Ervin L. Black, Ph.D., currently is the Director of the Steed School of Accounting and holds the W.K. Newton Chair in Accounting as a professor of accounting at the University of Oklahoma. He completed his Ph.D. at the University of Washington in 1995 and has held faculty positions at Brigham Young University, University of Arkansas, and University of Wyoming. Professor Black’s research and teaching are primarily in the financial accounting and international accounting areas, with emphasis on examining the usefulness of firm financial characteristics in different settings. Journals in which he has published include The Accounting Review, Journal of Accounting and Economics, Accounting Organizations and Society, Journal of International Financial Management and Accounting, Journal of Business Finance and Accounting, Accounting Horizons, and the Journal of the American Taxation Association. Professor Black is active in the International and Financial Reporting Sections of the American Accounting Association, having served as the President of the International Accounting Section. He also has served on the AAA council for 3 years. He served 12 years as the editor and associate editor of the Journal of International Accounting Research. In addition to his academic endeavors, Dr. Black has consulted and done expert work for various companies/firms including KPMG, PWC, Barclay’s, CPAexcel, and BeckerCPA.
Ph.D., University of Washington
M.S., Business, Brigham Young University
B.A., International Relations, Brigham Young University
Bloomberg Tax Management Portfolios
This Portfolio examines the creation of and accounting for goodwill and other intangible assets, addressing the subject both in general and in the context of business combinations.
Business Combinations explains and analyzes financial accounting for mergers, acquisitions, and other business combinations under domestic and international accounting standards.