J. Richard Dietrich

Professor Dietrich joined Fisher College after serving as Academic Fellow in the Security and Exchange Commission’s Office of the Chief Accountant. Previously, he was the Deloitte & Touche Professor of Accountancy at the University of Illinois at Urbana-Champaign and a Professor of Accounting and the Peat Marwick Mitchell & Co. Centennial Faculty Fellow at the University of Texas at Austin. He also served as visiting professor at both Carnegie Mellon University and the University of Chicago. Dr. Dietrich’s research has been published in numerous professional journals, and he is a frequent presenter at professional conferences.

Areas of Expertise

  • Relationship Between Accounting Disclosures and Investor Decisions  


  • PhD, Carnegie Mellon University
  • MS, Carnegie Mellon University
  • MS, Carnegie Mellon University
  • BS, Carnegie Mellon University
AMIS 2200H - Introduction to Accounting I

Structure and use of financial reports; role of accounting and auditing in markets and organizations.

AMIS 3201 - Financial Accounting II

Theory and application of accounting techniques to record and report financial information;asset and liability valuation; income measurement; second of two-course sequence.

MBA 6211 - Accounting for Decision Making

Examines the role of accounting and financial reporting by investors and managers for decision-making and performance evaluation.

  • Dietrich, J. Richard, Zahn Bozanic and Bret Johnson. "When the SEC Speaks, Do Firms Listen?: The Direct Impact of the SEC’s Comment Letter Process on Corporate Disclosure."
  • Dietrich, J. Richard, Karl A. Muller and Edward J. Riedl. “On the Validity of Asymmetric Timeliness Tests of Accounting Conservatism.”


  • E-mail

    (614) 247-6299

    (614) 292-2118

    Department of Accounting & MIS
    Fisher College of Business
    The Ohio State University
    400C Fisher Hall
    2100 Neil Avenue
    Columbus, OH 43210

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