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R. Christopher Small

R. Christopher Small

Assistant Professor of Accounting


PhD in Business Administration (Accounting), University of Iowa
MMR, Harvard University
BA in Accounting, Benedictine College


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

Research and Teaching Interests

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

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)

Academic / Professional Service

  • 2010 to Present

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

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