Patricia M. Dechow
Donald H. and Ruth F. Seiler Professor in Public Accounting
Chair, Accounting Group
Degrees
PhD, University of Rochester
The William E Simon Graduate School of Business Administration
Research
- Accrual accounting and detecting earnings management
- Financial statement analysis and valuation in capital markets
Publication Highlights
- "Earnings Quality," with Catherine Schrand, Research Foundation of CFA Institute, 2004.
- "The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors," with Ilia Dichev, The Accounting Review, Supplement 2002.
- "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," with R. Sloan and A. Sweeney, Contemporary Accounting Research, 1996.
First-Person
Patricia Dechow
Donald H. and Ruth F. Seiler
Professor in Public Accounting
"Accounting PhD students at Berkeley study the way that accounting information is interpreted by investors and how earnings are used in performance evaluation by managers. PhD classes span both the empirical evidence, as well as key theoretical concepts."