Reining Petacchi

Assistant Professor of Accounting

Biography | Selected Publications

“Capital Market Consequences of Audit Partner Quality.” Petacchi, Reining, Daniel Aobdia and Chan-Jane Lin. The Accounting Review Vol. 90, No. 6 (2015): 2143-2176.  (2015)

"Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters." Johnston, Rick and Reining Petacchi, Working Paper. October 2015. 

“Information Asymmetry and Capital Structure: Evidence from Regulation FD.” Petacchi, Reining. Journal of Accounting and Economics Vol. 59, No. 2-3 (2015): 143-162.  (2015)

“Public Pension Accounting Rules and Economic Outcomes.” Naughton, James, Reining Petacchi and Joseph Weber. Journal of Accounting and Economics Vol. 59, No. 2 (2015): 221-241. (2015)

"Lobbying Behavior of Governmental Entities: Evidence from Public Pension Accounting Rules." Allen, Abigail M. and Reining Petacchi, Working Paper. January 2015. 

"Consequences of State Balanced Budget Restrictions: Fiscal Constraints or Accounting Manipulations?" Costello, Anna M., Reining Petacchi and Joseph Weber, Working Paper. August 2014. 

"Hedge Commitments and Agency Costs of Debt: Evidence from Interest Rate Protection Covenants and Accounting Conservatism," Beatty, Anne, Reining Petacchi and Haiwen Zhang. Review of Accounting Studies, Vol. 17, No. 3 (2012): 700-738.  (2012)

The Influence of Elections on the Accounting Choices of Governmental Entities.” Kido, Nolan, Reining Petacchi and Joseph Weber. Journal of Accounting Research Vol. 50, No. 2 (2012): 443-476. (2012)


Contact Information
Office: E62-669
Tel: (617) 253-7084
Fax: (617) 253-0603
Support Staff
Name: Cassie Reddick
Tel: (617) 715-4178
Name: Jackie Donnelly
Tel: (617) 324-1198

General Expertise
Accounting; Accounting standards; Auditing; Capital markets; Corporate disclosure practices; Disclosure; Financial regulation; Financial reporting; Pensions; Taiwan; United States