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Haresh Sapra is the Charles T. Horngren Professor of Accounting at the University of Chicago Booth School of Business specializing in the real effects of accounting disclosure and measurement rules. He is currently a senior editor of the Journal of Accounting Research.

Sapra is an applied theorist who is best known for his research on the impact of mark-to-market accounting on bank stability and the role of accounting conservatism on debt contracting.

Education

Sapra graduated from the University of Houston with a bachelor's degree in accounting in 1991. In 2000, he received a PhD in Business Administration from the University of Minnesota.

Career

Sapra has been a member of the faculty at the University of Chicago since 2000. He has been a visiting professor at Imperial College London. His current research focuses on the impact on loan loss provisioning models such as the Current Expected Credit Loss Model (CECL) on banking regulation.

References

1. "Two Indian-Americans Among 13 Named Professorships at U Chicago". News India Times. 9 July 2019.
2. "Haresh Sapra". The University of Chicago Booth School of Business.
3. "Editorial Information". The University of Chicago Booth School of Business.
4. Maurer, Mark (11 February 2020). "New Credit-Loss Standard Could Benefit Lenders if Regulators Loosen Capital Requirements, Study Says". Wall Street Journal.
5. "Bank loss provisioning rules: a convenient scapegoat in the Covid-19 crisis?". LSE Business Review. 13 May 2020.

External links

• Haresh Sapra publications indexed by Google Scholar

• University of Chicago Booth School of Business faculty
• University of Houston alumni
• Living people
• Accounting academics