Ph.D. in Accountancy: Research and Productivity

It benefits students to work collaboratively with faculty members, and the doctoral program will continue to encourage students and faculty to work together on future projects.

Publications by Doctoral Students and Graduates


Cathy Cole

  • Cathy Cole. 2004. “The Usefulness of MD&A Disclosures in the Retail Industry,” (with Andrea Roberts), Journal of Accounting, Auditing and Finance 19, 361-88.
  • Cathy Cole. 2005. “Management Discussion and Analysis: A Review and Implications for Future Research,” (with Jones**), 2005, Journal of Accounting Literature 24, 135-74.

Patricia Derrick Daniel

  • Patricia Derrick Daniel. 2002. “Compensation to Managers of Charitable Organizations: An Empirical Study of the Role of Accounting Performance,” The Accounting Review, (with W. Baber and Roberts).

Karen Kitching

  • Karen Kitching. 2009. “Are special items informative about future profit margins]” (with Fairfield and Tang). Review of Accounting Studies.
  • Karen Kitching. 2009. “Audit value and charitable organizations.” Journal of Accounting and Public Policy.

Andrea Roberts

  • Andrea Roberts. 2013. “The Spend-Save Decision: An Analysis of How Charities Use Revenues,” Accounting Horizons (with C. Jones, Kitching,and Smith).
  • Andrea Roberts. 2008. “Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?” The Accounting Review (with Keating and Parsons).
  • Andrea Roberts. 2006. “Management of Financial Information in Charitable Organizations: The Case of Joint Cost Allocations,” The Accounting Review (with Jones).
  • Andrea Roberts. 2002. “Compensation to Managers of Charitable Organizations: An Empirical Study of the Role of Accounting Performance,” The Accounting Review (with W. Baber and Daniel).
  • Andrea Roberts. 2001. “Charitable Organizations’ Strategies and Program Spending Ratios,” Accounting Horizons (with Baber and Visvanathan).

Zinan Zhu

  • Zinan Zhu. 2012. “Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements” (with Baber and Liang), Accounting Horizons.

Yuping Zhao

  • