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R. Christopher Small


    R. Christopher Small

    Assistant Professor of Accounting

    Degrees: PhD in Business Administration (Accounting), University of Iowa
    MMR, Harvard University
    BA in Accounting, Benedictine College
    Email: Send an email to R. Christopher Small


    Christopher Small is an Assistant Professor of Accounting at the University of Toronto in the Department of Management at  the University of Toronto Mississauga, with a cross-appointment at the Rotman School of Management. His research interests focus on the relation between accounting information and economic fundamentals as well as the economic and behavioral factors that influence the disclosure of accounting information by managers and the use of accounting information by market participants. Professor Small serves as co-editor of the Harvard Law School Forum on Corporate Governance and Financial Regulation and as an ad hoc reviewer for Contemporary Accounting Research. He holds CPA and CGMA designations in the United States. Prior to obtaining his PhD from the University of Iowa, he worked as a tax manager at Deloitte.



    Academic Positions

    2016 to Present  Assistant Professor of Accounting; University of Toronto

    Selected Publications - Papers

    • Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry; Hribar, P., Melessa, S., Small, R.C., Wilde, J.; Journal of Accounting and Economics, Forthcoming

    Academic / Professional Service

    2010 to Present  Co-editor, Harvard Law School Forum on Corporate Governance and Financial Regulation

    Professional Affiliations/Memberships

    Canadian Law and Economics Association
    American Institute of Certified Public Accountants (AICPA)
    American Accounting Association (AAA)
    American Finance Association (AFA)
    Kansas Society of Certified Public Accountants (KSCPA)

    Research and Teaching Interests

    Capital markets, financial accounting, behavioral finance, disclosure, regulation, corporate governance, taxation  

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