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Kathy Petroni

Kathy Petroni

Deloitte/Michael Licata Professor of Accounting
Department: Accounting and Information Systems

Office: N225 North Business College Complex

Telephone: 517-432-2924

Email: petroni@broad.msu.edu



Kathy Petroni is the Deloitte/Michael Licata Professor of Accounting at Michigan State University's Eli Broad College of Business. Her primary research interest is in financial accounting and she currently serves on FASAC.

Financial reporting

Articles:

  • Nagar, Petroni, and Wolfenzon. (2011) Governance problems in closely-held corporations. Journal of Financial and Quantitative Analysis 46(4): 943-966.
  • Jiang, Petroni, and Wang. (2010) CEOs and CFOs: Who have more influence on earnings management?. Journal of Financial Economics 96 (3): 513-526..
  • Bamber, Jiang, Petroni, and Wang. (2010). Comprehensive Income: Who"™s afraid of performance statement reporting?. The Accounting Review. 85: 1.
  • Baik, Farber, and Petroni. (2009). Analysts"™ incentives and street earnings. Journal of Accounting Research. 47: 1. 45-69.
  • Ke, Petroni, and Yong. (2008 September). The effect of Regulation FD on transient institutional investors"™ trading behavio. Journal of Accounting Research.
  • Farber, Johnson, & Petroni. (2007). Congressional intervention in the standard setting process: An analysis of the Stock Option Reform Act of 2004. Accounting Horizons. 21: 1. 1-22.
  • Lee, Petroni, & Shen. (2006). Cherry picking, disclosure quality, and comprehensive income reporting choices:. Contemporary Accounting Research. 23: 3.
  • Ke and Petroni. (2004). How informed are actively trading institutional investors? Evidence from their trading behavior before a break in a string of consecutive earnings increases. Journal of Accounting Research. 42: 5. 895-927.
  • Petroni. (2003). Discussion of Improving Financial Reports by Revealing the Accuracy of Prior Estimates. Contemporary Accounting Research. Spring. 195-199.
  • Carroll, Linsmeier, and Petroni. (2003). The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds. Journal of Accounting, Auditing, and Finance. 18: 1. 1-23.
  • Graham, Lefanowicz, and Petroni. (2003). The Value-Relevance of Equity Method Fair Value Disclosures. Journal of Business, Finance, & Accounting. 30: 7-8. 1065-1088.
  • Ke, Huddart and Petroni. (2003). What insiders know about future earnings and how they use it: Evidence from insider trades. Journal of Accounting & Economics. 35: 3. 315-346.
  • Beatty, Ke, and Petroni. (2002 July). Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review. 547-570.
  • Beasley and Petroni. (2001). Board Independence and Audit-Firm Type. Auditing: A Journal of Practice & Theory. 20: 1. 97-114.
  • Petroni, Ryan and Wahlen. (2000). Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value. Review of Accounting Studies. 5: 2. 95-125.
  • Ke, Shackelford, and Petroni. (2000). The Impact of State Taxes on Self-Insurance. Journal of Accounting and Economics. 30: 1. 99-122.
  • Petroni and Shackelford. (1999 July). Managing Financial Statements to Avoid State Taxes: An Analysis of Property-Casualty Insurers. The Accounting Review. 371-393.
  • Ke, Petroni, and Safieddine. (1999 December). Ownership Concentration and Sensitivity of Executive Pay to Accounting Performance Measures: Evidence from Publicly and Privately-held Insurance Companies. Journal of Accounting and Economics. 185-209.
  • Godwin, Petroni, and Wahlen. (1998). Fair Value Accounting for Property-Liability Insurers and Classification Decisions under SFAS 115. Journal of Accounting, Auditing, and Finance. Summer. 207-239.
  • Ke, Outslay, and Petroni. (1998). Taxes as a Determinant of Foreign-Owned Property-Liability Insurers"™ Investment Strategies in the United States. Journal of the American Taxation Association. 25-36.
  • Anthony and Petroni. (1997). Accounting Estimation Error Disclosures and Firm Valuation. Journal of Accounting, Auditing, and Finance. Summer. 257-281.
  • Beasley and Petroni. (1996). Errors in Accounting Estimates and their Relation to Audit Firm Type. Journal of Accounting Research. Spring. 151-172.
  • Petroni and Shackelford. (1995 December). Taxation, Regulation, and the Organizational Structure of Property-Casualty Insurers. Journal of Accounting and Economics. 229-253.
  • Petroni and Wahlen. (1995 December). The Impact of Fair Value Accounting for Investment Securities on Share Prices of Property-Liability Insurance Companies. The Journal of Risk and Insurance. 719-737.
  • Petroni. (1992 December). Optimistic Reporting within the Property-Casualty Insurance Industry. Journal of Accounting and Economics. 485-508.
  • WMBA 814: Financial Statement Analysis and Corporate Governa
  • ACC 808: Financial Reporting Decisions

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