Dmitri Byzalov
Associate Professor
  • Office LocationAlter Hall 452
  • SSRN Profile View
  • Curriculum Vitae View
  • Website Visit
  • Titles & RolesMerves Fellow


Dmitri Byzalov joined the Accounting Department in Fall 2009. His research on meet-or-just-beat behavior, conditional conservatism, accrual modeling, and cost behavior is published in Journal of Accounting and Economics, The Accounting Review, Review of Accounting Studies, and Journal of Management Accounting Research. The American Accounting Association (AAA) recognized his research on demand uncertainty and cost behavior with the 2015 Notable Contributions to Accounting Literature Award. He earned his Ph.D. at Harvard University. He currently teaches undergraduate Managerial Accounting and PhD Seminar on Special Topics in Accounting.

Sample Publications

  • “Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests,” with Sudipta Basu. Journal of Accounting and Economics, 2019, 68(2-3).
  • “Cost management research,” with Rajiv Banker, Shunlan Fang, and Yi Liang. Journal of Management Accounting Research, 2018, 30(3), 187–209.
  • “Implications of impairment decisions and assets’ cash-flow horizons for conservatism research,” with Rajiv Banker and Sudipta Basu. The Accounting Review, 2017.
  • “Conditional conservatism and disaggregated bad news indicators in accrual models,” with Sudipta Basu. Review of Accounting Studies, 2016, 21(3), 859–897.
  • “Demand uncertainty and cost behavior,” with Rajiv Banker and Jose Plehn-Dujowich. The Accounting Review, 2014, 89(3), 839–865.

Awards and Honors

  • 2015 AAA Notable Contributions to Accounting Literature Award


  • Managerial Accounting (BBA)
  • Cost Accounting (BBA)
  • Special Topics in Accounting (PhD)
  • Economic Theory (PhD)