Robert Larson

Headshot of Robert Larson, PhD, CPA, CMA

Robert Larson, PhD, CPA, CMA

Professor, Department of Accounting

2466 Carl H. Lindner Hall

513-556-5695

Robert K. Larson is a Professor of Accounting at the Carl H. Lindner College of Business. His nearly three dozen articles appear in a variety of good and leading general and international accounting journals, including Accounting Horizons, European Accounting Review, International Journal of Accounting, Journal of International Financial Management and Accounting, Journal of International Accounting, Auditing, and Taxation, Journal of International Accounting Research, Accounting in Europe, Research in Accounting Regulation, and Advances in Accounting, Incorporating Advances in International Accounting. He is a Past-President of the American Accounting Association’s International Accounting Section and Ohio region. He was given the AAA's International Accounting Section Outstanding International Accounting Educator Award in 2014, and their Outstanding Service Award in 2010.

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Teaching Interest
Management and cost accounting, financial accounting (particularly consolidations), and international accounting.

Research Interest
International accounting, with a focus on issues surrounding International Financial Reporting Standards (IFRS).

History
Institution: University of Dayton
Title: Professor of Accounting; Associate Professor of Accounting
End Date: 2013-12-31

Institution: The Pennsylvania State University at Harrisburg
Title: MBA Program Director; Associate Professor; Accounting Program Co-ordinator; Assistant Professor;...
End Date: 2001-12-31

Institution: Northwest Natural Gas Company
Title: Accounting Supervisor, External Reporting and Technical Research; Senior Accountant; Accountant;...
End Date: 1989-12-31

Awards | Honors
Organization: American Accounting Association's Ohio Region
Name: 2018 Ohio AAA Region President's Award
Year Received: 2018

Organization: American Accounting Association's International Accounting Section
Name: Outstanding International Accounting Educator Award, 2014.
Year Received: 2014

Organization: International Accounting Section of the American Accounting Association
Name: International Accounting Section Service Award
Year Received: 2010

Education
Institution: University of Utah
Location: Salt Lake City, Utah
Major: Business Administration
Completed: 1993
Degree: PhD

Institution: Portland State University
Location: Portland, Oregon
Completed: 1987
Degree: MBA

Institution: George Fox University
Location: Newberg, Oregon
Major: Business and Economics
Completed: 1980
Degree: BS

Published Contributions
Robert Larson, (2018). Editor's Preface and the Introduction of a Commentary Section. Journal of International Accounting, Auditing and Taxation.

Robert Larson, (2018). In Memoriam: Professor Donald R. Herrmann, October 21, 1963 - May 8, 2018. Journal of International Accounting, Auditing and Taxation.

Robert Larson, (2018). Editor’s Preface and the Introduction of a Submission Fee. Journal of International Accounting, Auditing and Taxation.

Robert Larson, (2018). Editor's Preface. Journal of International Accounting, Auditing and Taxation.

Sara Kenny, Robert Larson,  (2018). A Review and Analysis of Advances in International Accounting research. Journal of International Accounting, Auditing, and Taxation, Special Issue with Guest Editor , .

Robert Larson,  (2018). Editor's Preface. Journal of International Accounting, Auditing and Taxation, page iii.

Susan Hughes, Robert Larson, G. Xiques, James Sander,  (2017). Difficulties Converging US GAAP and IFRS through Joint Projects: The Case of Business Combinations. Advances in Accounting, 1-20.

Robert Larson, Tim Sale,  (2016). Advances in International Accounting: A Retrospective Commentary. Advances in Accounting, Incorporating Advances in International Accounting, 216-220.

Sylwia Gornik-Tomaszewski, Robert Larson,  (2014). New Consolidation Requirements under IFRS. Review of Business, 47-58.

Robert Larson, Paul Herz,  (2013). A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation. Accounting in Europe , pp. 99 to 151.

Robert Larson, Paul Herz, Sara Kenny,  (2011). Academics and the Development of IFRS: An Invitation to Participate. Journal of International Accounting Research , pp. 97 to 103.

Robert Larson, Donna Street,  (2011). IFRS Teaching Resources: Available and Rapidly Growing. Accounting Education: An International Journal , pp. 317 to 338.

Robert Larson,  (2011). The Academic Community’s Participation in Global Accounting Standard-Setting. Research in Accounting Regulation , pp. 34 to 45.

Robert Larson, Sara Kenny,  (2011). The Financing of the IASB: An Analysis of Donor Diversity. . Journal of International Accounting, Auditing, and Taxation , pp. 1 to 19.

Robert Larson, Sara Kenny,  (2010). International Accounting and the Global Economy. The Handbook of Technology Management, pp. 745 to 756.

Michael Chatham, Robert Larson, Axel Vietze,  (2010). Issues Affecting the Development of an International Accounting Standard on Financial Instruments. Advances in Accounting, Incorporating Advances in International Accounting , pp. 97 to 107. 

