Haresh Sapra

Haresh Sapra is the Charles T. Horngren Professor of Accounting at the University of Chicago Booth School of Business. His research focuses on the interplay between accounting measurement policies, disclosure regulation, and corporate governance mechanisms, particularly in the context of financial institutions.

• University of Minnesota PhD (2000)
• Editor of the Journal of Accounting Research
• Teaching awards across all Booth programs

Sapra investigates how accounting rules impact bank stability, including mark-to-market accounting's role in procyclical behaviors and the design of CECL loan loss provisioning standards. His work bridges theoretical models with empirical regulatory challenges, examining how disclosure requirements affect market discipline and managerial decision-making.

Recent publications address climate-related financial disclosures (2023), bank capital regulation (2023), and corporate governance effects on innovation (2013). His research has been featured in top-tier journals like The Accounting Review and Journal of Accounting Research, with media coverage in The Economist and Wall Street Journal.

Scientific recognition includes the Ernest R. Wish Accounting Research Award for his influential work on hedge disclosures. Sapra teaches advanced courses on financial accounting and economic modeling of accounting issues to MBA and PhD students at Chicago Booth.