Faculty Directory

Dirk Black

Assistant Professor of Business Administration








PhD, Duke University, 2014; MAcc, Brigham Young University, 2007; BS Accounting, Brigham Young University, 2007; CPA, State of Alabama

Areas of Expertise

Financial reporting, executive compensation


Dirk teaches Financial Accounting at Tuck.

Current Research Topics

  • Financial Reporting and Firm Risk
  • Management Incentives

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

Working Papers

  • Essays on Other Comprehensive Income. (Dissertation).
  • SFAS 123R and the CEO Contracting Use of Relative Performance Evaluation.
  • With E. L. Black, and T. E. Christensen. The Effects of Executive Compensation and Auditor Effort on Pro Forma Reporting Decisions.
  • With E. L. Black, T. E. Christensen, and K. H. Gee. CEO Compensation Incentives and Non-GAAP Earnings Disclosures.
  • With T. E. Christensen, J. T. Ciesielski, and B. C., Whipple. Non-GAAP Reporting: A Comparability Crisis.
  • 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.
  • With J. D. Gallemore. Deposit Insurance and Bank Financial Reporting Transparency.
  • With T. Neururer. The Information Content of Analysts’ Book Value per Share Forecasts.
  • With M. Vance. Dynamic Performance Evaluation and Promotion Decisions: Evidence from Professional Baseball. 


  • 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

Selected Publications

  • Other Comprehensive Income: A Review and Directions for Future Research. Accounting & Finance. Vol. 56, p. 9-45, 2016
  • With S.S. Dikolli and S.D. Dyreng, “CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification,” Contemporary Accounting Research, Vol. 31, 103-135, 2014
  • 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