Accounting

Student collaborations with faculty

Our group prides itself in fostering scholarly collaborations with students to advance their learning from working side by side with faculty and to facilitate a better appreciation of the publication process. This approach has resulted in considerable faculty-student co-authored work both during the PhD program and after graduation. You can find a list of these co-authored papers below .

Working papers

  • “Contractual Complexity in Debt Agreements: The Case of EBITDA.”  Adam B. Badawi, Scott Dyreng, Elisabeth de Fontenay, and Robert Hills.
  • “Corporate Political Contributions and Tax Avoidance.” Zhenhua Chen, Scott Dyreng, and Bin Li.
  • “Do Answers to Retail Investor Questions Reduce Information Asymmetry among Investors? Evidence from Chinese Investor Interactive Platforms.” Bill Mayew, Zhenhua Chen, Wentao Ren and Phil Zhu. 
  • “Does timely reporting of insider trading erode insiders’ trading profits?” Xu Jiang, Xiumin Martin, and Benda Yin.
  • “Earnings information spillovers and depositor contagion.” Qi Chen, Itay Goldstein, Rahul Vashishtha, and Benda Yin.
  • “Effects of Bank Transparency on Local Economy.” Qi Chen, Rahul Vashishtha, and Benda Yin.
  • “FDIC Loss-Share Contracts in Failed-Bank Auctions.” Xu Jiang and Matt Kubic.
  • “Foreign Earnings Repatriations and Domestic Employment.” Scott Dyreng and Robert Hills.
  • “Increased market response to earnings announcements: The role of information acquisition costs.” Bin Li and Mohan Venkatachalam.
  • “Investor Processing Costs and Annual Financial Reporting Timeliness in the Municipal Bond Market.” Greg Burke, Bill Mayew, and Vincent Zhang.
  • “Measurement Error when Estimating Covenant Violations.” Scott Dyreng, Elia Ferracuti, Robert Hills and Matthew Kubic.
  • “Tax Deficits and the Income Shifting of U.S. Multinationals.” Scott Dyreng, Robert Hills, and Kevin S. Markle.

