Associate Professor of Accounting
William A. and Helen I. Fowler Endowment
PhD, University of Washington, 1998
BA, University of Hawaii, 1989Specialties
Financial reporting and disclosure; the role of financial intermediaries (e.g., financial analysts and institutional investors) on disclosure decisions; earnings management and forecast guidance.Positions Held
At the University of Washington since 2000
Assistant Professor at Harvard University (1998-2000)
Teaching Assistant at the University of Washington (1993-1998)
Deloitte & Touche, senior auditor (1989-1993)Current Research
The interaction/communication between managers and financial analysts and its effects on the information provided to the capital markets.Honors and Awards
William A. and Helen I. Fowler Endowment for Special Achievement in Accounting (2012)
Undergraduate Professor of the Quarter for Accounting, Autumn Quarter (2008, 2010)
American Accounting Association Financial Accounting and Reporting Section Best Paper Award (2003)
Dean's Junior Faculty Research Award (2003)
American Accounting Association Competitive Manuscript Award (2000)
American Accounting Association Doctoral Consortium Fellow (1996)
Deloitte & Touche Foundation Doctoral Fellowship (1995)
University of Washington Dean Achievement Award (1994)
Elijah Watt Sells Certificate of Distinction (1989)Selected Publications
“Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices,” with W. Ge and L. Zhang, Contemporary Accounting Research, 28 (4): 1141-1179.
“What Makes Conference Calls Useful? The Information Content of Managers’ Presentations and Analysts’ Discussion Sessions,” with M. Pronk and E. Roelofsen, The Accounting Review
86 (4): 1383-1414.
"Favorable vs. Unfavorable Recommendations: The Impact on Analyst Access to Management-Provided Information," with S. Chen, Journal of Accounting Research
, Vol. 44, September 2006.
"Emphasis on Proforma versus GAAP Earnings in Quarterly Press Releases: Determinants, SEC Interaction and Market Reactions," with R. Borren and A Davis, The Accounting Review
,Vol. 80, October 2005.
"Managerial and Investor Responses to Disclosure Regulation: The Case of Reg FD and Conference Calls," with B. Bushee and G. Miller, The Accounting Review
,Vol. 79, July 2004.
"Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure," with B. Bushee and G. Miller, Journal of Accounting and Economics
, Vol. 34, January 2003.
"Management’s Incentives to Avoid Negative Earnings Surprises," The Accounting Review
, Vol. 77, No. 3, July 2002.
"Do Conference Calls Affect Analysts’ Forecasts," with R. Bowen and A. Davis, The Accounting Review
, Vol. 77, No. 2, April 2002.
"Evaluations of Outcome Sequences," with M. Peecher and J. Rich, Organizational Behavior and Human Decision Processes
, Vol. 83, Nov. 2000.