University of Calgary

Mark Anderson

  • Associate Professor
  • Rich F. Haskayne Chair - Acct
  • Faculty [ACCT]


Mark Anderson is the Future Fund Associate Professor of Accounting and the research director for the accounting and management information systems research areas at the Haskayne School of Business. His research primarily focuses on three areas:

  • Asymmetry in cost behavior or cost stickiness
  • Differences in executive compensation across industries and by gender
  • The use of information technology to enhance productivity

Mark’s research has been published in leading academic journals, including the Journal of Accounting Research, Management Science and the Journal of Accounting, Auditing and Finance. He also serves on the editorial board for Contemporary Accounting Research.

In addition to his commendable scholarly contributions, Mark has been recognized for his excellence in teaching, having received the Chartered Accountants’ Education Foundation Teaching Award in 2012. The award recognizes those professors who have contributed significantly to the teaching and learning development of accounting students through such initiatives as innovative instruction, curriculum development and overall service to the students.

Mark joined the Haskayne School of Business in July 2011. Prior to joining Haskayne, he was an assistant professor and then associate professor at the University of Texas at Dallas. While there, he also held noteworthy leadership appointments as the Director of Accounting and Information Management Programs and the Director of Programs, Institute for Excellence in Corporate Governance. Mark holds a PhD in business (accounting) from the University of Florida, an MS in accounting and finance from the University of Rochester, as well as MBA and BA degrees from the University of Alberta. Mark is a Chartered Accountant and a Certified Management Accountant. He currently teaches undergraduate and graduate courses in financial accounting and financial accounting theory.

Selected publications:

Cost Behavior and Fundamental Analysis of SG&A Costs”, with Rajiv Banker, Rong Huang and Surya Janakiraman, Journal of Accounting, Auditing and Finance 22:1 (2007): 1-28.

Value Implications of Investments in Information Technology”, with Rajiv Banker and Sury Ravindran, Management Science 52:9 (2006): 1359-1376.

Are Selling, General and Administrative Costs Sticky?”, with Rajiv Banker and Surya Janakiraman, Journal of Accounting Research41:1 (2003): 47-63.

Executive Compensation in the Information Technology Industry”, with Rajiv Banker and Sury Ravindran, Management Science 46 (2000): 530-547.

Working papers:

“Ex Post Estimation Error in CEO Option Grants?”with Volkan Muslu

“The Gender Pay Gap among Top Executives”, with Rajiv Banker, Rong Huang and Jiangxia Liu

Current research projects:

Are Operating Cash Outflows Sticky?

Corporate Social Responsibility, Earnings Management and Firm Performance: Evidence from Panel VAR Estimation

Cost Behaviour in the Airline Industry

International Financial Reporting Standards (IFRS): Studies of Implementation of IFRS in Canada

Editorial appointments:  Editorial Board for Contemporary Accounting Research

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