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Spencer Young

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Spencer Young

Assistant Professor of Accounting

Spencer Young

Department: John T. Steed School of Accounting
Office: Adams Hall 201E
Phone: (405) 325-4221
Address: 307 West Brooks, Room 201E
Norman, OK 73019

Spencer Young, Ph.D., is an assistant professor in accounting in the Price College of Business. He earned his Ph.D. in management with an emphasis on accounting from The University of Arizona. 

His research focuses primarily on how accounting standards influence financial reporting and has been published in top accounting journals including the Journal of Accounting Research and Contemporary Accounting Research

Degrees Earned:

   PhD, Management, University of Arizona 2020 
   MAcc, Taxation, Brigham Young University 2015 
   BS, Accounting, Brigham Young University 2015


Are Financial Statements More Comparable When GAAP Restricts Managers’ Discretion?” November 2023. Management Science

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?” (with Paul Hribar, Richard Mergenthaler, Aaron Roeschley, and Chris Zhao). 2022. Journal of Accounting Research 60(1): 299-351. 
 “Does Restricting Managers’ Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?” (with Lin Cheng and Jacob Jaggi) 2022. Contemporary Accounting Research 39(2): 826-862. 

“Customer concentration of targets in mergers and acquisitions” (with Mei Cheng and Jacob Jaggi). 2022. Journal of Business Finance & Accounting 49(7-8): 1314-1355.