Accountancy

Logan Steele

Associate Professor, Associate School Head, and Mary Ellen Phillips Professor in Financial Accounting
logan.steele@oregonstate.edu

Office: 541-737-8659

Austin Hall

Austin Hall 420

2751 SW Jefferson Way

2751 SW Jefferson Way
Corvallis, OR 97331

Profile Field Tabs

At OSU
Affiliated with: 
College of Business
Research/Career Interests: 

Logan Steele is the Associate School Head for the School of Accounting, Finance, and Information Systems, and an Associate Professor of Accounting at the 91 College of Business.

Prof. Steelereceived his Ph.D. in accounting from the University of Arizona'sEller College of Management in 2011. Prior to his doctoral studies, he workedfor two yearsat Moss Adams LLC auditing public clients in the banking sector. Prof. Steele has previously worked as a professor at the University of Wisconsin-Madison, and the University of Connecticut. Steele has taught introductory and intermediate financial reporting courses, cost accounting courses, and doctoral seminars on capital markets research.

Prof. Steele's research focuses on how to use accounting information to predict macroeconomic outcomes, as well as the relationship between accounting information and risk. He is particularly interested in how the nature of accounting information affects its' usefulness in predicting future outcomes.

Accepted Papers:

"Aggregate Tone and Gross Domestic Product" with Elizabeth Demers, FabioGaertner, Asad Kausar, and Heather Li. Accepted for publication at Contemporary Accounting Research.

"Demand Uncertainty and Tax-Motivated Outbound Income Shifting" with Junfang Deng and Haimeng Teng. Conditionally accepted for publication at the Journal of the American Taxation Association.

“The Determinants of Segment-level Tax Expense Disclosure” with Junfang Deng, Fabio Gaertner and Dan Lynch. 2021. Published in the Journal of the American Taxation Association43 (1), 1–26.

“Express yourself: Why managers’ disclosure tone varies across time and what investors learn from it” with John L. Campbell, Hye-Seung “Grace” Lee and Hsin-Min Lu. 2020. Published inContemporary Accounting Research37 (2), 1140-1171.

“The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth” with Fabio Gaertner and Asad Kausar. 2020. Published in the Review of Accounting Studies25 (4), 1328-1409.

“Debt Structure and Conditional Conservatism” with Hye-Seung “Grace” Lee. 2019. Published inthe Journal of Financial Reporting4 (2), 115-140.

“The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism” with Daniel Bens and Steven Monahan. 2018.Published in the European Accounting Review27 (2), 237-262

“The Risk Relevance of Taxable Income” with Dan Dhaliwal, Hye-Seung “Grace” Lee and Morton Pincus. 2017. Published in the Journal of the American Taxation Association 39 (1), 1-24

“The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings” with John Campbell, Hsinchun Chen, Dan Dhaliwal and Hsin-Min Lu. 2014. Published in the Review of Accounting Studies 19 (1), 396-455.

My Publications

I currently have no publications listed within this site.