University of Southern California

Jerry Arnold
Professor Emeritus 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.


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 Hopkins, M. W. (1985) "Small Firm Securities Registration in the S-18 ERA: Perceptions of Professionals," The Corporation Law Review.