J. Richard Dietrich

Professor Emeritus

Accounting & Management Information Systems

Background

Professor Dietrich joined Fisher College after serving as Academic Fellow in the Security and Exchange Commission’s Office of the Chief Accountant. Previously, he was the Deloitte & Touche Professor of Accountancy at the University of Illinois at Urbana-Champaign and a Professor of Accounting and the Peat Marwick Mitchell & Co. Centennial Faculty Fellow at the University of Texas at Austin. He also served as visiting professor at both Carnegie Mellon University and the University of Chicago. Dr. Dietrich’s research has been published in numerous professional journals, and he is a frequent presenter at professional conferences.

Education

  • PhD, Carnegie Mellon University
  • MS, Carnegie Mellon University
  • MS, Carnegie Mellon University
  • BS, Carnegie Mellon University

Publications

  • Dietrich, J. Richard, Karl A. Muller and Edward J. Riedl. "On the Validity of Asymmetric Timeliness Tests of Accounting Conservatism." Review of Accounting Studies, May 2022.
  • Dietrich, J. Richard, Zahn Bozanic and Bret Johnson. "SEC Comment Letters and Firm Disclosure." Journal of Accounting and Public Policy, September 2017.
  • Dietrich, J. Richard. "Discussion of Information Externalities along the Supply Chain: The Economic Determinants of Suppliers' Stock Price Reaction to their Customers' Earnings." Contemporary Accounting Research. 28.4 (2011): 1344-1348. 
  • Dietrich, J. Richard, Karl A. Muller and Edward J. Riedl. “Asymmetric Timeliness Tests of Accounting Conservatism.” Review of Accounting Studies. 12.1 (2007): 95-124.
  • Dietrich, J. Richard, Steven Kachelmeier, Don Keinmuntz, and Tom Linsmeier. "An Experimental Examination of Forward-Looking, Non-Financial Performance Disclosures." Journal of Accounting Research. 2001.
  • Dietrich, J. Richard, Mary S. Harris, Karl A. Muller III. “The Reliability of Investment Property Fair Value Estimates” Journal of Accounting and Economics. 30.2 (2000): 125-158.

Working Papers

  • Dietrich, J. Richard, Karl A. Muller and Edward J. Riedl. “Regarding the Use of Return Variance Variables to Debias the Asymmetric Timeliness Measure." 2022.