Associate Professor • Chair of the Professional Effectiveness Division
Accounting • Professional Effectiveness

Koelbel - 441


Steve Rock’s research examines how financial reporting influences people and vice versa. This research is useful for investors and anyone interested in the connection between accounting information and stock prices—how incentives influence managers reporting choices.

He has published papers in the areas of managerial incentives and financial reporting, financial analyst activities, and IPOs. Rock’s work related to management bonus plans and financial reporting incentives earned a Notable Contribution to Management Accounting Literature Award. Rock currently has papers in process related to factors that influence financial analyst forecasting performance.

In addition to his research, Rock also is passionate about teaching and enjoys sharing his expertise with Leeds School students. He has taught financial accounting at all levels (lower-division undergraduate courses, upper division undergraduate courses, masters, and PhD courses). “To be effective in business it is necessary that students at all levels have some fluency in the ‘language of business’. Gaining that understanding is not always easy and I tell students the first day of class that they will be challenged because I view being challenged as equated to being respected.”


  • PhD Business Administration, Pennsylvania State University
  • MBA, Pennsylvania State University
  • BSBA, Accounting, Shippensburg University