
Derek Oler
Jerry S. Rawls Professor of Accounting
Accounting
Room Number: E373
Research Expertise
- Mergers and acquisitions
- Cash and stock performance
- Earnings manipulation
Education
- PhD, Management (Accounting major), Cornell University, 2004
- Bachelor of Commerce, University of Alberta, 1994
About
Derek was born and raised in Edmonton, Alberta, Canada. After graduating from the
University of Alberta in 1994 he worked for the provincial Auditor General of Alberta
from 1994 to 1996 before becoming a senior accountant at KPMG (in Edmonton) from 1996
to 1997. He worked as a lecturer at the University of Alberta for 1998 and 1999 before
beginning his PhD at Cornell in the fall of 1999. Derek holds a CPA designation in
the US and holds a CA (Chartered Accountant) designation in Canada (later renamed
Chartered Professional Accountant or Canadian CPA).
His dissertation investigated whether an acquirer’s cash level has predictive power
for post-acquisition returns (higher acquirer cash is associated with lower post-acquisition
returns), and his dissertation was later published in Review of Accounting Studies
in 2008. His early work continued investigating both cash level and acquisitions and
expanded into other predictors of corporate performance. His more recent work examines
earnings manipulation and examines the publication process for accounting researchers.
Derek’s first academic position as an assistant professor after graduating was at
Indiana University from 2004 to 2009, and he moved to Texas Tech University in the
summer of 2009 to become a chaired Jerry S. Rawls associate professor. He was promoted
to full in 2020.
Derek was awarded the SWAAA best paper award for 2020 for his working paper “Revisiting
the Status of the Academic Discipline of Accounting” (later published in Issues in
Accounting Education in 2021), and he received the Best Paper award in 2017 for his
paper “How to Review a Paper” published in Issues in 2016. He was awarded an outstanding
researcher award by the Rawls College of Business (Texas Tech) in 2014.
He is an avid cyclist who rode from Seattle to Boston on a road bike in the summer
of 2014.
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