Haresh Sapra is the Charles T. Horngren Professor of Accounting^[1] at the University of Chicago Booth School of Business specializing in the real effects of accounting disclosure and measurement rules.^[2] He is currently a senior editor of the Journal of Accounting Research.^[3]

Sapra is an applied theorist who is best known for his research on the impact of mark-to-market accounting on bank stability and the role of accounting conservatism on debt contracting.

Sapra graduated from the University of Houston with a bachelor's degree in accounting in 1991. In 2000, he received a PhD in Business Administration from the University of Minnesota.

Sapra has been a member of the faculty at the University of Chicago since 2000. He has been a visiting professor at Imperial College London. His current research focuses on the impact on loan loss provisioning models such as the Current Expected Credit Loss Model (CECL) on banking regulation.^[4][5]

• Haresh Sapra publications indexed by Google Scholar