His research interests focus on the relation between accounting information and economic fundamentals as well as the economic and behavioral factors that influence the disclosure of accounting information by managers and the use of accounting information by market participants. Professor Small serves as co-editor of the Harvard Law School Forum on Corporate Governance and Financial Regulation and as an ad hoc reviewer for Contemporary Accounting Research. He holds CPA and CGMA designations in the United States. Prior to obtaining his PhD from the University of Iowa, he worked as a tax manager at Deloitte.