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Faculty Profile

Leslie Hodder

Contact Information

(812) 855-9951
lhodder [at] indiana [dot] edu (E-mail)
Business School

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  • Associate Professor of Accounting
  • Ernst & Young Faculty Fellow


  • Bloomington


  • PhD, Graduate School of Business, University of Texas, 2001
  • MBA/M.Acc., University of New Mexico, 1988
  • BBA, University of New Mexico, 1984

Professional Experience

  • Assistant Professor, Intermediate Accounting, Indiana University, 2003-present
  • Assistant Professor, Financial Accounting (MBA core) and Financial Accounting for Economists, Stanford University, 2001-2003
  • Instructor, Foundations of Accounting: Introduction to Managerial and Financial Accounting, University of Texas, 1999-2000
  • Teaching Assistant, Financial Statement Analysis (MBA), Intermediate Accounting (PPA), Accounting, University of Texas, 1996-2000
  • Director and Finance Chair, California Special District, 1994-96
  • Chief Financial Officer, Levy Bancorp, 1991-95
  • Consultant, Santa Barbara, CA, 1989-91
  • Consultant/Accountant, Ernst & Young (Consulting Division), 1988-89
  • Controller, Jack Clifford & Co., 1985-87
  • Staff Accountant, KPMG Peat Marwick, 1984-85
  • Instructor, Principles of Accounting, University of New Mexico, 1988

Awards, Honors & Certifications

  • American Accounting Association New Faculty Consortium, St. Charles, IL (2002)
  • Stanford Summer Camp doctoral student fellow, Palo Alto, CA (2000)
  • American Accounting Association doctoral student representative, AAANZ Doctoral Consortium, Hamilton Island, Queensland, Australia (2000)
  • American Accounting Association doctoral consortium fellow, Lake Tahoe, CA (2000)
  • PAC 10 doctoral fellow, Tempe, AZ (1999)
  • University Fellowship, University of Texas (1999-2000)
  • Deloitte & Touche Doctoral Fellowship (1998-2000)
  • American Institute of Certified Public Accountants Doctoral Fellowship (1996-1999)
  • Bonham Fund Research Grant, University of Texas (1999)
  • Cooper Scholarship, University of Texas (1996-1997)

Professional Interests

Risk Measurement and Disclosure, Measurement Issues in Accounting, Options and other Financial Instruments, Organizational Form, Financial Institutions

Selected Publications

  • Barth, M., L. Hodder and S. Stubben (2008), "Fair Value Accounting for Liabilities and Own Credit Risk," The Accounting Review, Vol. 83, No. 3, May, pp. 629-664. Read Abstract ››

  • Beneish, D., M. Billings, and L. Hodder (2008), "Internal Control Weaknesses and Information Uncertainty," The Accounting Review, Vol. 83, No. 3, May, pp. 665-703.  Read Abstract ››

  • Hodder, L., P. Hopkins, and D. Wood (2008), “The Effects of Financial Statement and Informational Complexity on Analysts' Cash Flow Forecasts,” The Accounting Review, Vol. 83, No. 4, July, pp. 915-956. Read Abstract ››

  • Hodder, L., P. Hopkins, and J. Wahlen (2006), “Risk-Relevance of Fair Value Income Measurement for Commercial Banks.”  The Accounting Review, June. Read Abstract ››

  • Hodder, L., W. Mayew, M. McAnally, and C. Weaver (2007), “Employee stock option fair-value estimates:  Do managerial discretion and incentives explain accuracy?”  Contemporary Accounting Research, January. Read Abstract ››

  • Hodder, L., M. McAnally, and C. Weaver (2003), “The Influence of Tax and Nontax Factors on Banks’ Choice of organizational Form,” The Accounting Review. Read Abstract ››

  • Hodder, L., M. Kohlbeck and M. McAnally (2002), "Accounting Choices and Risk Management:  SFAS 115 and U.S. Bank Holding Companies." Contemporary Accounting Research, Summer. Read Abstract ››

  • Hodder, L., L. Koonce, and M. McAnally (2001), "SEC market risk disclosures:  Implications for judgment and decision making."  Accounting Horizons, March. Read Abstract ››

  • Hodder, L., and M. McAnally (2001), "SEC market risk disclosures:  Enhancing comparability."  Financial Analysts Journal, March. Read Abstract ››