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 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
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

Naughton, James and Holger Spamann. 2015. Fixing Public Sector Finances: The Accounting and Reporting Lever. UCLA Law Review. 62(3): 574-620.
Lys, ThomasJames Naughton and Clare Wang. 2015. Signaling through Corporate Accountability Reporting. Journal of Accounting and Economics. 60(1): 56-72.
Naughton, James, Reining Petacchi and Joe Weber. 2015. Public Pension Accounting Rules and Economic Outcomes. Journal of Accounting and Economics. 59(2-3): 221-241.
Working Papers
Lyle, MatthewJames Naughton and Brian Weller. 2015. How Does Algorithmic Trading Improve Market Quality?.
Naughton, James. 2015. Regulatory Oversight and the Allocation of Financial Reporting Discretion.
Jung, Michael, James Naughton, Ahmed Tahoun and Clare Wang. 2015. Corporate Use of Social Media.
Naughton, James. 2015. Pension Obligations and Corporate Bankruptcy.
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 core course is equivalent to ACCT-440 (MMM Accounting for Decision Making). 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. Course sections that end in "H" will be taught in a format that combines the convenience and flexibility of online learning with the social and instructional benefits of face-to-face classroom experiences.