Bio of Karl Muller

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	Karl Muller
	Associate Professor of Accounting, Smeal Research Fellow in Accounting Department: Accounting Office: 384 Business Building Phone: 814-865-0202 Fax: 814-863-8393 E-mail: kam23@psu.edu Member of Faculty Since: 2002

Personal Homepage:

http://www.personal.psu.edu/kam23/

Introduction

Professor Muller teaches intermediate financial accounting. His research explores the properties and implications of differences in accounting principles and disclosures across countries.

Professor Muller is a member of the American Accounting Association (Financial Reporting and International Accounting Sections). He serves as an ad hoc reviewer for Accounting and Business Research, The Accounting Review, Contemporary Accounting Research, International Journal of Accounting, Journal of Accounting and Economics, Review of Accounting Studies, and American Accounting Association Annual Meetings (Financial Reporting and International Accounting Sections).

Expertise

Contracting costs
Asset pricing
International accounting rules

Publication List

Karl A. Muller, III and Edward J. Riedl, "External Monitoring of Property Appraisal Estimates and Information Asymmetry",  Journal of Accounting Research , June 2002, 40, pp. 865-881.

J. Richard Dietrich, Mary S. Harris and Karl A. Muller, III, "The Reliability of Investment Property Fair Value Estimates",  Journal of Accounting and Economics , October 2000, 30, pp. 125-158.

Mary S. Harris and Karl A. Muller, III, "The Market Valuation of IAS versus U.S GAAP Accounting Measures using Form 20-F Reconciliations",  Journal of Accounting and Economics, January 1999, 26, pp. 285-312.

Karl A. Muller, III, "An Examination of the Voluntary Recognition of Acquired Brand Names in the United Kingdom",  Journal of Accounting and Economics, January 1999, 26, pp. 179-191.

Joseph Comprix and Karl A. Muller, III, "Asymmetric Treatment of Reported Pension Expense and Income Amounts in CEO Cash Compensation Calculations",  Journal of Accounting and Economics, December 2006, 42/3, 385-416.

J. Richard Dietrich, Karl A. Muller, III, and Edward J. Riedl, "Asymmetric Timeliness Tests of Accounting Conservatism",  Review of Accounting Studies, Forthcoming, Forthcoming, 385-416.

Education

B.B.A. , Accounting, The University of Texas at Austin,  1990 
Ph.D., Accounting, The University of Illinois at Urbana-Champaign,  1997 

Courses

ACCTG 472, Intermediate Financial Accounting II
ACCTG 597A, Empirical Research in Accounting (PhD Seminar)