Alina Lerman

Assistant Professor of Accounting

Professor Alina Lerman

Professor Lerman's research interests focus on the role of accounting information in capital markets, specifically on the beliefs and behaviors of market participants with varying degrees of sophistication and on the interaction between mandatory financial, voluntary financial, and non-financial disclosures. Professor Lerman received her graduate and undergraduate degrees from the Stern School of Business at New York University. Prior to her graduate studies Professor Lerman worked for LECG in the area of securities litigations and forensic accounting investigations.


  • PhD, New York University, 2011
  • BS, New York University, 2002


Financial Reporting
MGT 871


Selected Articles

The Changing Landscape of Accrual Accounting
F. Zhang and A. Lerman
Journal of Accounting Research
U. G. Gurun, A. Lerman and J. Ronen
Asia-Pacific Journal of Accounting & Economics
R. H. Battalio, A. Lerman, J. Livnat and R. R. Mendenhall
Journal of Accounting and Economics
A. Lerman and J. Livnat
Review of Accounting Studies
A. Lerman, J. Livnat and R. R. Mendenhall
Financial Analysts Journal

Selected Working Papers

A. Lerman, J. Livnat and R. R. Mendenhall
Other-than-temporary impairments of investment securities by non-financial firms
K. Kolev, A. Lerman, and A. Shih