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Kyle Peterson

Director, School of Accounting | Associate Professor of Accounting | Robert and Lois Braddock Research Scholar

Affiliations: Accounting, Oregon Executive MBA, Undergraduate Programs
Phone: 541-346-3329
Office: Lillis 379



Kyle Peterson is an associate professor in the School of Accounting, Robert and Lois Braddock Research Scholar, and director of the School of Accounting at the Lundquist College of Business. His expertise includes comparability, disclosure, and financial statement complexity. His research has been published in The Accounting Review, Review of Accounting Studies, Management Science, and Contemporary Accounting Research.

Peterson received his PhD from the University of Michigan. Before beginning his academic career, Peterson worked as a consultant and staff auditor for Deloitte & Touche LLP.

Degree History:
  • PhD, University of Michigan, 2008
  • MAcc, Brigham Young University, 2001
  • BS, Accounting, Brigham Young University, 2001
Honors and Awards:
  • Excellence in Undergraduate Teaching Award (Pre-Business), Lundquist College of Business, University of Oregon, 2023–2024
  • Undergraduate Teaching Award, Lundquist College of Business, University of Oregon, 2014

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Areas of Expertise

  • Comparability
  • Disclosure
  • Financial statement complexity
  • Revenue recognition

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Current Projects

  • Peterson, K., R. Schmardebeck, and J. Wilks. "Auditors and Accounting Policy Inconsistency."
  • Peterson, K., M. Bradshaw, and L.F. Lee. "An Examination of the Listing of Analyst Coverage on Corporate Websites."
  • Peterson, Kyle, Roy Schmardebeck, and Jeff Wilks. "Accounting Changes, Financial Misstatement Risk, and Auditor Mitigation."
  • Peterson, Kyle, and Nam Tran. "Information Content of Forward-Looking Competition Disclosures."
  • Peterson, Kyle, Jaewoo Kim, Hunter Pearson, and Zack Fox. "Are Mandatory Proprietary Disclosure and Voluntary Non-Proprietary Disclosure Complements Or Substitutes? Evidence from SFAS No. 131."

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Journal Articles:

Bradshaw, Mark, Lian Fen Lee, and Kyle Peterson. "An Examination of the Listing of Analyst Coverage on Corporate Websites." The Accounting Review, forthcoming.

September 2023

Guenther, David A., Kyle Peterson, Jake Searcy, and Brian M. Williams. "How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach." The Accounting Review 90, no. 5: 297-322.

September 2023

Kim, Jaewoo, Seyoung Park, Kyle Peterson, and Ryan Wilson. "Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers." Management Science 68, no. 9: 7054-7064.

September 2022

Cutler, Joshua, Angela K. Davis, Kyle Peterson. "Disclosure and the Outcome of Securities Litigation." Review of Accounting Studies 24, no. 1: 230-263.

March 2019

Folsom, David, Paul Hribar, Richard D. Mergenthaler, and Kyle Peterson. "Principles-Based Standards and Earnings Attributes." Management Science 63, no. 8: 2592-2615.

August 2017

Bradshaw, Mark T., Lian Fen Lee, and Kyle Peterson. "The Interactive Role of Difficulty and Incentives in Explaining the Annual Earnings Forecast Walkdown." The Accounting Review 91, no. 4: 995-1021.

July 2016

Filzen, Joshua J., and Kyle Peterson. "Financial Statement Complexity and Meeting Analysts' Expectations." Contemporary Accounting Research 32, no. 4: 1560-1594.

December 2015

Peterson, Kyle, Roy Schmardebeck, and T. Jeffrey Wilks. "The Earnings Quality and Information Processing Effects of Accounting Consistency." The Accounting Review 90, no. 6: 2483-2514.

November 2015

Caskey, Judson A., and Kyle Peterson. "Conservatism Measures That Control for the Effects of Economic Rents on Stock Returns." Review of Quantitative Finance and Accounting 42, no. 4: 731-756.

May 2014

Peterson, Kyle. "Accounting Complexity, Misreporting, and the Consequences of Misreporting. "Review of Accounting Studies 17, no. 1: 72-95.

March 2012

In the News

We're bringing together world-class faculty and ambitious students.

Associate professor of accounting Kyle Peterson was named the Stewart Distinguished Professor for 2019, one of the college's top honors.
Lundquist College faculty continue to impress with distinguished honors and top industry recognition for their pioneering work.

In preparation for the upcoming 2018-2019 school year, the Lundquist College of Business is proud to announce its upcoming faculty promotions and named appointments.

Twelve Lundquist College faculty and staff members were the recipients of awards for their hard work over the 2016-2017 academic year.