James Naughton
James Naughton

ACCOUNTING INFORMATION & MANAGEMENT
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
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
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. Forthcoming. Signaling through Corporate Accountability Reporting. Journal of Accounting and Economics.
Naughton, James, Reining Petacchi and Joe Weber. Forthcoming. Public Pension Accounting Rules and Economic Outcomes. Journal of Accounting and Economics. Forthcoming
Working Papers
Lyle, MatthewJames Naughton and Brian Weller. 2015. Algorithmic Trading, Monitoring Costs and the Historic Decline in Spreads.
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