Dmitri Byzalov

Dmitri Byzalov

  • Fox School of Business and Management

    • Accounting

      • Associate Professor

      • Merves Research 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.

Research Interests

  • Financial Accounting
  • Managerial Accounting

Courses Taught




ACCT 2102

Managerial Accounting


ACCT 9002

Seminar in Financial Accounting Theory


BA 9103

Econ Theory of Choice


Selected Publications


  • Banker, R.D., Byzalov, D., Fang, S., & Jin, B. (2020). Operating asymmetries and non-linear spline correction in discretionary accrual models. Review of Quantitative Finance and Accounting, 54(3), 803-850. Springer Science and Business Media LLC. doi: 10.1007/s11156-019-00808-5.

  • Byzalov, D. & Basu, S. (2019). Modeling the Determinants of Meet-or-Just-Beat Behavior in Distribution Discontinuity Tests. Journal of Accounting and Economics, 68(2-3), 1-29. U.S.A.: Elsevier. doi: 10.1016/j.jacceco.2019.101266.

  • Banker, R.D., Byzalov, D., Fang, S., & Liang, Y. (2018). Cost Management Research. Journal of Management Accounting Research, 30(3), 187-209. American Accounting Association. doi: 10.2308/jmar-51965.