Robert Larson, Tom Brady,  (2009). Incorporating IFRS into the Accounting Curriculum. Strategic Finance , pp. 23 to 25.

Sara Kenny, Robert Larson,  (2009). Interpreting IFRS: Understanding the role of the International Financial Reporting Interpretations Committee. Journal of Accountancy , pp. 64 to 64.

Robert Larson,  (2008). An Examination of Comment Letters Submitted to the IASC: Special Purpose Entities. Research in Accounting Regulation , pp. 27 to 47.

Robert Larson,  (2007). Constituent Participation and the IASB’s International Financial Reporting Interpretations Committee. Accounting in Europe , pp. 207 to 254.

Robert Larson, Donna Street,  (2006). The “Roadmap” to Global Accounting Convergence: Europe Introduces “Speed Bump?. The CPA Journal , pp. 36 to 43.

Robert Larson, Donna  Street,  (2004). Convergence with IFRS in an Expanding Europe: Progress and Obstacles Identified by Large Accounting Firms' Survey. Journal of International Accounting, Auditing & Taxation , pp. 89 to 119.

Paul Herz, Robert Larson,  (2004). Keeping Bribery at Bay. Internal Auditor , pp. 60 to 67.

Donna Street, Robert Larson,  (2004). Large Accounting Firms' Survey Reveals Emergence of "Two Standard" System in the European Union. Advances in International Accounting , pp. 1 to 29.

Robert Larson, Karen Brown,  (2004). Where Are We with Long-Term Contract Accounting? . Accounting Horizons , pp. 207 to 219.

Robert Larson, Paul Herz,  (2003). Accountants, Corruption, and Money Laundering. The CPA Journal , pp. 34 to 37.

Linda Larson, Robert Larson, Janet Greenlee,  (2003). Privacy Protection on the Internet. Strategic Finance , pp. 48 to 53.

Robert Larson,  (2002). The IASC’s Search for Legitimacy: An Analysis of the IASC’s Standing Interpretations Committee. Advances in International Accounting, pp. 79 to 120.

Robert Larson, Linda Larson,  (2001). Coming to Terms with International Accounting Standards. Internal Auditor , pp. 42 to 47.

Robert Larson, Karen Brown,  (2001). Lobbying of the International Accounting Standards Committee: The Case of Construction Contracts. Advances in International Accounting , pp. 47 to 73.

Robert Larson, Ajay Adhikari,  (2000). The Euro: Ready or Not, It’s Here! . The Ohio CPA Journal , pp. 8 to 12.

Robert Larson, Sara Kenny,  (1999). The Harmonization of International Accounting Standards: Progress in the 1990s? . Multinational Business Review, pp. 1 to 12.

Robert Larson, Daniel Hubbard,  (1998). Investing in Foreign Stocks: Do You Really Know What You are Buying?. Corporate Controller, pp. 18 to 21.

Robert Larson, Sara Kenny,  (1998). Research Note: Developing Countries' Involvement in the IASC's Standard-Setting Process. Advances in International Accounting, pp. 17 to 41.

Robert Larson,  (1997). Corporate Lobbying of the International Accounting Standards Committee. Journal of International Financial Management and Accounting, pp. 175 to 203.

Pam Mitchell, Robert Larson,  (1997). Electronic Data Interchange (EDI) in Hospitals: An Examination of its Uses, Benefits and Problems. International Association of Management Journal , pp. 49 to 61.

Robert Larson, Sara Kenny,  (1996). Accounting Standard-Setting Strategies and Theories of Economic Development: Implications for the Adoption of International Accounting Standards. Advances in International Accounting , pp. 1 to 20.

Daniel Hubbard, Robert Larson,  (1995). American Depositary Receipts: Investment Alternative or Quicksand?. The CPA Journal, pp. 70 to 73.

Robert Larson, Sara Kenny,  (1995). An Empirical Analysis of International Accounting Standards, Equity Markets and Economic Growth in Developing Countries. Journal of International Financial Management and Accounting, pp. 130 to 157.

Robert Larson,  (1995). Doing Business After NAFTA? Knowing The Right Canadian and Mexican Accounting Professionals Might Help. The Ohio CPA Journal , pp. 37 to 42.

Sara Kenny, Robert Larson,  (1995). The Development of International Accounting Standards: An Analysis of Constituent Participation in Standard-Setting. International Journal of Accounting , pp. 283 to 301.

Robert Larson, Sara Kenny,  (1994). Raising Capital Overseas: International Accounting Standards May Facilitate the Process. The CPA Journal , pp. 64 to 68.

Robert Larson,  (1993). International Accounting Standards and Economic Growth: An Empirical Investigation of their Relationship in Africa. Research in Third World Accounting , pp. 27 to 43.

