Assistant Professor • Accounting
Katherine Gunny’s research focuses on real earnings management and accounting regulations. Her research on real earnings management provides persuasive evidence that some firms appear to engage in real activities to influence the output of the accounting system (i.e. reported earnings). In contrast, earlier research was mainly concerned with earnings management through accounting decisions including accounting estimates and method choices. Her work also extends the real earnings management literature to the hospital nonprofit setting and considers the effect of managerial performance incentives.
In terms of accounting regulations, Professor Gunny is currently exploring issues related to the Public Company Accounting Oversight Board (PCAOB) which is responsible for the regulation, registration, and inspection of external auditors and created by the Sarbanes-Oxley Act of 2002. Her work focuses on the effectiveness and informativeness of the PCAOB inspections process.
Katherine is on the editorial board of the Journal of Accounting, Auditing, & Finance.
Profitability and cost shifting in government procurement contracts
Jan. 30th 10:00-11:30am