Haresh Sapra

Haresh Sapra is the Charles T. Horngren Professor of Accounting^[1] at the University of Chicago Booth School of Business specializing in the real effects of accounting disclosure and measurement rules.^[2] He is currently a senior editor of the Journal of Accounting Research.^[3]

Haresh Sapra
Nationality	American
Academic background
Alma mater	University of Houston University of Minnesota
Academic work
Discipline	Accounting, Information economics
Institutions	University of Chicago

Sapra is an applied theorist who is best known for his research on the impact of mark-to-market accounting on bank stability and the role of accounting conservatism on debt contracting.

Education

Sapra graduated from the University of Houston with a bachelor's degree in accounting in 1991. In 2000, he received a PhD in Business Administration from the University of Minnesota.

Career

Sapra has been a member of the faculty at the University of Chicago since 2000. He has been a visiting professor at Imperial College London. His current research focuses on the impact on loan loss provisioning models such as the Current Expected Credit Loss Model (CECL) on banking regulation.^[4][5]