Areas of Research

Accounting Research Opportunities

Our research aims to address pressing industry issues from a variety of perspectives and methodologies — analytical, archival, experimental, surveys, case studies, field studies and simulations. We conduct research in a number of accounting areas:

• Financial accounting, focusing on the link between accounting information and capital markets
• Auditing, focusing on the audit function, which sits between the accounting information produced by the firm and capital markets
• Managerial accounting, focusing on the link between accounting information and internal users
• Tax, focusing on the link between accounting information and taxation authorities as well as the capital markets
• Governance, focusing on corporate economic activities, which in turn drive accounting information
• Information systems, focusing on systems that collect, store and generate accounting information

Publications

The following research publications have resulted from faculty and Ph.D. student collaborations in recent years.

Jiang, J.X. and Shen, M. 2024. Labor Market Outcomes of Restatements for Corporate Accountants. Management Science, forthcoming.

Jiang, J.X., He, S., and Wang, P. 2024. Partner Wealth and Audit Quality: Evidence from the United States. Review of Accounting Studies

Jiang, J.X. and Kong, J. 2024. Green Dies in Darkness? Environmental Externalities of Newspaper Closures. Review of Accounting Studies, 29: 3564–3599.

Jiang, J.X., Shen, M., and Kong, J. 2024. The Information Content of Rating Action Reports: A Topic Modeling Approach. The British Accounting Review, 101435.

N. Agarwal, R. Krishnan, and L. Weiler. 2024. Institutional Theory and Hybrid Accounting and Control Systems. Journal of Management Accounting Research. 36 (1): 1–26.

Holzhacker, M., Loch, H., Miller, J., & Scott, A. (2024). Property Rights Restrictions and Self-Employed Workers: Evidence From For-Hire Owner–Operators in US Trucking. Production and Operations Management.

Deore, A., Holzhacker, M., & Krishnan, R. (2024). Direct and spillover effects of quality disclosure regulation: Evidence from California hospitals. Management Science, 70(4), 2477-2496.

Jiang, J.X. and Shen, M. 2023. Traditional Media, Twitter, and Four Business Scandals. Journal of Quantitative Description: Digital Media, 3.

A. Deore, R. Krishnan, A. Nair. 2023. Virtuous Spillover Effects of Quality Penalties on the Continuity of Health Care. Production and Operations Management, 32 (9): 2846-2863.

Deore, M. Holzhacker, and R. Krishnan. 2023. Quality Disclosure Regimes and their Impacts. Management Science, 70(4):2477-2496.

A. Deore, S. Gallani, and R. Krishnan. 2023. The Effect of Systems of Management Controls on Honesty in Managerial Reporting. Accounting, Organizations, and Society. Vol. 105.

A. Deore, R. Krishnan, A. Nair, 2023. Effect of Regulatory Readmission Penalties on Transitional Care. Journal of Clinical and Experimental Cardiology. Vol. 14:789.

R. Krishnan and H. Ramasubramanian. 2023. Factors that Influence the Learning Curve: Evidence from Cost Behavior in Clinical Labs. Contemporary Accounting Research. 40(1): 257–291.

Jiang, J., Krishnan, R., and Bai, G. 2023. Price Transparency in Hospitals—Current Research and Future Directions. Journal of the American Medical Association, 6(1).

H. Ramasubramanian, S. Joshi, R. Krishnan. 2022. Wisdom of the Experts Versus Opinions of the Crowd in Hospital Quality Ratings: Analysis of Hospital Compare Star Ratings and Google Star Ratings. Journal of Medical Internet Research 24(7).

Nessa, M.L., Persson, A.V., Song, J.Z., Towery, E.M., and Vernon, M.E. 2022. The Effect of US Country-by-Country Reporting on US Multinationals’ Tax-Motivated Income Shifting and Real Activities. Journal of Accounting Research.

Stuber, S.B. and C. E. Hogan. 2021. Do PCAOB Inspections Improve the Accuracy of Accounting Estimates? Journal of Accounting Research 59 (1): 331-370.

J. Heese, R., Krishnan, R, and H. Ramasubramanian. 2021. The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences. Journal of Accounting and Economics, 71(1): 1-24.

S. Gallani, T. Kajiwara, and R. Krishnan. 2020. Value of new performance information in healthcare: evidence from Japan. International Journal of Health Economics and Management, Vol 20: 319–357.

Hallman, N., Imdieke, A.J., Kim, K., and Pereira, R. 2020. On the Relation Between Insider Trading and Going Concern Opinions. Auditing: A Journal of Practice & Theory, 39(1): 43–70.

Jiang, J.X., Wang, I.Y., and Wang, P. 2019. Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments. The Accounting Review, 94: 205–227.

Gallani, R. Krishnan, E. Marinich, and M. Shields. 2019. Budgeting, Psychological Contracts, and Budgetary Misreporting. Management Science 65(6): 2445-2945.

Boland, C., C.E. Hogan and M.F. Johnson. 2018. Motivating Compliance: Firm Response to Mandatory Existence Disclosure Policies. Accounting Horizons (June): 103-119.

Jiang, J.X., Wang, I.Y., and Wang, P. 2018. Revolving Rating Analysts and Ratings of Mortgage-Backed and Asset-Backed Securities: Evidence from LinkedIn. Management Science, 64(12): 5832–5854.

Bai and R. Krishnan 2016. Effects of ambiguous common uncertainty on employees’ preference for relative performance contracts. Japanese Accounting Review Vol 6.

W.B. Demere, R. Krishnan, K. Sedatole, and A. Woods. 2016. Do the incentive effects of relative performance measurement vary with the ex-ante probability of promotion? Management Accounting Research 30.

Boland, C.M., S.N. Bronson and C.E. Hogan. 2015. Accelerated Filing Deadlines, Internal Controls and Financial Statement Quality: The Case of Originating Misstatements. Accounting Horizons 29 (September): 551-575. Received Accounting Horizons Best Paper Award for 2015.

Schroeder, J.H. and C.E. Hogan. 2013. The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms. Auditing: A Journal of Practice and Theory 32 (November): 95-127.