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Logan Steele is the Associate School Head for the School of Accounting, Finance, and Information Systems, an Associate Professor of Accounting, and the Mary Ellen Phillips Professor in Financial Accounting at the Oregon State University College of Business. He earned his Ph.D. in accounting from the University of Arizona's Eller College of Management in 2011. Prior to his doctoral program, Steele worked for two years at Moss Adams LLC, auditing public clients in the banking sector. His academic appointments previously included positions at the University of Wisconsin-Madison and the University of Connecticut. At Oregon State University, he teaches introductory and intermediate financial reporting courses, cost accounting courses, and doctoral seminars on capital markets research. He also serves as Program Coordinator for Accounting at the OSU-Cascades campus.
Steele's research examines the use of accounting information to predict macroeconomic outcomes, the relationship between accounting information and risk, and how the nature of accounting information influences its usefulness in forecasting future events. His publications appear in leading journals including Review of Accounting Studies, Contemporary Accounting Research, and the Journal of the American Taxation Association. Notable works include "The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings" with John L. Campbell, Hsinchun Chen, Dan Dhaliwal, and Hsin-Min Lu (2014, Review of Accounting Studies); "Express yourself: Why managers’ disclosure tone varies across time and what investors learn from it" with John L. Campbell, Hye-Seung Lee, and Hsin-Min Lu (2020, Contemporary Accounting Research); "The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth" with Fabio Gaertner and Asad Kausar (2020, Review of Accounting Studies); "Aggregate Tone and Gross Domestic Product" with Elizabeth Demers, Fabio Gaertner, Asad Kausar, and Heather Li (2024, Contemporary Accounting Research); and "The Determinants of Segment-level Tax Expense Disclosure" with Junfang Deng, Fabio Gaertner, and Dan Lynch (2021, Journal of the American Taxation Association). These contributions have shaped financial accounting research, particularly in capital markets applications and economic forecasting.
