James Naughton
James Naughton

ACCOUNTING INFORMATION & MANAGEMENT
Assistant Professor of Accounting Information & Management

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Jim Naughton is an Assistant Professor in the Accounting Information and Management department. His research focuses on the properties and economic impact of accounting information. Jim and his co-authors have examined how governmental accounting affects state-level policy choices, how changes in the regulatory environment affect firms' disclosure choices, why firms choose to invest in socially responsible activities, and how market risk is impacted by firm fundamentals and accounting standards.

Jim currently teaches Accounting for Decision Making, the core financial accounting class.

Jim received his doctorate in Business Administration from Harvard Business School; his JD from Harvard Law School; and his BS from Worcester Polytechnic Institute. Prior to graduate school, Jim was an actuary at Hewitt Associates, an employee benefits consulting firm, where he worked on the design and administration of employee benefit plans and executive compensation agreements.



Areas of Expertise
Corporate Governance
Financial Accounting
Pension Funds

Print Vita
Education
Doctor of Business Administration (DBA), 2011, Harvard Business School, 2011, Harvard Business School
J.D, 2010, Harvard Law School, 2010, Harvard Law School
BS, Mathematics, 1996, Economics & Technology, Management, Worcester Polytechnic Institute, 1996, Worcester Polytechnic Institute

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

Print Research
Research Interests
Pensions, Disclosure, Government Accounting, Executive Compensation, Financial Regulation

Articles
Lys, ThomasJames Naughton and Clare Wang. Forthcoming. Signaling through Corporate Accountability Reporting. Journal of Accounting and Economics.
Working Papers
Lyle, MatthewJames Naughton and Brian Weller. 2015. Algorithmic Trading, Monitoring Costs and the Historic Decline in Spreads.
Naughton, James, Tjomme O Rusticus, Clare Wang and Ira Yeung. 2015. Private Litigation Risk and the Information Environment: Evidence from Cross-listed Firms.

 
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.