Accounting Research Conference Papers

Research papers presented at the Accounting Research Conference

2022 Papers

Richard Sloan, University of Southern California

Who Uses Corporate Sustainability Reports?

Richard Sloan is a professor of accounting, finance and business economics at the University of Southern California. He has also served on the faculties of UC Berkeley’s Haas School of Business, University of Michigan’s Ross School of Business and University of Pennsylvania’s Wharton School. While at the University of Michigan, Professor Sloan was the founding director of the John R. and Georgene M. Tozzi Electronic Business and Finance Center. From 2006 to 2009, Sloan was a managing director in equity research at Barclays Global Investors (since acquired by Blackrock). Professor Sloan is a pioneer in the field of quantitative investing. He has served as a consultant to numerous firms in the investment management industry and is a frequent speaker at industry conferences.

Professor Sloan’s research focuses on the role of accounting information in investment decisions. His research has received numerous awards, including the American Accounting Association’s Seminal Contributions to the Accounting Literature Award (2016), the American Accounting Association’s Distinguished Contributions to the Accounting Literature Award (2010) and the American Accounting Association’s Notable Contributions to the Accounting Literature Award (2001, 2009). He is the coauthor (with Russell Lundholm) of Equity Valuation and Analysis, now in its fifth edition.  He is also an editor of the Review of Accounting Studies and a member of the Financial Accounting Standards Advisory Council. Professor Sloan holds a PhD in Accounting and Finance from the University of Rochester and a BCom(Hons) from the University of Western Australia.


Robert Hills, Penn State University

Contractual Complexity in Debt Agreements: The Case of EBITDA

Robert Hills is an Assistant Professor of Accounting at Penn State University. Robert's research focuses on corporate taxation, financial reporting and debt contracting. His work has been published in the Journal of Accounting and Economics and cited by Forbes and the Economic Report of the President. Robert completed his PhD in Accounting at Duke University in 2019. Since 2019, Robert has been a faculty member at Pennsylvania State University.


Kenneth Merkley, Indiana University

The Costs of Waiving Audit Adjustments

Ken Merkley is a Weimer Faculty Fellow and Associate Professor at Indiana University’s Kelley School of Business. His research focuses on the role of information in capital markets and the importance of information intermediaries such as analysts, auditors, and lawyers. His work has been published in top scholarly journals (the Journal of Finance, Journal of Accounting & Economics, Journal of Accounting Research, the Accounting Review, the Review of Accounting Studies, Management Science, and Contemporary Accounting Research) and in the business media (Wall Street Journal, CNBC, Yahoo Finance, Bloomberg, BBC World Service, Forbes, and Reuters). Prior to joining Kelley, he served on the faculty of Cornell University’s Johnson Graduate School of Management. He received a PhD from the University of Michigan and a Master of Accountancy from Brigham Young University.


Thomas Ruchti, Carnegie Mellon University

Are Managers' Revenue Discretionary Reporting Consistent With Their Investment and Financing Decisions?  Evidence from a Structural Model.

Tom Ruchti's research focuses on earnings management and disclosure. His work is published in the Accounting Review, Journal of Accounting and Economics, and Review of Financial Studies. He is an Assistant Professor of Accounting at Carnegie Mellon University's Tepper School of Business but joins the Office of Financial Research, Department of the Treasury this summer. He received his PhD from California Institute of Technology in 2013 and his BS from Ohio University.


Dawn Matsumoto, University of Washington

Straight From the Horses' Mouth:  Determinants and Consequences of Managers' Conference Call Participation

Dawn A. Matsumoto is the Marion Ingersoll Professor of Accounting at the Michael G. Foster School of Business at the University of Washington. Dawn’s research interests are in the area of voluntary disclosure and information intermediaries. She has published in many of the top scholarly accounting journals, including The Accounting Review, Journal of Accounting Research, and Journal of Accounting and Economics. She is the recipient of the American Accounting Association’s (AAA’s) Competitive Manuscript Award as well as the AAA’s Financial Accounting and Reporting Section (FARS) Best Paper Award. Dawn is a past-president of FARS, a previous editor at The Accounting Review, and currently serves as an Associate Editor for Management Science. She is also on the editorial board of the Journal of Accounting and Economics. Dawn obtained her Ph.D. from the University of Washington in 1998 and served on the faculty of the Harvard Business School before returning to the University of Washington in 2001. She was born and raised in Honolulu, Hawaii.


Andrew Van Buskirk, The Ohio State University

Why Does Disclosure Similarity Predict Return Comovement?

Andy Van Buskirk is currently a Professor of Accounting and the PhD Director at the Ohio State University. Prior to joining Ohio State, he was on the faculty at the University of Chicago.  Andrew received his doctorate from the University of Pennsylvania, and worked in the Philadelphia office of Arthur Andersen.