Sara Kenny, Robert Larson,  (1993). Lobbying Behavior and the Development of International Accounting Standards: The Case of the IASC's Joint Venture Project. European Accounting Review , pp. 531 to 554.

Presentations
Title: Panel:  Where is International Accounting Research Going? Emerging Issues and Issues Needing Further Investigation
Organization: American Accounting Association
Location: Washington DC
Year: 2018

Title: U.S. Comment Letter Writing to the IASB During its First Decade:  Did it Foretell The Future?
Organization: European Accounting Association
Location: Milan, Italy
Year: 2018

Title: Panel:  New and Emerging Issues in International Accounting Research
Organization: American Accounting Association
Location: Long Beach, CA
Year: 2018

Title: Difficulties Converging US GAAP & IFRS through Joint Projects: The Case of Business Combinations
Organization: Advances in Accounting Journal
Location: Corvallis, Oregon
Year: 2016

Title: The Influence of Culture and Legal Origin in Country Participation through Comment Letter Writing to the IASB
Organization: American Accounting Association
Location: Anaheim, California
Year: 2013

Title: The Influence of Culture and Legal Origin in Country Participation through Comment Letter Writing to the IASB
Organization: European Accounting Association
Location: Paris, France
Year: 2013

Title: An Examination of U.S. Comment Letter Writing to the IASB during its First Decade
Organization: American Accounting Association
Location: Washington, D.C.
Year: 2012

Title: An Examination of U.S. Comment Letter Writing to the IASB during its First Decade
Organization: International Association for Accounting Education & Research
Location: Amsterdam, Netherlands
Year: 2012

Title: A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Due Process Participation
Organization: American Accounting Association
Location: Denver, Colorado
Year: 2011

Title: An Analysis of the Geographic Diversity of IASB Comment Letters
Organization: American Accounting Association
Location: Palm Spring, California
Year: 2010

Title: Funding the Development and Maintenance of International Financial Reporting Standards
Organization: American Accounting Association
Location: New York City, New York
Year: 2009

Title: The Academic Community’s Participation in Global Accounting Standard-Setting
Organization: American Accounting Association
Location: Geneva-on-the-Lake, Ohio
Year: 2009

Title: The Funding of International Accounting Standards
Organization: American Accounting Association
Location: St. Petersburg's Beach, Florida
Year:2009

Title: Challenges to True IFRS Convergence: Two-Standard Systems, EU and Country Specific IFRS, and Political Pressures
Organization: Certified General Accountants Association of Canada and the University of Ottawa
Location: Ottawa, Canada
Year: 2008

Title: Constituent Participation and the IASB’s International Financial Reporting Interpretations Committee
Organization: American Accounting Association
Location: Chicago, Illinois
Year: 2007

Title: Constituent Participation and the IASB’s International Financial Reporting Interpretations Committee
Organization: Academy of International Business
Location: Indianapolis, Indiana
Year: 2007

Title: Constituent Participation, Legitimacy and the IASB’s International Financial Reporting Interpretations Committee
Organization: American Accounting Association
Location: Charleston, South Carolina
Year: 2007

Title: Utilizing Mini-Case Spreadsheet Assignments Can Increase Student Learning of the Corporate Consolidation Process
Organization: American Accounting Association
Location: Washington, D.C.
Year: 2006

Title: The Quality of Corporate Disclosures Before and After the Sarbanes-Oxley Act: The Case of Long-Term Contract Accounting
Organization: American Accounting Association
Location: Cleveland, Ohio
Year: 2006

Title: The Quality of Corporate Disclosures Before and After the Sarbanes-Oxley Act: The Case of Long-Term Contract Accounting
Organization: American Accounting Association
Location: Portland, Oregon
Year: 2006

Title: Accounting Convergence in the European Union: An Analysis of Progress and Obstacles
Organization: Academy of International Business
Location: Cleveland, Ohio
Year: 2005

Title: Accounting Convergence in the European Union: An Analysis of Progress and Obstacles
Organization: Niagara University (?)
Location: Niagara Falls, New York
Year: 2005

Title: The Lobbying of International Accounting Standards for Special Purpose Entities
Organization: Academy of International Business
Location: Quebec City, Canada
Year: 2005

Title: The Lobbying of International Accounting Standards for Special Purpose Entities
Organization: American Accounting Association
Location: Columbus, Ohio
Year: 2005

Title: Accounting for Long-Term Projects
Organization: Decision Sciences Institute
Location: Toledo, Ohio
Year: 2005

Title: Large Accounting Firms' Survey Reveals Emergence of "Two Standard" System in the European Union
Organization: American Accounting Association
Location: Lexington, Kentucky
Year: 2004

Title: Large Accounting Firms' Survey Reveals Emergence of "Two Standard" System in the European Union
Organization: European Accounting Association
Location: Prague, The Czech Republic
Year: 2004