Douglas Schroeder

Professor Schroeder joined The Ohio State University in 1986 after serving as a member of the Purdue University faculty for six years.

He has published papers in and served as a reviewer for numerous academic journals. His current scholarly interests involve analysis of accounting choice.

Accounting choice is the careful crafting of the accounting information system, taking into consideration the rich and highly disciplined structure of accounting and the uncertain environment in which strategic organizations operate. In a world of asymmetric information and costly transactions, properly designed accounting systems can be valuable as they can yield social welfare improvements.

• PhD, University of Kansas
• MS, University of Kansas
• BSB, University of Kansas

Published books

• Accounting and Causal Effects: Econometric Challenges, 2010, Springer Series in Accounting Scholarship, Springer.

Published papers

• Schroeder, Doug, Joel S. Demski, John C. Fellingham and Haijin H. Lin. “Interaction between productivity and measurement.”  Journal of Management Accounting Research. 20 (2008): 169-190.
• Schroeder, Doug and John Fellingham. “Synergy, Quantum Probabilities, and Cost of Control.”  Essays on Accounting Theory in Honour of Joel S. Demski. R. Antle, P. Liang, and F. Gjesdal (Eds.). Springer, 2007. 73-96.
• Schroeder, Doug and John Fellingham. “Quantum Information and Accounting.” Journal of Engineering and Technology Management. 23 (2006): 33-53.
• Schroeder, Doug, Anil Arya and John Fellingham. “Aggregation and Measurement Errors in Performance Evaluation.”  Journal of Management Accounting Research. 16.1 (2004): 93-106.
• Schroeder, Doug, Anil Arya, John Fellingham and Brian Mittendorf. “Reconciling Financial Information at Varied Levels of Aggregation.”  Contemporary Accounting Research. 21.2 (2004): 303-324.
• Schroeder, Doug, Anil Arya and John Fellingham. “Depreciation in a Model of Probabilistic Investment.” European Accounting Review. 11.3 (2002): 681-697.
• Schroeder, Doug, Anil Arya, John Fellingham, and Gilbert Strang. “Inferring Transactions from Financial Statements.” Contemporary Accounting Research. 17.3 (2000): 365-385.
• Schroder, Doug, Anil Arya and John Fellingam. “Accounting Information, Aggregation and Discriminant Analysis.”  Management Science. 45.6 (2000): 790-806.
• Schroeder, Doug. “Evidence on Negative Earnings Response Coefficients.” Journal of Business Finance and Accounting. 22.7 (1995): 939–960.
• Schroeder, Doug. “Organizational Structure and Intrafirm Transfer Prices for Interdependent Products.” Journal of Business Finance and Accounting. 20.3 (1993): 441-455.
• Schroeder, Doug and John D. Lyon. “Firm Growth and the Valuation Relevance of Earnings Levels, Earnings Innovations and Dividends.” Journal of Accounting, Auditing and Finance. 7.4 (1992): 531–551.
• Schroeder, Doug. “A Heuristic for Determining Budget–Based Contracts in Multi–Period Settings.” Journal of Management Accounting Research. 4 (1992): 156–178.
• Schroeder, Doug and Kyungho Kim. “Analysts' Use of Managerial Bonus Incentives in Forecasting Earnings.” Journal of Accounting & Economics. 13.1 (1990): 3–24.
• Schroeder, Doug, William Kross, and Byung Ro. “Earnings Expectations: The Analysts' Information Advantage.” The Accounting Review. 65.2 (1990): 461–476.
• Schroeder, Doug and William Kross. “An Investigation of Seasonality in Stock Price Responses to Quarterly Earnings Announcements.” Journal of Business Finance and Accounting. 17.5 (1990): 649–675.
• Schroeder, Doug and William Kross. “Firm Prominence and the Differential Information Content of Quarterly Earnings Announcements.” Journal of Business Finance and Accounting. 16.1 (1989): 55-74.
• Schroeder, Doug. “An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns.” Journal of Accounting Research. 22.1 (1984): 153-176.
• Schroeder, Doug, S. C. Hillmer and D. F. Larcker. “Forecasting Accounting Data: A Multiple Time–Series Analysis.” Journal of Forecasting. 2.4 (1983): 389-404.

Published problems and classroom innovations

• Schroeder, Doug, Anil Arya and John Fellingham. “An Academic Curriculum Proposal.” Issues in Accounting Education. 18.1 (2003): 29-35.
• Schroeder, Doug, Anil Arya and John Fellingham. “Estimating Transactions Given Balance Sheets and an Income Statement.”  Issues in Accounting Education." 15.3 (2000): 393-412.
• Schroeder, Doug, Anil Arya and John Fellingham. “Fibonacci Properties of a Tridiagonal Matrix.” . Fibonacci Quarterly. 1999. 372.
• Schroeder, Doug, Anil Arya and John Fellingham. “Solution to Fibonacci Properties of a Tridiagonal Matrix.” Fibonacci Quarterly. 2000. 376.