Penn State Smeal College of Business
Business Building
475 Shortlidge Rd
University Park, PA 16802

Professor of Accounting of Accounting
Professor Muller teaches intermediate financial accounting. His research explores the properties and implications of differences in accounting principles and disclosures across countries.Professor Muller is a member of the American Accounting Association (Financial Reporting and International Accounting Sections). He serves as an ad hoc reviewer for Accounting and Business Research, The Accounting Review, Contemporary Accounting Research, International Journal of Accounting, Journal of Accounting and Economics, Review of Accounting Studies, and American Accounting Association Annual Meetings (Financial Reporting and International Accounting Sections).
Contracting costs. Asset pricing. International accounting rules.
Ph D in Accounting, The University of Illinois, Urbana-Champaign, IL, 1997-08-01 BBA in Accounting, The University of Texas at Austin, Austin, TX, 1990-01-01
ACCTG 472 – Int Fin Acctg II
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.
ACCTG 472 – Intermediate Financial Accounting II
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.
ACCTG 496 – Independent Studies
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
ACCTG 590 – Colloquium
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.
ACCTG 596 – Individual Studies
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.
ACCTG 597 – Special Topics
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 597A – Accounting Empirical Research (A)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 597A – Empirical Accounting Seminar (A)
Seminar for 2nd year Accounting doctoral students.
ACCTG 597A – Empirical Research (A)
Provide a critical synthesis of empirical accounting research. The course willcover "classic" papers in the major research areas, methodological issues and emerging areas within empirical accounting research.
ACCTG 597A – Empirical Research in Accounting (A)
Seminar on Empirical Research in Accounting.
ACCTG 597A – Empirical Research Seminar (A)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 597B – State and Local Taxation (B)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 597C – Accounting Empirical Research (C)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 597K – Advanced Empirical Research Seminar (K)
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
ACCTG 600 – Thesis Research
ACCTG 601 – Ph.D. Dissertation Full-Time
B A 574 – Business Research
A project paper, comparable in quality and scope of work to a graduate thesis, on problems of a company.
Castellani V., Muller K., Park K. "Investor Reaction to SPACs’ Voluntary Disclosures" The Accounting Review, vol. 99, 2024-01-01
Dietrich J. R., Muller K., Riedl E. J. "On the Validity of Asymmetric Timeliness Measures of Accounting Conservatism" Review of Accounting Studies, vol. 28, 2023-12-01
Bonsall S. B., Koharki K., Kraft P., Muller K. A., Sikochi A. "Do Rating Agencies Behave Defensively for Higher Risk Issuers?" Management Science, vol. 69, 2023-08-01
Bonsall S. B., Green J., Muller K. A. "Market Uncertainty and the Importance of Media Coverage at Earnings Announcements." Journal of Accounting and Economics, vol. 69, 2020-02-01
Bonsall S., Comprix J., Muller K. A. "State Pension Accounting Estimates and Public Union Membership." Contemporary Accounting Research, vol. 36, 2019-01-01
Bonsall S., Green J., Muller K. A. "Are Credit Ratings More Rigorous for Widely Covered Firms?" The Accounting Review, vol. 93, 2018-11-01
Henderson M. T., Jagolinzer A. D., Muller K. A. "Offensive Disclosure: How Voluntary Disclosure Can Increase Returns from Insider Trading" The Georgetown Law Journal, vol. 103, 2015-06-01
Muller K. A., Riedl E., Selhorn T. "Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry" Management Science, vol. 57, 2011-06-01
Comprix J., Muller K. A. "Pension Plan Accounting Estimates and the Freezing of Defined Benefit Pension Plans" Journal of Accounting and Economics, vol. 51, 2011-02-01
Dietrich J. R., Muller K. A., Riedl E. J. "Asymmetric Timeliness Tests of Accounting Conservatism" Review of Accounting Studies, vol. 12, 2007-03-01
Comprix J., Muller K. A. "Asymmetric Treatment of Reported Pension Expense and Income Amounts in CEO Cash Compensation Calculations" Journal of Accounting and Economics, vol. 42, 2006-12-01
Muller K. A., Riedl E. J. "External Monitoring of Property Appraisal Estimates and Information Asymmetry" Journal of Accounting Research, vol. 40, 2002-06-01
Dietrich J. R., Harris M. S., Muller K. A. "The Reliability of Investment Property Fair Value Estimates" Journal of Accounting and Economics, vol. 30, 2000-10-01
Muller K. A. "An Examination of the Voluntary Recognition of Acquired Brand Names in the United Kingdom" Journal of Accounting and Economics, vol. 26, 1999-01-01
Harris M. S., Muller K. A. "The Market Valuation of IAS versus US GAAP Accounting Measures using Form 20-F Reconciliations" Journal of Accounting and Economics, vol. 26, 1999-01-01