA International Accounting Section"s Executive Committee Committee Member Type:Prof. Org. Level:Service to Professional Associations 08-2018 -08-2020
AAA Midyear Meeting of International Accounting Section, discussant Type:Prof. Org. Level:Service to Professional Associations -2019
International Review of Administrative Sciences, Ad Hoc Reviewer Reviewer, Ad Hoc Reviewer Type:Prof. Org. Level:Service to Professional Associations -2019
AAA Ohio Regional Andrews Best Paper Award Committee Chairperson Type:Prof. Org. Level:Service to Professional Associations 2014 -2019
External Reviewer for Associate Professor going up for promotion to full professor (External Reviewer for Associate Professor going up for promotion to full professor, 2011 (1), 2013 (2), 2014 (1), 2017 (2), and 2019 (1). ) Type:Prof. Org. Level:Service to Professional Associations 2011 -2019
AAA International Accounting Section"s Advisory Board Chair Chairperson Type:Prof. Org. Level:Service to Professional Associations 08-2018 -08-2019
AAA International Accounting Section Midyear Meeting Discussant Type:Prof. Org. Level:Service to Professional Associations 2018 -2018
Accounting Forum, Ad Hoc Reviewer Reviewer, Ad Hoc Reviewer Type:Prof. Org. Level:Service to Professional Associations -2018
Public Utilities, Elsevier Reviewer, Ad Hoc Reviewer Type:Prof. Org. Level:Service to Professional Associations 2018 -2018
AAA International Accounting Section"s Outstanding Service Award Committee Committee Member Type:Prof. Org. Level:Service to Professional Associations 2017 -2018
External Reviewer for Promotion to Assistant Professor & Tenure (External Reviewer for assistant professor up for promotion & tenure, 1999 (1), 2000 (1), 2008 (1), 2013 (2), 2014 (1), 2018 (3, including one outside US), and 2019 (1). ) Type:Prof. Org. Level:Service to Professional Associations 1999 -2018
AAA International Accounting Section (Reviewer for Mid-Year Meetings of International Accounting Section of AAA, 1998 to 2007, 2009 to 2013, and 2018. ) Reviewer, Conference Paper Type:Prof. Org. Level:Service to Professional Associations 1998 -2018
External Evaluation Team Member for PhD Program in Austria Task Force Member Type:Prof. Org. Level:Service to Professional Associations -10-2018
The China Journal of Accounting Research Reviewer, Ad Hoc Reviewer Type:Prof. Org. Level:Service to Professional Associations 2017 -2017
AAA Intl Actg Section: Outstanding Intl Actg Educator Award Committee Member Type:Prof. Org. Level:Service to Professional Associations 2015 -2017
Advances in International Accounting Editor, Associate Editor Type:Prof. Org. Level:Service to Professional Associations 10-2015 -12-2016
AAA Intl Actg Section Nominations Committee Member Type:Prof. Org. Level:Service to Professional Associations 2015 -2016
AAA Nominations Committee, including President-Elect Member Type:Prof. Org. Level:Service to Professional Associations 2015 -2016
Journal of International Accounting, Auditing & Taxation Editorial Review Board Member Type:Prof. Org. Level:Service to Professional Associations 2003 -2016
Outside Evaluator of 4 PhD Dissertations, Macquarie Univ., Australia External Evaluator of 4 PhD Dissertations Type:Prof. Org. Level:Service to Professional Associations 2011 -2015
Advances in International Accounting Editor, Associate Editor Type:Prof. Org. Level:Service to Professional Associations 2010 -2015
Accounting and Business Research. Reviewer, Ad Hoc Reviewer Type:Prof. Org. Level:Service to Professional Associations 2014 -2014
Research in Accounting Regulation Reviewer, Ad Hoc Reviewer Type:Prof. Org. Level:Service to Professional Associations 2014 -2014
The Journal of International Accounting Research Reviewer, Ad Hoc Reviewer Type:Prof. Org. Level:Service to Professional Associations 2011 -2014
Professional Affiliation
1994: European Accounting Association, International
1989: American Accounting Association, International
1987: Institute of Management Accountants, National
1991 -2017: American Institute of Certified Public Accountants, National
1994 -2010: Academy of International Business, International
Courses Taught
ADVANCED FINL ACTG
PROF ETHICS
PROFESSIONAL ETHICS
ADVANCED FINL ACTG
PROF ETHICS
PROFESSIONAL ETHICS
CONSOLFINSTATE
CONSOLFINSTATE
PROFESSIONALETHICS
PROFETHICS
TEACHING ASSISTANT
PROF ETHICS
PROF ETHICS
PROF ETHICS
PROF ETHICS
Professional Ethics
Professional Ethics
Teaching Assistant
Accounting Theory and Research
Teaching Assistant
Teaching Assistant
Accounting Theory and Research
CONSOL FIN STATE
CONSOL FIN STATE
Cost Accounting
Faculty Development Activities
-2019 2019 AAA Midyear International Accounting Section Meeting Type:Conference Attendance
-2019 2019 European Accounting Association Congress Type:Conference Attendance
-2019 2019 Ohio American Accounting Association Meeting Type:Conference Attendance
-2018 2018 AAA Midyear Meeting of the International Accounting Section Type:Conference Attendance
-2018 2018 Annual American Accounting Association Meeting Type:Conference Attendance
-2018 2018 European Accounting Association Meeting Type:Conference Attendance
-2018 2018 Ohio American Accounting Association Meeting Type:Conference Attendance
-2017 2017 Annual American Accounting Association Meeting Type:Conference Attendance
-2017 2017 Canadian Academic Accounting Association Annual Meeting Type:Conference Attendance
Contact Information
612 Carl H. Lindner Hall
Phone: 513-556-5695
Fax: 513-556-6278
larsonrt@ucmail.uc.edu