My Homepage

Thank you for visiting my research webpage. My name is Jeremy Bertomeu and I am an associate professor of accounting at Washington University in St Louis. Before joining Wash U, I was an associate professor at UCSD and an assistant professor at Baruch College, and a visiting scholar at Northwestern University. 

Currently, I'm working on a few projects:

A. How uncertain is the market about managers' reporting objectives? Evidence from structural estimation, with E. Cheynel, E. Li and Y. Liang

An estimation of a generalized Fischer-Verrecchia (2000) with an application to estimating the noise caused by accounting manipulations.

B. Disclosure Paternalism

Why overly protective disclosure mandates can hurt investors in the long run.

C. Ethical Noise, with J. Barrios and R. Lunawat

Are people able to reverse engineer bias from earnings management? No! An experiment confirms that sellers exhibit varying degrees of ethics that garble the inference process. The bad side of ethics? 

D. Moral Hazard and the Value of Information: A Structural Approach, with J. Jung and I. Marinovic

A structural agency model is estimated from executive comp using accounting and stock price. Using the estimates, we measure the contracting value of accounting (price) in a counter-factual where only price (accounting) is used in the contract.

E. Uncle Sam’s Stimulus and Crypto Boom, with X. Martin and S. Zhang

Provides evidence that PPP loans led to greater investment in crypto, reducing its effect on employment, base estimates is $1 in PPP implied about 6.7 cents investment in crypto by small business owners.

Do you have a nice working or published paper? Contact me to be part of the weekly AES Zoom seminars to share ideas and obtain feedback (Fridays 10-11 PST).

I also participate to several research initiatives that, jointly with several colleagues, we hope will help disseminate theoretical research in accounting.

The accounting theory e-journal is part of the SSRN network and distributes new working papers in accounting theory through a weekly newsletter with abstracts and a working paper repository. You can subscribe to the ejournal at

Accounting and Economics Society (AES) webinars are an open forum co-organized by the AES team. Open to anyone with a working paper at any stage and meets at 10am PST each Friday. Please follow this link for the main site and the AES Youtube channel.