Haas Ph.D. Program

Faculty

Patricia M. Dechow Patricia M. Dechow
Professor

Ph.D. from University of Rochester: The William E Simon Graduate School of Business Administration

Research: accrual accounting and detecting earnings management, financial statement analysis and valuation in capital markets

Publication Highlights: "Earnings Quality," with Catherine Schrand, 2004 Research Foundation of CFA Institute

"The quality of accruals and earnings: The role of accrual estimation errors," with Ilia Dichev, Supplement 2002 The Accounting Review

"Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," with R. Sloan and A. Sweeney, 1996 Contemporary Accounting Research

Sunil Dutta Sunil Dutta
Director, Ph.D. Program
Joan and Egon von Kaschnitz Distinguished Professor of Accounting and International Business

Ph.D. from University of Minnesota in business administration

Research: accrual accounting information and managerial performance measures, firms’ disclosure policies and their valuation in capital markets

Publication Highlights: "Cost Allocation for Capital Budgeting Decisions," with T. Baldenius and S. Reichelstein, July 2007 The Accounting Review

"Stock Price, Earnings, and Book Value in Managerial Performance Measures,"with Stefan Reichelstein, October 2005 Accounting Review

Qintao Fan Qintao Fan
Assistant Professor

On sabbatical Spring 2010

Ph.D. from Stanford University in business administration

Research: accounting information and capital market efficiency, agency theory and information economics

Publication Highlights: "Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence," 82 (1), 2007 The Accounting Review

"Hurdle Rates and Project Development Efforts," with Sunil Dutta, 84 (2), 2009 The Accounting Review

Nicole Bastian Johnson Nicole Bastian Johnson
Assistant Professor

On sabbatical Fall 2009

Ph.D. from Stanford University in accounting

Research: divisional performance measurement, management incentives, transfer pricing

Publication Highlights: "Divisional Performance Measurement and Transfer Pricing for Intangible Assets," 2006, Review of Accounting Studies

"Transfer Pricing with Unknown Costs and Market Demand," with T. Pfeiffer, working paper

"Employee Stock Options and Future Firm Performance" with R.Kasnik and D. Aboody, working paper

Shai Levi Shai Levi
Assistant Professor

Ph.D. from New York University in business administration

Research: financial statement analysis, disclosure, and valuation

Selected Working Papers: "Voluntary Disclosure of Accruals in Preliminary-Earnings Announcements and the Pricing of Accruals," March 2008 Review of Accounting Studies

"Information Asymmetry, Liquidity, and Expected Returns," with Xiao-Jun Zhang, 2008, working paper

"Loss-Aversion Discount before Earnings Announcements," with Xiao-Jun Zhang, 2007, working paper

"The Impact of Debt-Equity Reporting Classifications on Firms’ Decision to Issue Hybrid Securities," with Benjamin Segal, INSEAD 2006, working paper

Maria Nondorf Maria Nondorf
Assistant Professor

Ph.D. from University of North Carolina at Chapel Hill in accounting

Research: accounting and its impact on corporate financing activities, accounting for mergers and acquisitions, accounting or employee stock options regulation of disclosure, Sarbanes-Oxley

Selected Working Papers: "Pooling-of-Interests Accounting for Acquisitions: Was Everybody All Wet?" (2006)

"Accounting for the Employees in Information Technology Mergers and Acquisitions," (2006)

"SEC Comment Letters and the Quality of Disclosure for IPO Firms," with Yonca Ertimur, Stanford University (2006)

Richard Sloan Richard Sloan
L. H. Penney Professor of Accounting

Ph.D. from University of Rochester, Accounting and Finance

Research: financial accounting; capital markets

Publication Highlights: "Detecting Earnings Management," with Patricia Dechow and Amy Sweeney, 70, 1995 The Accounting Review

"Do Stock Prices Reflect Information in Accruals and Cash Flows About Future Earnings?" 71, 1996 The Accounting Review

"Accrual Reliability, Earnings Persistence and Stock Prices," with Scott Richardson, Mark Soliman and Irem Tuna, 39, 2005 Journal of Accounting and Economics

Xiao-Jun Zhang Xiao-Jun Zhang
Assistant Professor

Ph.D. from Columbia University in business administration

Research: financial statement analysis, financial accounting theory, international accounting

Publication Highlights: "Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm," with Pierre Jinghong Liang, March 2006 Journal of Accounting Research

"Discussion of ‘Conservatism, Growth and the Role of Accounting Numbers in Fundamental Analysis Process’," September 2005 Review of Accounting Studies

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Patty Dechow
Professor

"Accounting Ph.D. students at Berkeley study the way that accounting information is interpreted by investors and how earnings are used in performance evaluation by managers."