Spencer Young

Assistant Professor of Accounting

About Young

Spencer Young, Ph.D., is an assistant professor in accounting in the Price College of Business. He earned his Ph.D. in management with an emphasis on accounting from The University of Arizona.

His research focuses primarily on how accounting standards influence financial reporting and has been published in top accounting journals including the Journal of Accounting Research and Contemporary Accounting Research.

Education

PhD, Management, University of Arizona 2020
MAcc, Taxation, Brigham Young University 2015
BS, Accounting, Brigham Young University 2015

Publications

“Are Financial Statements More Comparable When GAAP Restricts Managers’ Discretion?” November 2023. Management Science

“Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?” (with Paul Hribar, Richard Mergenthaler, Aaron Roeschley, and Chris Zhao). 2022. Journal of Accounting Research 60(1): 299-351.

“Does Restricting Managers’ Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?” (with Lin Cheng and Jacob Jaggi) 2022. Contemporary Accounting Research 39(2): 826-862.

“Customer concentration of targets in mergers and acquisitions” (with Mei Cheng and Jacob Jaggi). 2022. Journal of Business Finance & Accounting 49(7-8): 1314-1355.

About OU's Price College of Business

The University of Oklahoma Michael F. Price College of Business has experienced significant growth over the past five years, becoming OU’s second-largest college with over 7,000 students. The college offers highly ranked undergraduate, master’s, executive and doctoral programs across six academic divisions. More information is available at price.ou.edu