Research

AI Is Reshaping Accounting Jobs by Doing the “Boring” Stuff

Streamlining routine bookkeeping gives accountants more time to help clients and handle complex tasks.

Human + AI in Accounting: Early Evidence from the Field

This paper provides early evidence on the integration and impact of Generative Artificial Intelligence (AI) in accounting at the accountant and task levels.

Executive Pay Transparency and Relative Performance Evaluation: Evidence from the 2006 Pay Disclosure Reforms

In this paper, we examine relative performance evaluation over the two decades centered on the 2006 executive pay reforms.

Human Capital Disclosure and Labor Market Outcomes: Evidence from Regulation S-K

We examine the labor market consequences of the 2020 Regulation S-K requiring human capital disclosure in 10K filings.

Decoding Social Disclosure Decisions: A Field Experiment with Workforce Diversity Data

To understand the factors leading corporations to disclose workforce diversity information, we conduct a field experiment by reaching out to IR and HR personnel..

Fraudulent Financial Reporting and the Consequences for Employees

Combining U.S. Census data with SEC enforcement actions, we examine employees’ outcomes–e.g., wages, turnover–before, during, and after periods of fraudulent financial reporting.

Breaking it Down: Economic Consequences of Disaggregated Cost Disclosures

This paper investigates the effects of a Korean rule change permitting firms to withhold disaggregated cost of sales (CoS).

Breaking Down Information Inequality: Evidence from a Field Experiment in the Technology Industry

We study how gender-specific information about employers may improve the search behavior of women on search platforms and lead to better job search outcomes.

Another Price of Sloppy Bookkeeping: Employees Want a Wage Premium.

Employees may not understand complex financial reports. But they know when their jobs could be at risk.

Do Jobseekers Value Diversity Information: Evidence from a Field Experiment and Human Capital Disclosures

This study investigates the impact of workforce diversity information on job seekers' behavior.

Not Just for Investors: The Role of Earnings Announcements in Guiding Job Seekers

Analyzing job search data, this research uncovers job seekers responding to employer earnings announcements, intensifying searches for firms with media coverage and earnings growth

Financial Reporting Quality and Wage Differentials: Evidence from Worker-level Data

This study investigates the impact of financial reporting quality on worker wages in the US using diverse methods.

Hey, Employers: Job Hunters Really Want to See Your Diversity Data

People are drawn to companies that show they have more diverse workforces, a new study finds.

Accrual Accounting and Resource Allocation: A General Equilibrium Analysis

This paper evaluates the role of accrual accounting in improving firms’ production decisions and resource allocation across firms.

The Trickle-Down Tragedy of Corporate Fraud

When companies shut down because of executive malfeasance, bottom-tier workers suffer most — especially when it comes to future earnings. Read more in this Insights article.

Informing Entrepreneurs: Public Corporate Disclosure and New Business Formation

In this working paper, we examine the relationship between public firm disclosure and aggregate new business formation.

Earnings News, Expected Earnings, and Aggregate Stock Returns

With new measures based on revisions in analyst forecasts, we find that aggregate earnings news is positively related to contemporaneous stock re