Sugata Roychowdhury
Professor of Accounting

Professor Sugata Roychowdhury’s research focuses on the influence of managers’ incentives on
their reporting and disclosure choices, as well as operational and investment decisions. His most
recent research focuses on the interaction between voluntary and mandatory disclosures, the
implications of capital market developments, regulatory guidelines and corporate courts for
managers’ reporting choices, and the real consequences of these choices. His work has been
published in leading academic journals, including Journal of Accounting & Economics (JAE),
Journal of Accounting Research (JAR), The Accounting Review (TAR) and the Review of
Accounting Studies (RAS).

Professor Roychowdhury is on the editorial review board of the JAE, and an Associate Editor at JAR. He joined Kellogg's Accounting Information and Management (AIM) group in the summer of 2020. Over his career, he has taught "Doctoral Seminar in Empirical Financial Accounting" to Ph.D. students, “Financial Accounting” to MBA students, "Management Accounting" to undergraduate students and Executive MBAs, and “Cost Accounting” to Masters-of-Science students. At Kellogg, Professor Roychowdhury is Director of Graduate Studies in AIM and the MBA Financial Accounting Core Coordinator. He has taught "Accounting for Planning and Control" to Executive MBA students, "Financial Accounting" to MBA students and "Managerial Accounting" in the Evening and Weekend program. 

• PhD, 2004, Business Administration (Accounting), University of Rochester
• MS, 2001, Accounting & Finance, Univeristy of Rochester
• MBA, 1996, Finance, International Management Institute, New Delhi, India
• Bachelor of Technology, Instrumentation & Control, 1994, Technology, Instrumentation & Control, Dr. B. R. Ambedkar National Institute of Technology, India

• Professor, Accounting, Boston College, 8/31/2020
• Associate Professor, Accounting, Boston College, 8/31/2016
• Associate Professor, Accounting, Sloan School of Management, Massachusetts Institute of Technology, 8/31/2010
• Assistant Professor, Accounting, Sloan School of Management, Massachusetts Institute of Technology, 8/31/2008
• Professor, Accounting Information & Management, Kellogg School of Management, Northwestern University

• Credit Rating Analyst, Credit Aanalysis and Research Limited, 1996-1998

• Best Paper Award, Annual Review of Accounting Studies conference
• Distinguished Contribution to Accounting Literature, American Accounting Association

• Associate Editor, Journal of Accounting Research, 2019
• Associate Editor, Journal of Accounting and Economics, 2008
• Referee, The Accounting Review, 2003
• Referee, Journal of Accounting Research, 2003
• Referee, Review of Accounting Studies, 2003
• Referee, Journal of Financial Economics, 2003
• Referee, Management Science, 2003

Research (ACCT-590-0)
Independent investigation of selected problems pertaining to thesis or dissertation. May be repeated for credit.

Empirical Research in Accounting I (ACCT-540-1)
Students will become acquainted with research questions, methodologies, and findings of empirical research on the implications of accounting information for capital markets through journal readings, replications of existing research, and a final exam. The goal is for students to develop skills in issue identification and research design that can be used to do research and to evaluate research of others.

Accounting for Management Planning and Control (ACCTX-431-0)
Accounting for Management Planning and Control details the use of financial information in management. Topics include profitability and performance measurement and activity-based management and decision support.

Managerial Accounting (ACCT-431-0)
This course covers firms' internal accounting systems and the information used within organizations for decision-making. It is essential for those students who plan to obtain a management role, work in consulting, or start their own company. The course is organized around the extensive uses of these internal accounting data. The course first covers the fundamentals of assessing the cost of producing a product, providing a service, or servicing a customer. It then moves to addressing issues, such as overhead allocation and shared costs, that can have significant effects on the calculation of product- and divisional-level profitability and managerial decision-making. In the second half of the course, forecasting and monitoring of results are covered, including a discussion of performance evaluation and transfer pricing issues surrounding the location of people and operations. The course is a combination of lecture and case-based discussions, with group cases and an individual in-class midterm and final exam.

Financial Accounting (ACCT-430-0)
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. Online sessions are conducted synchronously with classmates and faculty.