University of Southern California

Jerry Arnold
Professor of Accounting

USC Marshall School of Business
Los Angeles, CA 90089-0808

PhD, University of Michigan; MA, BS, University of Missouri


Jerry Arnold's research focuses on SEC disclosure and accounting standard-setting. He has published articles in numerous journals including Harvard Business Review, the Journal of Accountancy, Research in Accounting Regulation, The Corporation Law Review, Management Accounting, Journal of Commercial Bank Lending, and the Journal of the American Taxation Association. Professor Arnold has served as managing editor of Accounting Horizons, as a member of AICPA Committee on SEC Regulations, and was founding director of the SEC and Financial Reporting Institute. He has consulted for numerous companies from start-ups to multinational corporations on SEC compliance and capital formation.


Improving Pro Forma Financial Information 2002
What Foreign Filers Need to Know 2001
Disclosure of Measurement Uncertainties: Guide to a Financial Reporting Evolution in Progress 1998
The SEC's Aduit Requirements for Companies Acquired And Equity Investees 1997
Corporate Financial Policies: A Review and Analysis of Existing Literature 1989
The SEC's Disclosure System: Its Objective, Its Evolution, and Its Future 1988
Electronics Opens a New Door to SEC filings 1988
The Impact of Electronic Technology at the S.E.C.: An Analysis of Policies Governing the Content and Dissemination of Corporate Disclosures 1987
EDGAR: The SEC's Pilot Program and Its Impact 1987
Impact of Statement 52 on Decisions, Financial Reports, and Attitudes 1986
SEC Form S-18: A Boom to Small Business 1986
An Easier Way to Go Public 1986
An Analysis of the Nature and Quality of Services Provided by CPAs to Middle-Market Clients 1985
Small Firm Securities Registration in the S-18 ERA: Perceptions of Professionals 1985
The Exempt Offering: An Alternative to Going Public 1985
Small Business: An Area Ripe for Practice Development 1984
The Accounting Review: A Happy Compromise 1983
The FASB Should Establish An Accounting Laboratory 1983
Meeting the Needs of Private Companies: Executive Summary of Study Findings 1983
A Report on a Survey Conducted for the Government-Business Forum 1982
Loan Officers' Experiences With and Reaction to Compilation and Review of Financial Statements 1981
Loan Officers' Experiences with and Reactions to Compilations and Reviews 1981
The Demand and Market for Compilation, Review, and Audit Services 1981
The Market for Compilation, Review, and Audit Services 1981
The SEC's Preferability Rule and Managements' Consistency in the Selection of Accounting Alternatives: An Empirical Investigation 1981
International Reporting Aspects of Segment Disclosures 1980
Accounting Policy Formulation: A Study of User Preference 1980
Competition in Public Accounting: Issues and Controversies 1980
Public Accounting Report 1980
The Influence of Accounting Rules on Tax Policy Objectives: An Empirical Investigation 1980
Using Replacement Cost Data in the Bank Lending Decision 1979
Accounting for Oil and Gas: The FASB Faces Political Realities 1979
Guidelines for Computer Software Selection 1977
Toward Knowledge-Based Accounting Policy 1976