Rotman School of Management, University of Toronto

Main Content

R. Christopher Small

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. His research interests focus on capital markets, tax, and corporate governance.  His research has been published in the Journal of Accounting and Economics. Professor Small serves as an ad hoc reviewer for Contemporary Accounting Research and Management Science. 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



    Pages: 26-50

Research and Teaching Interests

Capital markets, tax, financial reporting, corporate governance

Honors and Awards

  • 2018

    Insight Grant, Social Sciences and Humanities Research Council of Canada

  • 2018

    Social Sciences and Humanities Research Council Institutional Grant, Social Sciences and Humanities Research Council of Canada

  • 2018

    Lee-Chin Institute Sustainability Research Grant, University of Toronto

Professional Affiliations/Memberships

  • American Institute of Certified Public Accountants (AICPA)

  • American Accounting Association (AAA)

  • American Tax Association (ATA)

  • American Finance Association (AFA)

  • Kansas Society of Certified Public Accountants (KSCPA)

Academic / Professional Service

  • 2010 to 2017

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

© Rotman School of ManagementAASCB