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Haresh Sapra is the Charles T. Horngren Professor of Accounting at the University of Chicago Booth School of Business. He 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 behaviour? 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. His research has been featured in the Economist, Wall Street journal, Bloomberg, and the Financial Times. He is currently the editor of the Journal of Accounting Research. Sapra has also won the Ernest R. Wish Accounting Research Award for his paper "Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?"

Sapra has won teaching awards in all the programs at Booth. Sapra has been named one of the top-ranked professors in BusinessWeek's Guide to the Top Business Schools. Sapra teaches an MBA elective entitled "Deal Structuring and Financial Reporting Implications" to Full time and Part time MBA students, a course on Financial Accounting to Executive MBA students, and a course on Economic Modeling of Accounting Issues to PhD students. Here is a video that describes the course on Deal Structuring.

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

Sapra is an accomplished runner who has competed in over thirty two marathons with a personal best time of 2:53:06. He is an Abbott World Marathon Majors 6-star finisher.


Research Interests

Disclosure regulation; economic consequences of accounting measurement policies; corporate governance.

Academic Areas

  • Accounting

Selected Publications

Working Papers

2023 - 2024 Course Schedule

Number Course Title Quarter
30840 Deal Structuring 2024 (Summer)
30122 Deal Structuring and Financial Reporting Implications 2024 (Spring)
30800 Financial Accounting 2024 (Winter)

Get Insights from Haresh Sapra in Chicago Booth Review