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. He teaches financial accounting to Executive MBA students, an MBA elective on Deal Structuring and Financial Reporting Implications and a PhD course on the economic modeling of accounting issues. He is currently the editor of the Journal of Accounting Research.

Sapra has won numerous 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 has also the Ernest R. Wish Accounting Research Award for his paper "Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?"

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 marathons with a personal best time of 2:53:06.


Research Interests

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

Academic Areas

  • Accounting

Selected Publications

Working Papers

2022 - 2023 Course Schedule

Number Title Quarter
30122 Deal Structuring and Financial Reporting Implications 2023 (Winter)
30901 Economic Modeling of Accounting Issues 2023 (Spring)
30800 Financial Accounting 2022 (Autumn)

2022 Executive Education Schedule

  Program Title  
  Chicago Booth Approach to Finance—Online Learn More
  Financial Analysis for Nonfinancial Managers Learn More
  Global Leadership Institute  Learn More