Published papers

  • Qi Chen, Zeqiong Huang, Itay Goldstein, and Rahul Vashishtha, “Liquidity Transformation and fragility in the US Banking Sector.” Journal of Finance, forthcoming.
  • Elia Ferracuti, Rahul Vashishtha, and Shuyan Wang. “Do firms smooth earnings less when they can hedge noise better?” The Accounting Review, forthcoming.
  • Bin Li and Mohan Venkatachalam. “The Value of Equal Access to Mandatory Disclosure: Evidence from the Great Postal Strike of 1970.” Review of Accounting Studies, forthcoming.
  • Qi Chen, William J. Mayew, and Huihao Yan, “Equity Analyst Social Interactions and Geographic Information Transmission.” Review of Accounting Studies, 29(1): 327-353.
  • Qi Chen, Rahul Vashishtha, and Shuyan Wang. “The decision relevance of loan fair values for depositors.” Journal of Accounting Research, forthcoming.
  • Bin Li and Mohan Venkatachalam, “Leasing Loses Altitude, while Ownership Takes Off: Real Effects of the New Lease Standard.” The Accounting Review, 99(3): 315-347.
  • Oliver Binz, Elia Ferracuti, and Peter Joos,  “Investment, inflation, and the role of internal information systems as a transmission channel.” Journal of Accounting and Economics, 76(2-3): 101632.
  • Oliver Binz, William J. Mayew, and Suresh Nallareddy, “Firms’ Response to Macroeconomic Estimation Errors.” Journal of Accounting and Economics, 73(2-3): 101454.
  • Qi Chen, Zeqiong Huang, Itay Goldstein, and Rahul Vashishtha, “Bank transparency and deposit flows.” Journal of Financial Economics, 146(2): 475-501.
  • Qi Chen, Katherine Schipper, and Ning Zhang, “Measuring Accounting Asset Informativeness.” The Accounting Review, 97(4): 209-36.
  • Preeti Choudhary, Kenneth Merley, and Katherine Schipper, “The Costs of Waiving Audit Adjustments.” Journal of Accounting Research, 60(5): 1813-1857.
  • Eric He, Martin Jacob, Rahul Vashishtha, and Mohan Venkatachalam, “Does Differential Taxation of Short-term Relative to Long-term Capital Gains Affect Long-term investment?” Journal of Accounting and Economics, 74(1): 101479.
  • Bin Li and Mohan Venkatachalam, “Leveraging big data to study information dissemination of material firm events.” Journal of Accounting Research, 60(2): 565-606.
  • Qi Chen, Zeqiong Huang, Xu Jiang, Gaoqing Zhang and Yun Zhang, “Asymmetric Reporting Timeliness and Informational Feedback.” Management Science, 67(8): 5194-5208.
  • Preeti Choudhary, Kenneth Merley, and Katherine Schipper, “Immaterial Error Corrections and Financial Reporting Reliability.” Contemporary Accounting Research, 38(4): 2423-2460.
  • Shane Dikolli, John Heater, William Mayew, and Mani Sethuraman, “CFO co-option and CEO compensation.” Management Science, 67(3): 1939-1955.
  • Robert Hills, Matthew Kubic, and William J. Mayew, “State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight.” Journal of Accounting & Economics, 72(1): 101407.
  • Matthew Kubic and Mohan Venkatachalam, “Discussion of “Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges.” Contemporary Accounting Research, 38(3): 2336-2346.
  • Bin Li, Gianfranco Siciliano, and Mohan Venkatachalam, “Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality.” Contemporary Accounting Research, 38(1): 129-179.
  • Shane S. Dikolli, Thomas Keusch, William J. Mayew and Thomas D. Steffen, “CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes.” The Accounting Review, 95 (2): 61-88.
  • Yonca Ertimur, Jennifer Francis, Amanda Gonzales, and Katherine Schipper, “Financial Reporting for Pollution Reduction Programs.” Management Science 66(12): 6015-6041. 
  • William J. Mayew, Mani Sethuraman and Mohan Venkatachalam, “Individual Analysts’ Stock Recommendations, Earnings Forecasts, and the Informativeness of Conference Call Question and Answer Sessions.“ The Accounting Review, 95(6): 311-337.
  • Suresh Nallareddy, Mani Sethuraman, and Mohan Venkatachalam, “Changes in accrual properties and operating environment: Implications for cash flow predictability.” Journal of Accounting and Economics 69(2-3): 101313.
  • Preeti Choudhary, Kenneth Merley, and Katherine Schipper, “Auditors’ quantitative materiality judgments: Properties and implications for financial reporting reliability.” Journal of Accounting Research, 57(5): 1303-1351.
  • William Mayew, Mani Sethuraman, and Mohan Venkatachalam, “MD&A Disclosure and the Firm’s Ability to Continue as a Going Concern.” The Accounting Review 90 (4): 1621-1651.
  • Dirk Black, Shane Dikolli, and Scott Dyreng, “CEO Pay-for-Complexity and the Risk of Managerial Diversion from Multinational Diversification.” Contemporary Accounting Research 31(1): 103-135.
  • Qi Chen, Zeqiong Huang, Yun Zhang, “The Effects of Public Information with Asymmetrically Informed Short-horizon Investors.” Journal of Accounting Research 52(3): 635-669.
  • Bin Li, Shivaram Rajgopal, and Mohan Venkatachalam, “R2 and Idiosyncratic Risk are not Interchangeable.” The Accounting Review 89(6): 2261-2295.
  • Brian Bratten, Preeti Choudhary, and Katherine Schipper, “Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is not an Issue.” The Accounting Review 88(4): 1179-1210.
  • Preeti Choudhary, Shivaram Rajgopal and Mohan Venkatachalam, “Accelerated Vesting of Employee Stock Options in Anticipation of FAS123-R.”, Journal of Accounting Research, Vol. 47, No.1: 105-146.
  • Jennifer Francis, Allen Huang, Shivaram Rajgopal and Amy Zang, “CEO Reputation and Earnings Quality.” Contemporary Accounting Research, Vol. 25, No. 1 (Spring 2008): 109-147.

    PhD Program