James Naughton
James Naughton

Assistant Professor of Accounting Information & Management

Print Overview

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 footnote transparency affects earnings management, why firms choose to invest in socially responsible activities, how governmental accounting for pensions has affected state-level policy choices, how financial risk measurement is impacted by accounting standards, and how a firm’s use of voluntary disclosure is influenced by expected litigation costs.

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

Academic Positions
Donald P. Jacobs Scholar / Assistant Professor, Accounting Information and Management, Kellogg School of Management, Northwestern University, 2011-2012
Teaching Fellow, Finance, Harvard Business School, Harvard, 2006-2009

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

Working Papers
Naughton, James. 2014. Mandatory Disclosure and Managerial Discretion: Evidence from FAS132R.
Naughton, JamesThomas Lys and Clare Wang. 2014. Signaling through Corporate Accountability Reporting.
Naughton, James, Reining Petacchi and Joe Weber. 2014. Economic Consequences of Public Pension Accounting Rules.
Naughton, James. 2014. Pension Obligations and Corporate Bankruptcy.
Naughton, James and Craig Chapman. 2014. Accounting Rules and Risk Measurement.

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.