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 in the summer of 2020, where he is Director of Graduate Studies for Accounting Information and Management (AIM). 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. Prior to Kellogg he was at Boston College, where he was the director of the PhD program and the Managerial Accounting Core Co-ordinator. Prior to joining Boston College, he spent seven years at the Sloan School of Management at MIT, where he was the Financial Accounting Core Co-ordinator, and held the Theodore T. Miller (1922) Career Development Chair for research. He was on the Dean’s “Teaching Star” list at Boston College, and a multiple recipient of the Excellence in Teaching Award at MIT Sloan.