Accounting Faculty

Patricia M. Dechow
Professor

Ph.D. from 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: "The quality of accruals and earnings: The role of accrual estimation errors," with Ilia Dichev, Supplement 2002 The Accounting Review

"Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," with R. Sloan and A. Sweeney, 1996 Contemporary Accounting Research

Sunil Dutta
Associate Professor
(on sabbatical 2007-2008)

Ph.D. from University of Minnesota in business administration

Research: accrual accounting information and managerial performance measures, firms’ disclosure policies and their valuation in capital markets

Publication Highlights: "Accrual Accounting for Performance Evaluation," with Stefan Reichelstein, December 2005 Review of Accounting Studies

"Stock Price, Earnings, and Book Valuein Managerial Performance Measures,"with Stefan Reichelstein, October 2005 Accounting Review

Qintao Fan
Assistant Professor

Ph.D. from Stanford University in business administration

Research: accounting information and capital market efficiency, agency theory and information economics

Publication Highlight: "Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence," January 2007 Accounting Review

"Historical Cost and Fair Value Accounting for Real Estate: Evidence from US and UK Real Estate Investment Trusts," with G. Livne, Y. Long and M. NcNichols, 2005 working paper

Nicole Bastian Johnson
Assistant Professor

Ph.D. from Stanford University in accounting

Research: divisional performance measurement, management incentives, transfer pricing

Publication Highlights: "Divisional Performance Measurement and Transfer Pricing for Intangible Assets," 2006, Forthcoming Review of Accounting Studies

"Deferred Taxes in Residual Income Compensation Schemes," 2005, working paper

Nils Hakansson
Sylvan C. Coleman Professor of Finance and Accounting, Emeritus

Ph.D. from University of California, Los Angeles in quantitative methods

Research: dynamic portfolio strategies, the welfare economics of financial markets, economics of information, disclosure regulation and productive efficiency, financial reporting

Publication Highlight: "The Role of a Corporate Bond Market in an Economy – and in Avoiding Crises," 1999 China Accounting and Finance Review

Shai Levi
Assistant Professor

Ph.D. from New York University in business administration

Research: financial statement analysis, disclosure, and valuation

Selected Working Papers: "Voluntary Disclosure of Accruals in Preliminary-Earnings Announcements and the Pricing of Accruals," 2005

"The Impact of Debt-Equity Reporting Classifications on Firms’ Decision to Issue Hybrid Securities," with Benjamin Segal, 2005

Maria Nondorf
Assistant Professor

Ph.D. from University of North Carolina at Chapel Hill in accounting

Research: accounting and its impact on corporate financing activities, accounting for mergers and acquisitions, accounting or employee stock options regulation of disclosure, Sarbanes-Oxley

Selected Working Papers: "Pooling-of-Interests Accounting for Acquisitions: Was Everybody All Wet?" (2006)

"Accounting for the Employees in Information Technology Mergers and Acquisitions," (2006)

"SEC Comment Letters and the Quality of Disclosure for IPO Firms," with Yonca Ertimur, Stanford University (2006)

Xiao-Jun Zhang
Associate Professor

Ph.D. from Columbia University in business administration

Research: financial statement analysis, financial accounting theory, international accounting

Publication Highlights: "Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm," with Pierre Jinghong Liang, March 2006 Journal of Accounting Research

"Discussion of ‘Conservatism, Growth and the Role of Accounting Numbers in Fundamental Analysis Process’," September 2005 Review of Accounting Studies

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