Andrew Gordon Sutherland


Andrew Gordon Sutherland


Andrew Sutherland is the Ford International Career Development Professor of Accounting and an Associate Professor of Accounting at the MIT Sloan School of Management.

His current research studies the role of financial and credit report information in commercial lending markets. This work often focuses on entrepreneurs and privately held firms, and examines bank monitoring, bank specialization, hard and soft information, financial regulation, and relationship lending.

Sutherland previously worked as a consultant advising companies throughout the U.S. and Latin America on valuation, investment policy, performance measurement, and executive compensation.

He holds a Bachelor of Commerce degree from York University, an MBA from Carnegie Mellon University, and a PhD from the University of Chicago. He teaches in the MBA and Master of Finance programs at MIT Sloan.



"Regulatory Spillovers in Common Audit Markets."

Duguay, Raphael, Michael Minnis, and Andrew Sutherland. Management Science. Forthcoming. Download Paper.

"Auditors are Known by the Companies They Keep."

Cook, Jonathan, Karla M. Johnstone-Zehms, Zachary T. Kowaleski, Michael Minnis, and Andrew Sutherland, MIT Sloan Working Paper 5585-19. Cambridge, MA: MIT Sloan School of Management, August 2019. SSRN.

"Institutional Investor Attention and Firm Disclosure."

Abramova, Inna, John Core, and Andrew Sutherland, MIT Sloan Working Paper 5460-18. Cambridge, MA: MIT Sloan School of Management, August 2019. SSRN.

"Learning about Competitors: Evidence from SME Lending."

Darmouni, Olivier, and Andrew Sutherland, Working Paper. 2019. SSRN.

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Recent Insights


MIT Sloan study shows negative effects of Sarbanes Oxley on nonpublic entities

Aa recent study by MIT Sloan Prof. Andrew Sutherland found the passage of Sarbanes-Oxley (SOX) in 2002 had significant effects on private companies and nonprofits.

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MIT Sloan Professor: Previously unreleased banking industry data reveals loose lending to construction firms parallels banks’ lax loans to homebuyers

Major reforms instituted since the financial crisis still fail to address lax lending

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