Haresh Sapra

Charles T. Horngren Professor of Accounting


Haresh Sapra studies the real effects of accounting measurement policies, disclosure regulation, and corporate governance. His current research deals with issues of disclosure, transparency, and financial reporting for financial institutions. For example, how do accounting measurement rules impact the optimal design of prudential regulation for financial institutions? To what extent should accounting and prudential regulation be linked? What is the impact of loan loss provisioning models on banks’ risk-taking behavior?

His research has been published in journals such as The Accounting Review, Journal of Accounting Research, Games and Economic Behavior, and the Journal of Accounting and Economics. He teaches financial accounting to executive students and a PhD course on the economic modeling of accounting issues. He has previously taught an MBA elective on Mergers and Acquisitions and Corporate Restructuring Issues to full-time and part-time students.

Sapra has won numerous teaching awards in all the programs at Booth. He has been named one of the top-ranked professors in the BusinessWeek Guide to the Best Business Schools. Sapra is also the recipient of the Ernest R. Wish Accounting Research Award for his paper titled “Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?”

Sapra earned a PhD in Business Administration from the University of Minnesota. He joined the Chicago Booth faculty in 2000.

Sapra is an accomplished runner who has competed in over thirty marathons. He has a personal best time of 2:53:06.

Chicago Booth Units