Robert Larson

Robert K Larson

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