J. Richard Dietrich

Professor Emeritus

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.”