Karl Muller

Associate Professor of Accounting, Robert and Sandra Poole Faculty 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


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, Accounting Horizons, The Accounting Review, Contemporary Accounting Research, European Accounting Review, International Journal of Accounting, Journal of Accounting, Auditing and Finance, Journal of Accounting and Economics, Management Science, Review of Accounting Studies, and American Accounting Association Annual Meetings (Financial Reporting and International Accounting Sections).


Expertise

Contracting costs
Pension accounting rules
International accounting rules


Publication List

Karl A. Muller, III, Edward J. Riedl, and Thorsten Sellhorn, "Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry ", Management Science, June 2011, 57, pp. 1138-1153.

Joseph Comprix and Karl A. Muller, III, "Pension Plan Accounting Estimates and the Freezing of Defined Benefit Pension Plans", Journal of Accounting and Economics, February 2011, 51, pp. 115-133.

J. Richard Dietrich, Karl A. Muller, III, and Edward J. Riedl, "Asymmetric Timeliness Tests of Accounting Conservatism", Review of Accounting Studies, March 2007, 12, pp. 95-124.

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, pp. 385-416.

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.


Education

B.B.A. , Accounting, The University of Texas, Austin,   

Ph.D., Accounting, The University of Illinois, Urbana-Champaign,   


Courses

ACCTG 472, Intermediate Financial Accounting II

ACCTG 597A, Empirical Research in Accounting (PhD Seminar)