Albrecht, A., M. Glendening, K Kim, and K. J. Lee. 2023. "Material Changes in Accounting Estimates and the Usefulness of Earnings." Review of Accounting Studies, forthcoming. https://doi.org/10.1007/s11142-023-09759-8
Accountancy
Matthew Glendening
Director of the School of Accountancy, Hibbs/Middlebush/Rogers
Office
333 Cornell Hall
Hours
11:00am-12:00pm Monday and Wednesday (Zoom)
Dr. Matt Glendening is the director and an associate professor in the University of Missouri’s School of Accountancy in the Robert J. Trulaske, Sr. College of Business, where he has served since 2012.
Dr. Glendening earned his PhD in accounting with a minor in finance from the University of Iowa, where he also completed his BBA in accounting with honors and highest distinction. His research focuses on financial reporting and corporate governance, with expertise in accounting estimates, financial statement disaggregation, and the intersection of accounting and economic indicators.
His work has been published in The Accounting Review, Review of Accounting Studies, and Auditing: A Journal of Practice & Theory. He is also an award-winning educator who teaches courses in financial reporting, data analytics and international accounting.
Education
BBA in Accounting, University of Iowa, 2007; PhD in Accounting, University of Iowa, 2012
Publications
Messod D. Beneish; David B. Farber; Matthew Glendening; Kenneth W. Shaw. 2022 "Aggregate Financial Misreporting and the Predictability of U.S. Recessions and GDP Growth." The Accounting Review (2022). https://doi.org/10.2308/TAR-2021-0160
Beck, M., M. Glendening, and C. Hogan. 2021. "Financial Statement Disaggregation, Materiality, and Auditor Effort". Auditing: A Journal of Practice & Theory 41 (2): 27-55. https://doi.org/10.2308/AJPT-19-019
Albrecht, A., M. Glendening, K. Kim, and R. Pereira. 2020. "Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007-2009 Financial Crisis". Auditing: A Journal of Practice & Theory 39 (3): 1-28. https://doi.org/10.2308/ajpt-17-126
Glendening, M., E. Mauldin, and K. Shaw. 2019. "Determinants and consequences of quantitative critical accounting estimate disclosures." The Accounting Review, 94 (5): 189-218 https://doi.org/10.2308/accr-52368