Delphine Samuels


Delphine Samuels


Delphine Samuels is the Class of 1947 Career Development Professor and an Assistant Professor of Accounting at the MIT Sloan School of Management.

Samuels’ research focuses on the economic determinants and consequences of financial transparency. Her recent work examines how managers substitute between mandatory and voluntary disclosure to shape the quality of their information environment, how the firm's information environment influences managers' misreporting decisions, and reporting transparency in the public sector. Her research appears in the Journal of Accounting and Economics.

Born in Switzerland, Samuels holds a BS in management from the University of Lausanne. She came to the US to earn her MAcc from USC, and worked as a senior auditor for Ernst & Young in Los Angeles. She received her PhD in accounting from the Wharton School.




"Government Procurement and Changes in Firm Transparency."

Samuels, Delphine. The Accounting Review. Forthcoming. Download Paper.

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