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James Naughton
James Naughton

ACCOUNTING INFORMATION & MANAGEMENT
Donald P. Jacobs Scholar
Assistant Professor of Accounting Information & Management

Print Overview
Jim Naughton is the Donald P. Jacobs Scholar and Senior Lecturer in the Accounting Information and Management department. His primary research interests are in the accounting and disclosure of employee benefits, and in particular pension benefits. Jim’s current research investigates how accounting requirements influence the management of corporate pension plans and how external capital providers interpret the risk associated with these plans. Prior to joining the Kellogg School faculty, he worked for eight years as an actuary for Hewitt Associates, an employee benefits consulting firm.

Jim teaches core financial accounting. He received his DBA in Accounting and Management from Harvard Business School; his JD from Harvard Law School; and his BS degree from Worcester Polytechnic Institute.

Areas of Expertise
Corporate Governance
Financial Accounting
Management Compensation
Pension Funds
Print Vita
Education
D.B.A., 2011, Accounting and Management, Harvard Business School
J.D, 2010, Harvard Law School, Cum Laude
B.S.M., 1996, Economics & Technology, Management, Worcester Polytechnic Institute

Academic Positions
Donald P. Jacobs Scholar/Assistant Professor, Accounting Information and Management, Kellogg School of Management, Northwestern University, 2011-present
Teaching Assistant, Finance, Harvard Business School, Harvard, 2006-2010
Teaching Fellow, Finance, Harvard Business School, Harvard, 2006-2009
Teaching Fellow, Finance, Harvard Business School, Harvard, 2006-2007

 
Print Research
Research Interests
Pensions, Disclosure, Earnings Management, Financial Regulation

Working Papers
Naughton , James. Impact of Footnote Transparency on Managerial Discretion: Evidence from FAS 132 Pension Disclosure.
Naughton , James and Craig Chapman. The Impact of Accounting Rules on the Systematic Risk of Pension Plans.
Naughton , James. The Impact of Pension Obligations on Corporate Bankruptcy.
Chapman, Craig and James Naughton . The Impact of Accounting Rules on the Systematic Risk of Pension Plans.

 
Print Teaching
Teaching Interests
Financial Accounting, Financial Statement Analysis, Corporate Governance, Financial Regulation, Legal Issues in Corporate Finance and Accounting
Full-Time / Part-Time MBA
Accounting For Decision Making (ACCT-430-0)

This course counts toward the following majors: Accounting.

This course acquaints students with the process used to construct and understand the financial reports of organizations. The objective is to understand the decisions that must be made in the financial reporting process and to develop the ability to evaluate and use accounting data. Emphasis is placed on understanding the breadth of accounting measurement practices and on being able to make the adjustments necessary for careful analysis. The course highlights the linkages between accounting information and management planning, and decision making and control.