R. Harold Schroeder

R. Harold Schroeder is an Adjunct Professor at the Leonard N. Stern School of Business, New York University, where he teaches financial accounting and reporting as well as financial statement modeling. He brings over 45 years of professional experience in investing, auditing, and financial reporting to his academic role.

Areas of Expertise:

• Financial Accounting
• Financial Reporting
• Auditing
• Earnings Management
• Financial Statement Analysis
• International Accounting
• Mergers & Acquisitions
• Regulatory Bodies (FASB, IASB, PCAOB, SEC)
• Shareholder Activism
• Valuation

His research focuses on the real-world impact of accounting standards, particularly those issued by the Financial Accounting Standards Board (FASB). His recent work examines the Current Expected Credit Loss (CECL) model, analyzing empirical outcomes beyond media narratives. The trend in his scholarship reflects a deep engagement with regulatory accounting frameworks and their economic consequences.

Professional Appointments:

• Member, Financial Accounting Standards Board (FASB) (2011–2021)
• Member, FASB Emerging Issues Task Force
• Member, PCAOB Standing Advisory Group
• Member, PCAOB Investor Advisory Group

Mr. Schroeder has served as an adjunct faculty member at several institutions, including the University of Connecticut School of Business, Western Connecticut State University’s Ancell School of Business, and Rutgers Business School. He has not advised any students listed in the available text and has not received specific scientific awards mentioned, though his leadership roles in national standard-setting bodies reflect high professional recognition. He is a certified public accountant (CPA) with extensive experience in both public accounting (Ernst & Young) and investment management (Carlson Capital, Schroder & Company).

Labs and Research Teams: No specific labs or research teams are mentioned in the provided text. His scholarly work appears to be independent or institutionally affiliated through NYU Stern, with a focus on policy-relevant accounting research.