Faculty
Profile
Dr. Derek C. Johnson
Assistant Professor
4333P Van Munching Hall
Phone: 301-405-7687
E-mail: djohnson@rhsmith.umd.edu
Ph.D., Accounting, Massachusetts Institute of Technology, 2011
Dr. Derek C. Johnson has research and teaching interests in both
financial and managerial accounting. In his doctoral dissertation at MIT, he
studied the extent to which buyers and sellers in negotiated acquisitions
specify the accounting rules used to describe purchase price adjustments.
Dr. Johnson found that accounting rules are more flexible, when the parties
expect information asymmetry to decline by the time the deal closes. Prior
to completing his Ph.D., he completed a master’s degree in financial
economics from the University of Oxford in the UK, and a bachelor's degree
in economics from the University of Minnesota.