Haresh Sapra

Haresh Sapra is the Charles T. Horngren Professor of Accounting[1] at the University of Chicago Booth School of Business specializing in the real effects of accounting disclosure and measurement rules.

[2] He is currently a senior editor of the Journal of Accounting Research.

Sapra graduated from the University of Houston with a bachelor's degree in accounting in 1991.

In 2000, he received a PhD in Business Administration from the University of Minnesota.

His current research focuses on the impact on loan loss provisioning models such as the Current Expected Credit Loss Model (CECL) on banking regulation.