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Faculty Directory

Peter Demerjian
Office: 473
Phone: 206-221-1648

Foster School of Business
University of Washington
Box: 353200
Seattle, WA 98195-3200

Peter Demerjian

Assistant Professor of Accounting
William R. Gregory Accounting Faculty Fellowship


PhD University of Michigan (2007)
MBA College of William & Mary (2002)
BA Brandeis University (1996)

Academic Expertise

financial accounting

Current Research

The effect of changing accounting standards on the debt contracting-usefulness of accounting information, Economic drivers of debt contract standardization, How managerial ability affects capital market outcomes

Positions Held

At the University of Washington since 2013
Assistant Professor of Accounting, Goizueta Business School, Emory University, 2007-2013

Selected Publications

  1. Uncertainty and Debt Covenants
    Journal Article:Demerjian, P., (forthcoming). Review of Accounting Studies,
  2. Fair Value Accounting and Debt Contracting
    Journal Article:Demerjian, P., Donovan, J., and Larson, C., (2016). Journal of Accounting Research, Vol. 54(4), pp. 1041-1076.
  3. Measuring the Probability of Financial Covenant Violation in Private Debt Contracts
    Journal Article:Demerjian, P. and Owens, E., (2016). Journal of Accounting and Economics, Vol. 61, pp. 433-447.
  4. Managerial Ability and Earnings Quality
    Journal Article:Demerjian, P., Lev, B., Lewis, M., and McVay, S., (2013). The Accounting Review, Vol. 88(2), pp. 463-498.
  5. Quantifying Managerial Ability: A New Measure and Validity Tests
    Journal Article:Demerjian, P., Lev, B., and McVay, S., (2012). Management Science, Vol. 58(7), pp. 1229-1248.
  6. Accounting Standards and Debt Covenants: Has the “Balance Sheet Approach” Led to a Decline in the Use of Balance Sheet Covenants?
    Journal Article:Demerjian, P., (2011). Journal of Accounting and Economics, Vol. 52(2), pp. 178-202.

Courses Taught

Foster Business School: Introduction to Accounting and Financial Reporting (Undergraduate)
Goizueta Business School: Financial Statement Analysis (MBA) and Financial Accounting (Undergraduate)
University of Michigan: Accounting Principles (Undergraduate, non-major)