University of Southern California

Jerry Arnold
Professor Emeritus of Accounting

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

Phone: 
213-740-4860
Education: 
PhD, University of Michigan; MA, BS, University of Missouri

Overview

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.

Research

Arnold, J. L., Blisard, B., and Duggan, J. (2012) "Dealing with the Implications of Accounting Change," Financial Executive.
Arnold, J. L., and Duggan, J. (2002) "Improving Pro Forma Financial Information," Financial Executive.
Arnold, J. L., Holder, W., and Duggan, J. (2001) "What Foreign Filers Need to Know," Financial Executive.
Holder, W. W., and Arnold, J. L. (1998) "Disclosure of Measurement Uncertainties: Guide to a Financial Reporting Evolution in Progress," Journal of Accountancy 99-105.
Arnold, J. L., and Holder, B. (1997) "The SEC's Aduit Requirements for Companies Acquired And Equity Investees," Research in Accounting Regulation.
Arnold, J. L., and Diamond - disabled, M. A. (1989) "Corporate Financial Policies: A Review and Analysis of Existing Literature," Financial Executives Research Foundation.
Arnold, J. L. (1988) "The SEC's Disclosure System: Its Objective, Its Evolution, and Its Future," A Profession is Transition: The Ethical and Legal Responsibilities of Accountants.
Arnold, J. L., Greene, E. F., and Keller, E. C. (1988) "Electronics Opens a New Door to SEC filings," Financial Executive.
Arnold, J. L., Greene, E. F., and Keller, E. C. (1987) "The Impact of Electronic Technology at the S.E.C.: An Analysis of Policies Governing the Content and Dissemination of Corporate Disclosures," , Financial Executives Institute and SEC and Financial Reporting Institute.
Arnold, J. L., and Diamond - disabled, M. A. (1987) "EDGAR: The SEC's Pilot Program and Its Impact," Financial Executives Research Foundation.
Arnold, J. L., and Holder, W. W. (1986) "Impact of Statement 52 on Decisions, Financial Reports, and Attitudes," Financial Executives Research Foundation.
Arnold, J. L., Manegold, J. G., and Diamond - disabled, M. A. (1986) "SEC Form S-18: A Boom to Small Business," Journal of Accountancy.
Arnold, J. L., and Manegold, J. G. (1986) "An Easier Way to Go Public," Harvard Business Review.
Arnold, J. L., Diamond, M. A., and Cherry, A. A. (1985) "An Analysis of the Nature and Quality of Services Provided by CPAs to Middle-Market Clients," DePaul University Research Symposium on the Accounting Profession and the Middle Market.
Arnold, J. L., and Hopkins, M. W. (1985) "Small Firm Securities Registration in the S-18 ERA: Perceptions of Professionals," The Corporation Law Review.
Arnold, J. L. (1985) "The Exempt Offering: An Alternative to Going Public," Harvard Business Review.
Arnold, J. L., Cherry, A. A., Diamond - disabled, M. A., and Walker, J. A. (1984) "Small Business: An Area Ripe for Practice Development," Journal of Accountancy.
Arnold, J. L., and Diamond - disabled, M. A. (1983) "The Accounting Review: A Happy Compromise," Harvard Business Review.
Arnold, J. L., Holder, W. A., and Williams, J. R. (1983) "The FASB Should Establish An Accounting Laboratory," Management Accounting.
Diamond - disabled, M. A., Arnold, J. L., Cherry, A., Walker, J., Peat, , Marwick, , and Mitchell & Co, (1983) "Meeting the Needs of Private Companies: Executive Summary of Study Findings,".
Arnold, J. L. (1982) "A Report on a Survey Conducted for the Government-Business Forum," SEC Government-Business Forum on Small Business Capital Formation: Final Report.
Diamond - disabled, M. A., Arnold, J. L., and Keller, E. (1981) "Loan Officers' Experiences with and Reactions to Compilations and Reviews," The Journal of Commercial Bank Lending.
Diamond - disabled, M. A., and Arnold, J. L. (1981) "The Demand and Market for Compilation, Review, and Audit Services," Auditing Research Monograph No. 4, American Institute of Certified Public Accountants.
Arnold, J. L., and Diamond, M. A. (1981) "The Market for Compilation, Review, and Audit Services," Auditing Research Monograph 4, American Institute of Certified Public Accountants.
Arnold, J. L., Diamond, M. A., and Keller, E. C. (1981) "Loan Officers' Experiences With and Reaction to Compilation and Review of Financial Statements," Journal of Commercial Bank Lending.
Arnold, J. L., and Keller, E. C. (1981) "The SEC's Preferability Rule and Managements' Consistency in the Selection of Accounting Alternatives: An Empirical Investigation," Proceedings of the Southwest American Accounting Association.
Arnold, J. L., Holder, W. W., and Mann, H. (1980) "International Reporting Aspects of Segment Disclosures," The International Journal of Accounting.
Arnold, J. L., and Sharp, D. (1980) "Accounting Policy Formulation: A Study of User Preference," California Society of Certified Public Accountants.
Arnold, J. L., and Williams, D. Z. (1980) "Competition in Public Accounting: Issues and Controversies," Georgia Journal of Accounting.
Arnold, J. L. (1980) "Public Accounting Report," National American Institute of CPAs Accounting and Auditing Conference.
Arnold, J. L., and Keller, E. C. (1980) "The Influence of Accounting Rules on Tax Policy Objectives: An Empirical Investigation," Journal of the American Taxation Association.
Arnold, J. L., and Diamond - disabled, M. A. (1979) "Using Replacement Cost Data in the Bank Lending Decision," Journal of Commercial Bank Lending.
Arnold, J. L., and Diamond, M. A. (1979) "Accounting for Oil and Gas: The FASB Faces Political Realities," California CPA Quarterly.
Arnold, J. L., and Lientz, B. P. (1977) "Guidelines for Computer Software Selection," California CPA Quarterly.
Arnold, J. L., and Keller, E. C. (1976) "Toward Knowledge-Based Accounting Policy," Proceedings of the UCLA Accounting - Information Systems Conference, Accounting Research: Bridging the Gap Between Theory and Practice.