J. Richard Dietrich

Professor Emeritus of Accounting,
Department of Accounting and Management Information Systems,
The Ohio State University

For more information, contact:

  • Laura E. Simmons
  • Elaine M. Harwood

or any member of our senior staff.


J. Richard Dietrich is an expert in financial accounting and reporting, with significant experience as an expert witness in complex litigation and regulatory matters. His expertise spans a broad range of topics, notably revenue recognition, lease accounting, goodwill, loss contingencies, acquisition accounting, and auditor independence. Professor Dietrich testifies in high-profile matters across numerous industries, including financial institutions, utilities, insurance, construction, healthcare, telecommunications, and media.

Professor Dietrich has a distinguished history of involvement in standard-setting and regulation of the accounting profession. He is a former member of the Financial Reporting Executive Committee (FinREC), a senior committee of the American Institute of Certified Public Accountants (AICPA) that issues guidance to assist companies and auditors in interpreting and applying GAAP.

In addition, he previously served as an academic fellow in the Office of the Chief Accountant at the Securities and Exchange Commission (SEC), where he worked with the Chief Accountant and other staff members to resolve accounting issues raised by public companies, and to provide staff guidance on a variety of accounting and policy matters. Professor Dietrich is also a former member of the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB).

For nearly four decades, Professor Dietrich taught accounting to undergraduate and graduate students at Carnegie Mellon University, the University of Chicago, the University of Texas at Austin, and the University of Illinois at Urbana-Champaign, in addition to Ohio State University. He has won several awards for teaching excellence and innovation and has published research in leading academic journals.

Professional Affiliations

Pro Bono: Review of Claremont McKenna College’s Economics-Accounting Program


DPL Inc. Securities Litigation


Restatement and Accounting Change