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Kathy Petroni

Deloitte/Michael Licata Professor of Accounting Emeritum
Department: Accounting and Information Systems
North Business Building
632 Bogue St Rm N227
East Lansing, MI 48824
Phone: (517) 432-2924
  • Biography
    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.
  • Publications
    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.
  • Courses
    • WMBA 814: Financial Statement Analysis and Corporate Governa
    • ACC 808: Financial Reporting Decisions
  • Media Mentions

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