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.

He studies information asymmetries in commercial lending markets. This work often focuses on entrepreneurs and privately held firms, and examines bank monitoring, bank specialization, auditing, competition, and information sharing technology. He also conducts research on financial misconduct and its role in audit markets, as well as the effects of ethics training on misconduct.

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.


Sutherland wins Best Archival Paper Award


"Institutional Investor Attention and Firm Disclosure."

Abramova, Inna, John E. Core, and Andrew Sutherland. The Accounting Review. Forthcoming. SSRN.

"Learning about Competitors: Evidence from SME Lending."

Darmouni, Olivier and Andrew Sutherland. Review of Financial Studies. Forthcoming. Download Paper.

"Regulatory Spillovers in Common Audit Markets."

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

"How Voluntary Information Sharing Systems Form: Evidence from a U.S. Commercial Credit Bureau."

Liberti, Jose Maria, Jason Sturgess, and Andrew Sutherland, MIT Sloan Working Paper 6110-20. Cambridge, MA: MIT Sloan School of Management, April 2020.

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Recent Insights


Can ethics be taught? Research shows ethics training affects behavior

Can ethics be taught? Evidence points towards yes, according to new research that offers the first large sample study on how rules and ethics training affects behavior and employment decisions.

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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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