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.

"Can Ethics be Taught? Evidence from Securities Exams and Investment Adviser Misconduct."

Kowaleski, Zachary T., Andrew Sutherland, and Felix W. Vetter. Journal of Financial Economics Vol. 138, No. 1 (2020): 159-175. Download Paper.

"Regulatory Spillovers in Common Audit Markets."

Duguay, Raphael, Michael Minnis, and Andrew Sutherland. Management Science Vol. 66, No. 8 (2020): 3389-3411. Download Paper.

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