Faculty Directory

Dirk Black

Assistant Professor of Business Administration

E-Maildirk.e.black@tuck.dartmouth.edu

Phone603-646-0795

DegreePhD, Duke University, 2014 (expected); MAcc, Brigham Young University, 2007; BS Accounting, Brigham Young University, 2007; CPA, State of Alabama

AREAS OF EXPERTISEFinancial reporting, executive compensation

Current Research Topics

  • Financial reporting and firm risk
  • Executive compensation

Selected Publications

  • With S.S. Dikolli and S.D. Dyreng, “CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification,” Contemporary Accounting Research, forthcoming
  • With S.S. Dikolli, A Discussion of “Divestitures of Equity by Executives and Future Equity Granting Patterns,” Journal of Management Accounting Research, 25, 2013
  • With E.L. Black, T.E. Christensen, and W.G. Heninger, “Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?” Journal of Business Finance & Accounting, 39(7-8), 2012
  • With T.E. Christensen, “U.S. Managers’ Use of ‘Pro Forma’ Adjustments to Meet Strategic Earnings Targets,” Journal of Business Finance & Accounting, 36(3-4), 2009

Working Papers

  • “Comprehensive Income: A Review”
  • “Returns Volatility and Other Comprehensive Income Components”
  • “SFAS 123R and the CEO Contracting Use of Relative Performance Evaluation”
  • With E.L. Black, T.E. Christensen, and K.H. Gee, “CEO Compensation Incentives and Pro Forma Earnings Disclosure”
  • With E.L. Black and T.E. Christensen, “The Effects of Executive Compensation and Auditor Effort on Pro Forma Reporting Decisions”
  • With S.S. Dikolli and C. Hofmann, “Peer Group Composition, Peer Performance Aggregation, and Detecting Relative Performance Evaluation”
  • With J.D. Gallemore, “Bank Executive Overconfidence and Delayed Expected Loss Recognition”

Awards

  • AAA Deloitte Doctoral Consortium Participant
  • AAA Representative to the 2013 AFAANZ Doctoral Symposium
  • AAA Southeast Regional Meeting “Best Third-Year Doctoral Student Paper,” 2012
  • Deloitte Foundation doctoral fellow, 2012
  • Brigham Young University School of Accountancy scholarships 2007, 2006
  • Brigham Young University Office of Research and Creative Activities Grant for Undergraduate Research, 2005
  • Brigham Young Bicentennial Scholarship, 2002, 2001

Professional Activities

Academic positions

  • Tuck School of Business, 2014–present
  • Teaching Assistant, Duke University, 2011–13

Nonacademic positions

  • Audit Associate, KPMG LLP, 2007–09
  • Audit Intern, KPMG LLP, 2006