J. Richard Dietrich


Accounting & Management Information Systems


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.


  • PhD, Carnegie Mellon University
  • MS, Carnegie Mellon University
  • MS, Carnegie Mellon University
  • BS, Carnegie Mellon University


Working Papers

  • 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.”


  • ACCTMIS 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. Prereq: 3200, 3200.02, or BusMHR 2292 (BusAdm 499.01); or permission of instructor. Not open to students with credit for 3201.02 or 523.

  • ACCTMIS 7200 - Corporate Financial Reporting I

    Examination of major aspects of corporate financial reporting. Prereq: Enrollment in Graduate Business Program. Not open to students with credit for 6200 (824).

  • MBA 6211 - Accounting for Decision Making

    Examines the role of accounting and financial reporting by investors and managers for decision-making and performance evaluation. Prereq: Enrollment in MBA program or permission of instructor. Not open to students with credit for 800 or 801.

  • ACCTMIS 2000 - Foundations of Accounting

    A survey of accounting for non-business students; financial statements and analysis; accounting for assets, liabilities and owners' equity; and elements of managerial accounting. Prereq: Not open to students with credit for 2200 (211), 2300 (212), or 310.

  • ACCTMIS 2200H - Introduction to Accounting I

    Structure and use of financial reports; role of accounting and auditing in markets and organizations. Prereq: Honors standing, and Soph standing. Not open to students with credit for 211H.

  • ACCTMIS 4998H - Research

    Special topics research in accounting and/or management information systems; research evaluated through papers, thesis, and/or special examinations. Prereq: A grade of B or above in 3201H, or permission of Honors Accounting Director. Not open to students with credit for 783H. Repeatable to a maximum of 9 cr hrs or 3 completions. This course is progress graded.

  • ACCTMIS 6201 - Professional Research in Accounting

    Research and communication skills in a professional accounting context; learn to use various accounting information resources; enhance communication and teamwork skills through collaborative exercises. Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for 804.