Accounting

DEPARTMENT INFO

Visit the Accounting department website for more information about doctoral students and faculty in this program.

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Faculty Perspective

Christopher Ittner

Ernst & Young Professor of Accounting

"Wharton provides an environment that promotes academic rigor and a stimulating research setting for examining real-world issues that will shape the future of business."

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Faculty and Research

The Accounting department faculty is the largest group of scholars of its kind in a major business school. A collection of individuals with diverse interests and backgrounds, most members of the faculty have educational roots in mathematics, economics, science, or engineering.

 

Representative Publications

Research by faculty and doctoral students in the Accounting Department focuses on the impact of accounting information and policy making on capital market behavior, on the behavior of decision makers within the firm, and on the structure of firms.

Names in bold type indicate authors who were Wharton doctoral students at the time of publication.

Christopher Armstrong, John E. Core, Daniel Taylor, Robert E. Verrecchia, “When Does Information Asymmetry Affect the Cost of Capital?” Journal of Accounting Research 49(1): 1-40, 2011.

Brian Bushee, John E. Core, Wayne Guay, Sophia Hamm, “The Role of the Business Press as an Intermediary.” Journal of Accounting Research 48(1): 1-19, 2010.

Mary Ellen Carter, Christopher D. Ittner, Sarah L. C. Zechman, “Explicit relative performance evaluation in performance-vested equity grants.” Review of Accounting Studies 14(2-3): 269-306, 2009.
 
Jennifer Blouin, Luzi Hail, Michelle Yetman, “Capital Gains Taxes, Pricing Spreads, and Arbitrage: Evidence from Cross-Listed Firms in the U.S.” The Accounting Review 84(5): 1321-1361, 2009.
 
Gavin Cassar, Henry Friedman, “Does Self-Efficacy Affect Entrepreneurial Investment?” Strategic Entrepreneurship Journal 3(3): 241-260, 2009.

Holger Daske, Luzi Hail, Christian Leuz, Rodrigo Verdi, “Mandatory IFRS reporting around the world: Early evidence on the economic consequences.” Journal of Accounting Research 46(5): 1085-1142, 2008. 

Brian J. Bushee and Theodore H. Goodman, "Which institutional investors trade on private information about earnings and returns?" Journal of Accounting Research 45(2): 289-321, 2007.

Gus De Franco, Hai Lu, and Florin Vasvari, "Wealth transfer effects of analysts' misleading behavior." Journal of Accounting Research 45(1): 71-110, 2007.

Christopher C. Geczy, Bernadette A. Minton, and Catherine M. Schrand, "Taking a View: Corporate speculation, governance and compensation." Journal of Finance 62(5): 2405-2443, 2007.

Richard Lambert, Christian Leuz, and Robert E. Verrecchia, "Accounting information, disclosure, and the cost of capital." Journal of Accounting Research 45(2): 385-420, 2007.

John E. Core, Wayne Guay, and Tjomme O. Rusticus, "Does weak governance cause weak stock returns? An examination of firm operating performance and investors' expectations." Journal of Finance 61(2): 655-687, 2006.

Jonathan L. Rogers and Phillip C. Stocken, "Credibility of management forecasts." Accounting Review 80(4): 1233-1260, 2005.

John E. Core, Wayne Guay, and Andrew Van Buskirk, "Market valuations in the new economy: An investigation of what has changed." Journal of Accounting and Economics 34(1-3): 43-67, 2003.

Daniel A. Bens, Venky Nagar, Douglas J. Skinner, M.H. Franco Wong, "Employee stock options, EPS dilution, and stock repurchases." Journal of Accounting and Economics 36(1-3): 51-90, 2003.

Philip G. Berger and Rebecca Hann, "The impact of SFAS No.131 on information and monitoring." Journal of Accounting Research 41(2): 163-223, 2003.