Associate Professor of Accounting
Fisher College of Business, The Ohio State University
My research examines how information quality affects economic decision making in capital markets and financial institutions. Using archival methods, I study the role of financial reporting, assurance, and regulatory oversight in shaping firm behavior and the decisions of investors and lenders.
Using firms’ disclosure of non-GAAP measures in 10-K filings, we show that auditor involvement in non-GAAP reporting enhances the credibility of non-GAAP disclosures, leading investors to respond more favorably.
Journal of Accounting Research, forthcoming. Do investors value auditor involvement in non-GAAP reporting?, with Phillip Lamoreaux and Lauren Matkaluk.
Using banks’ disclosures of audit and regulatory consulting fees, we show that banks whose auditors provide regulatory consulting exhibit higher-quality financial reporting, consistent with regulatory expertise spilling over to financial statement audits.
Review of Accounting Studies, 2025. Regulatory consulting and banks’ financial reporting quality: Evidence from the Dodd-Frank Act, with Hailey Ballew.
Using data from the private debt market, I show that lenders price cybersecurity risk into loan contracts, suggesting that cybersecurity risk is an important source of credit risk.
The Accounting Review, 2026. Cybersecurity risk and bank loan contracting.