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Indiana University Bloomington

Department of Accounting

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Kelley earned an A for undergraduate teaching quality from Bloomberg Businessweek in 2013.

James Pratt

Contact Information

(812) 855-2657
jpratt [at] indiana [dot] edu (E-mail)
Business School

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  • Professor of Accounting
  • Alva L. Prickett Chair


  • Bloomington


  • D.B.A., Accounting, Indiana University, 1978
  • B.S., Industrial Management, Purdue University, 1973

Professional Experience

  • Northwestern University, 1989-1990
  • University of Washington, 1978-1988
  • Visiting Professor, INSEAD, Fontainbleau, France, 1996-1997
  • International Lecturer, Manchester, England, 1986
  • International Lecturer, Kwansei Gakuin, Japan, 1987
  • Visiting Professor, Banking Institute of the University of Zurich, Zurich, Switzerland, 1982-1983

Awards, Honors & Certifications

  • Associate Editor, The Accounting Review
  • Educator of the Year, Indiana State Society of CPAs
  • Numerous teaching awards
  • Program Chairman, American Accounting Association, 1993
  • Numerous editorial boards
  • KPMG Research Opportunities in Auditing Grant

Professional Interests

Financial Accounting, Financial Statement Analysis

Personal Interests

Sports, Landscaping, Piano

Selected Publications

  • Hirst, Eric and Jamie Pratt (2009), Financial Reporting and Value Creation: What the Executive Needs to Know, John Wiley & Sons. 

  • Pratt, J. (2006), Financial Accounting in an Economic Context  (7th edition), John Wiley & Sons.

  • Frederickson, James, Frank Hodge, and Jamie Pratt (2006), “The Evolution of Stock Option Accounting: Disclosure, Voluntary Recognition, Mandated Recognition and Management Disavowals,” The Accounting Review, October.  Read Abstract ››

  • Hodge, Frank, Patrick Hopkins, and Jamie Pratt (2006), “The Effect of Reporting Discretion and Reputation on the Credibility of Financial Statement Classification,” Accounting, Organizations & Society, Vol. 31.  Read Abstract ››

  • Hodge, Frank, Roger Martin, and Jamie Pratt (2006), “Audit Qualifications of Income-Decreasing Accounting Changes,” Contemporary Accounting Research, Vol. 23, No. 2, Summer.  Read Abstract ››