Accounting Faculty Research

The SEC’s communications with equity issuers are a potential treasure trove for info-hungry investors, according to research by accounting professor David Koo. But they are not always getting into the public eye early enough to make a difference.

Bridging the information gap between HQ and the local level is one of the main challenges for consolidated companies. In a forthcoming paper in Management Science, Barbara Su, assistant professor of accounting at Costello, explores how multi-bank holding companies rely on internal accounting information as a complement to financial performance, to help them make intramural investment decisions.

A George Mason University accounting professor explains how information on the behavior of companies that have been under SEC investigation reveals a variety of changes and opens the way for a step forward in accounting research.

Glassdoor data show pandemic-era disruption was especially hard on audit team leaders. Worse, the effects have likely lingered until the present day.

Long Chen, accounting area chair, and Yi Cao, assistant professor of accounting, contribute an article to Harvard Business Review about how managers need to "twice-groom" their public information as AI models generate meaningful insights at surprising scale and speed, in an article titled, "Corporate Disclosure in the Age of AI."

How does the PCAOB, which oversees corporate audits, select targets for inspection? A George Mason University accounting professor built a model to help capture the process.

Managers’ attempts to distract investors from bad news have serious implications for market efficiency.

Taxing “book” income may result in worse information for shareholders and creditors.

Boards with higher social capital enjoy more market freedom to engage in potentially risky strategic alliances — to the ultimate benefit of their firms.

Auditors with less common first names are more likely to deviate from auditing norms. But is their individualism an asset or a liability?