CPAexcel’s students learn from the top team of CPA Review Course Professors in the country. These professors author the content, deliver the lectures and mentor those students who have elected to receive Professor Mentoring services as part of their CPA Review Course. We decided to ask our CPA Review Course Professors a few fun questions to get to know them better. This week, we feature Dr. Ervin Black.

CPAexcel: What one thing do you wish all of your accounting students knew before coming into your class?

Dr. Black: Communications skills are extremely important – written and verbal.

CPAexcel: Which accounting topic do your students currently find the most challenging?

Dr. Black: Accounting for Income Taxes for Financial Reporting – especially uncertain tax positions.  A close second is Pension Accounting.

CPAexcel: What do you say to students who ask, “Why should I major in accounting?”

Dr. Black: It is a great major for all areas of business.  Everyone should know how to budget and how transactions affect financial statements.

CPAexcel: What’s the most enjoyable accounting concept to teach?

Dr. Black: I like revenue recognition as it has so many potential areas for earnings management and it is one of the largest accounts on most companies’ financial statements.

CPAexcel: What’s the biggest change you’ve seen in the accounting teaching field during your career?

Dr. Black: Technology – making a huge impact on what we can do inside and outside the classroom.

CPAexcel: Does your family ask you to do their taxes?

Dr. Black: No, they know that isn’t my specialty.  I still use a tax software program.  When my family asks, I just tell them to buy the software and follow the instructions. 🙂

CPAexcel: What do you do for fun when not teaching? Or, how do you relax?

Dr. Black: I love to fly fish, play golf and travel (especially to see my children and grandchildren)!

Bio Snapshot

Brigham Young University, Marriott School of Business

  • Professor


  •     Ph.D., University of Washington, 1995

Courses Usually Taught

  •     Financial Accounting
  •     International Accounting

Selected Publications

  • “U.S. Perspectives on Implementation of IFRS”, Law, Corporate Governance and Accounting: European Perspectives, Routledge, 2011.
  • “Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data”, Accounting, Organizations and Society, Volume 32, Pages 201-222, 2007.
  • “Empirical Evidence on Recent Trends in Pro Forma Reporting”, Accounting Horizons, Volume 18, Pages 27-43, 2004.
  • “Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and GAAP Operating Earnings”, Journal of Accounting and Economics, Volume 36, Pages 285-319, 2003.


  • Outstanding Faculty Research Award , Marriott School of Management , 2007
  • Outstanding Faculty Research Award , Ernst & Young , 2005
  • Pricewaterhouse Coopers Fellow , PricewaterhouseCoopers , 2004
  • Environments for Mentoring Grant , Brigham Young University , 2002

Professional Organizations

  • The Business Association of Latin American Studies
  • American Institute of Certified Public Accountants
  • European Accounting Association
  • American Accounting Association