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Ross Jennings

Professor Emeritus

Department:     Accounting

Additional Titles:     Professor Emeritus

Research Areas:     Financial Reporting, Financial Statement Analysis, International Business

Ross Jennings received his B.A. from the University of California, Davis, his M.B.A. from the University of California, Los Angeles, and his Ph.D. from the University of California, Berkeley. He is a member of the Academy of Distinguished Teachers and his research and teaching interests include financial accounting and capital markets.



Outstanding Faculty Award, Class of 2011, Mexico Executive MBA Program



Excellence in Education Award, 2010-11



Fawn & Vijay Mahajan Teaching Excellence Award for Executive Education, University of Texas at Austin



University of Texas Academy of Distinguished Teachers



Ross Jennings, Antonis Kartapanis, and Yong Yu. 2021. Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC-influential Politicians. Contemporary Accounting Research 38(2), 1177-1203.


Dain Donelson, Ross Jennings, and John M McInnis. 2017. Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders. Contemporary Accounting Research 34(4), 2051-2093.


Ying Huang, Ross Jennings, and Yong Yu. 2017. Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions. The Accounting Review 92(3), 185-207.


Brian Bratten, Ross Jennings, and Casey M. Schwab. 2016. The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values. Accounting, Organizations and Society 52, 32-49.


Brian Bratten, Ross Jennings, and Casey M. Schwab. 2015. The Effect of Using a Lattice Model to Estimate Reported Option Values. Contemporary Accounting Research 32(1), 193-222.


Ross Jennings and Ana Marques. 2013. Amortized Cost for Operating Lease Assets. Accounting Horizons 27(1), 51-74.


Ross Jennings, Connie D. Weaver, and William J. Mayew. 2012. The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86. Contemporary Accounting Research 29(4), 1021-1059.


Dain Donelson, Ross Jennings, and John M McInnis. 2011. Changes over Time in the Revenue-Expense Relation: Accounting or Economics? The Accounting Review 86(3), 945-974.


Ross Jennings and Ana Marques. 2011. The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager-Adjusted Non-GAAP Earnings in the U.S. Journal of Business Finance and Accounting 38(3/4), 364-394.


Dennis Chambers, Ross Jennings, and Robert Thompson. 2002. Excess Returns to R&D-Intensive Firms. Review of Accounting Studies 7, 133-158.


Ross Jennings, Marc LeClere, and Robert Thompson. 2001. Goodwill Amortization and the Usefulness of Earnings. Financial Analysts Journal 57, 20-28.


Wahlen, James M., Boatsman, James R., Herz, Robert H., Ross Jennings, Jonas, Gregory J., Palepu, Krishna G., Petroni, Kathy R., Ryan, Stephen G., and Schipper, Katherine. 1999. American Accounting Association's Financial Accounting Standards Committee Response to IASC Discussion Paper: Shaping IASC for the Future. Accounting Horizons 13, 443-452.


Dennis Chambers, Ross Jennings, and Robert Thompson. 1999. Evidence on the Usefulness of Capital Expenditures as an Alternative Measure of Depreciation. Review of Accounting Studies 4, 169-196.


Wahlen, James M., Boatsman, James R., Herz, Robert H., Ross Jennings, Jonas, Gregory J., Palepu, Krishna, Petroni, Kathy R., Ryan, Stephen G., and Schipper, Katherine. 1999. Response to FASB Invitation to Comment on Methods of Accounting for Business Combinations: Recommendations of the G4+1 for Achieving Convergence. Accounting Horizons 13, 299-303.


Ross Jennings. 1998. Concepts Before Rules: A New Approach to Intermediate Accounting. Issues in Accounting Education 13, 833-850.


Thomas J. Linsmeier, James R. Boatsman, Robert H. Herz, Ross Jennings, Gregory J. Jonas, Mark H. Lang, Kathy R. Petroni, D. Shores, and James M. Wahlen. 1998. Criteria for Assessing the Quality of an Accounting Standard. Accounting Horizons 12, 161-162.


Ross Jennings, Lisa H. Martin, and Robert Thompson. 1998. The Effects of Corporate Restructurings on the Usefulness of the Balance Sheet. Journal of Financial Statement Analysis 3, 44-56.


Ross Jennings, Mark J. LeClere, and Robert Thompson. 1997. Evidence on the Usefulness of Alternative Earnings Per Share Measures. Financial Analysts Journal 53, 24-33.


Ross Jennings and Robert Thompson. 1996. Accounting for Intangibles in the United States. Issues in Accounting Education 11, 491-495.


Ross Jennings, Paul J. Simko, and Robert Thompson. 1996. Does LIFO Inventory Accounting Improve the Income Statement at the Expense of the Balance Sheet? Journal of Accounting Research 34, 85-109.


Ross Jennings, John R. Robinson, Robert Thompson, and Linda Duvall. 1996. The Relation Between Accounting Goodwill Numbers and Equity Values. Journal of Business Finance and Accounting 23, 513-533.


Linda Duvall, Ross Jennings, John R. Robinson, and Robert Thompson. 1992. Can Investors Unravel the Effects of Goodwill Accounting? Accounting Horizons 6, 1-4.


Bong H. Han, Ross Jennings, and James Noel. 1992. Communication of Nonearnings Data at the Financial Statement Release Date. Journal of Accounting and Economics 15, 63-86.


Ross Jennings, David P. Mest, and Robert Thompson. 1992. Investor Reaction to Disclosures of 1974-75 LIFO Adoption Decisions. Accounting Review 67, 337-354.


Ross Jennings. 1992. Systematic Risk, in The New Palgrave Dictionary of Money and Finance, Peter Newman, Murray Milgate, and John Eatwell, eds. London, England: Macmillan.


Ross Jennings. 1990. A Note on Interpreting 'Incremental Information Content'. Accounting Review 65, 925-932.


Ross Jennings. 1986. Discussion of the Association of Operating Cash Flow and Accruals with Security Returns. Journal of Accounting Research24, 134-137.