Logan Steele

Associate School Head, Accounting Program Director, and Mary Ellen Phillips Professor in Financial Accounting
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Office: 541-737-8659

Austin Hall

Austin Hall 420

2751 SW Jefferson Way

2751 SW Jefferson Way
Corvallis, OR 97331

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At OSU
Affiliated with: 
College of Business
Research/Career Interests: 

Logan Steele is the Accounting Program Director, the Associate School Head for the School of Accounting, Finance, and Information Systems, and an assistant professor of accounting at the Oregon State University College of Business. 

Prof. Steele received his Ph.D. in accounting from the University of Arizona's Eller College of Management in 2011. Prior to his doctoral studies, he worked for two years at Moss Adams LLC auditing public clients in the banking sector. Prof. Steele has previously worked as a professor at the University of Wisconsin-Madison, and the University of Connecticut. Steele has taught introductory and intermediate financial reporting courses, cost accounting courses, and doctoral seminars on capital markets research. 

Prof. Steele's research focuses on how to use accounting information to predict macroeconomic outcomes, as well as the relationship between accounting information and risk. He is particularly interested in how the nature of accounting information affects its' usefulness in predicting future outcomes.

Accepted Papers:

“The Determinants of Segment-level Tax Expense Disclosure” with Junfang Deng, Fabio Gaertner and Dan Lynch. Conditionally accepted for publication at the Journal of the American Taxation Association

“Debt Structure and Conditional Conservatism” with Hye-Seung “Grace” Lee. Accepted for publication at the Journal of Financial Reporting

“Express yourself: Why managers’ disclosure tone varies across time and what investors learn from it” with John L. Campbell, Hye-Seung “Grace” Lee and Hsin-Min Lu. Accepted for publication at Contemporary Accounting Research

 “The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth” with Fabio Gaertner and Asad Kausar. Accepted for publication at the Review of Accounting Studies

“The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism” with Daniel Bens and Steven Monahan. 2018. Published in the European Accounting Review 27 (2), 237-262

 “The Risk Relevance of Taxable Income” with Dan Dhaliwal, Hye-Seung “Grace” Lee and Morton Pincus. 2017. Published in the Journal of the American Taxation Association 39 (1), 1-24

 “The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings” with John Campbell, Hsinchun Chen, Dan Dhaliwal and Hsin-Min Lu. 2014. Published in the Review of Accounting Studies 19 (1), 396-455.

My Publications