Select Publications and Working Papers
"Does U.S. Immigration Policy Facilitate Financial Misconduct?"
Dai, Ruiting, Xuanjun Dong, Nemit Shroff, and Qin Tan. Journal of Accounting Research. Forthcoming.
"The First Half-Century of Empirical Capital Markets Research in Accounting in Pictures."
Kothari, S.P., Bryce Schoenberger, Charles E. Wasley, and Jason J. Xiao. The Review of Accounting Studies. Forthcoming. SSRN Preprint.
"The Use and Design of Emissions Targets and Internal Carbon Pricing: Evidence from a Global Sample."
Topic: Accounting
Moran, Joseph, Carolyn Deller, and Shawn Kim, Working Paper. October 2025.
Keywords: ESG, Environmental performance, Carbon emissions, Climate change, Targets, Target setting, Internal carbon pricing
"Business Software Adoption Through the Lens of Directed Technological Change."
Topic: Accounting
Kim, David S., Andrew Sutherland, and Felix Vetter, MIT Sloan Working Paper 7329-25. Cambridge, MA: MIT Sloan School of Management, September 2025.
Keywords: Entrepreneurship, Technology Adoption, Innovation, Technological Change, Accounting, Management Practices, Private Firms, Business Software, Software, Labor
"Sanctions Paradox: Do U.S. Export Restrictions Hurt Domestic Innovation?"
Topic: Innovation
Gao, Hao, Nemit Shroff, and Pengdong Zhang, MIT Sloan Working Paper 7328-25. Cambridge, MA: MIT Sloan School of Management, July 2025.
"Motivating from the Heights: A Field Experiment on Top Managers Visiting the Front Line."
Casas-Arce, Pablo, Asís Martínez-Jerez, and Joseph Moran. Review of Accounting Studies Vol. 30, No. 2 (2025): 1099-1135.
"Human + AI in Accounting: Early Evidence from the Field."
Topic: Accounting
Choi, Jung Ho and Chloe Xie, MIT Sloan Working Paper 7280-25. Cambridge, MA: MIT Sloan School of Management, May 2025.
Keywords: AI, Generative AI, Accounting, Bookkeeping, Accountant, Labor, Technology Adoption, Large Language Model, Human + AI
"Strategic Disclosure and Investor Loss Aversion."
Xie, Chloe, Zegiong Huang, and Joseph Piotroski, MIT Sloan Working Paper 6119-20. Cambridge, MA: MIT Sloan School of Management, May 2025.
"Bout of Sales: Impact of Alignment between Leadership Style and Incentive Systems."
Moran, Joseph, Pablo Casas-Arce, and Asís Martínez-Jerez, Working Paper. 2025.
"Moderators of Control System Cascade Effects."
Moran, Joseph, Pablo Casas-Arce, Christopher Ittner, and Asís Martínez-Jerez, Working Paper. 2025.
"The Market for and Licensing of Public Accountants: A Review of the AICPA's Pipeline Report."
Topic: Accounting
Ball, Ray and Andrew Sutherland, MIT Sloan Working Paper 7196-24. Cambridge, MA: MIT Sloan School of Management, December 2024.
Keywords: Accounting, Auditing, Occupational Licensing, Labor Markets, Regulation, CPAs
"Shareholder Ratification of Financial Statements: Earnings Quality, Shareholders’ Dissent, and its Consequences."
Topic: Accounting
Desai, Naman, S.P. Kothari, Birendra K. Mishra, and Siddharth Purohit, MIT Sloan Working Paper 7242-24. Cambridge, MA: MIT Sloan School of Management, December 2024.
Keywords: Corporate Governance, Shareholder Ratification, Financial Statements, Shareholder Voting, Shareholder Dissent, Institutional Investors, Earnings Quality, Discretionary Accruals
"Disclosure, Materiality Thresholds, and the Cost of Capital: Evidence from FOMC Announcements."
Dambra, Michael, Mihail Velikov, and Joseph Weber. Management Science Vol. 70, No. 12 (2024): 8322-8343.
"Earnings Announcement and Informed Trade."
Xie, Chloe, MIT Sloan Working Paper 6499-21. Cambridge, MA: MIT Sloan School of Management, December 2024.
"Financial Statements not Required."
Minnis, Michael, Andrew Sutherland, and Felix W. Vetter. Journal of Accounting and Economics Vol. 78, No. 2-3 (2024): 101732. SSRN Preprint.
"Litigation Risk and Strategic M&A Valuations."
Imperatore, Claudia, Gabriel Pundrich, Rodrigo Verdi, and Benjamin Yost. Journal of Accounting and Economics Vol. 78, No. 1 (2024): 101671. SSRN Preprint.
"The Innovation Consequences of Judicial Efficiency."
Shi, Tianshuo, Jinhwan Kim, and Rodrigo Verdi, MIT Sloan Working Paper 6832-22. Cambridge, MA: MIT Sloan School of Management, June 2024.
Keywords: Judicial Efficiency, Patent Litigation, Innovation
The Economics of Accounting.
Frankel, Richard M., S.P. Kothari, and Luo Zuo. Oxford, UK: Oxford University Press, 2024. SSRN Preprint.
"Occupational Licensing and Minority Participation in Professional Labor Markets."
Sutherland, Andrew, Matthias Uckert, and Felix W. Vetter. Journal of Accounting Research (lead article) Vol. 62, No. 2 (2024): 453-503. SSRN.
"The Effect of Supervisors on Employee Misconduct."
Kowaleski, Zachary T., Andrew Sutherland, and Felix W. Vetter. The Accounting Review Vol. 99, No. 3 (2024): 287-313.