Barrett Wheeler

photo of Barrett Wheeler

Barrett Wheeler

  • Assistant Professor
Office Address


Barrett Wheeler teaches auditing in the Masters of Accounting program. His research focuses on financial accounting, with an emphasis on issues related to bank accounting and regulation. His dissertation, motivated by the FASB's current expected credit loss model, examines the pricing of expected credit losses by bank investors. Prior to his doctoral studies, Professor Wheeler worked in industry for ten years, including six years in public accounting with Ernst & Young and four years as the head of financial reporting for a community bank in Virginia. He received his PhD from Indiana University and also holds a master's degree in business from Indiana University and a bachelor's degree in commerce from the University of Virginia.


  • Currently teaching:
  • ACCN 2010 Financial Accounting
  • Previously taught:
  • ACCN 4100 / ACCN 7110 Auditing


  • Wheeler, P.B. "Loan Loss Accounting and Procyclical Bank Lending: The Role of Direct Regulatory Actions." Journal of Accounting and Economics, 67, No. 2-3 (2019): 463-495.
  • Wheeler, P.B. "Unrecognized Expected Credit Losses and Bank Share Prices." Journal of Accounting Research, 59, No. 3 (2021), 805-866.

Education & Affiliations

  • B.S. in Commerce, University of Virginia, 2002
  • M.Bus. in Accounting, Indiana University, 2015
  • Ph.D. in Accounting, Indiana University, 2017
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