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Accounting Information & Management

Kellogg Accounting Information & Management Department

The Accounting Information & Management Department is a leader in research that advances the understanding of a broad range of economic forces and institutional features that influence how firms make economic decisions and assess performance.

Key areas of research include how market participants use accounting information, the incentives for firms and other parties to disclose information, and the use of accounting information in contracting relationships, audit planning, and performance evaluation. Additionally, the faculty work to train and produce the next generation of leading research scholars.

Our faculty members are at the leading edge of accounting research and practice.

Faculty in Accounting Information & Management serve on the editorial boards of leading accounting research journals, such as Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, and Contemporary Accounting Research. Further, our faculty have served as the editor for The Accounting Review, and have occupied prominent advisory positions for the Financial Accounting Standards Board.

The Accounting Research Center is affiliated with the department. Formally created in 1978, the Accounting Research Center supports the research of the Kellogg School's accounting faculty. In support of this program, the Accounting Research Center conducts seminars, funds the acquisition of data and equipment, and hosts conferences for academics and practitioners. For questions, please contact Andrew Leone or Ronald Dye, the Co-Directors of the Accounting Research Center.

Upcoming Events

August 09 - August 10, 2024
Kellogg Global Hub, White Auditorium

Featured Faculty Members

Sugata Roychowdhury

Professor Roychowdhury’s research focuses on the influence of managers’ incentives on their reporting and disclosure choices.

Aaron Yoon

Professor Yoon's research examines the role of accounting information in the capital market.

Ronald A. Dye

Professor Dye's “Optimal Disclosure When There Are Penalties for Nondisclosure” will appear in RAND Journal of Economics.

Recent Accounting Research

Which Corporate ESG News does the Market React to?
Aaron Yoon, George Serafeim, Financial Analysts Journal, 2022
Political Information Flow and Management Guidance
Dane Christensen, Arthur Morris, Beverly Walther, Laura Wellman, Review of Accounting Studies, 2023
The Effect of Market Transparency on Corporate Disclosure: Evidence from the Observability of Bond Prices and Trading
Georg Rickmann, Accounting Review, 2022
Financial statement complexity and bank lending
Andrew J. Leone, Indraneel Chakraborty, Miguel Minutti-Meza, Matthew A. Phillips, The Accounting Review, 2022

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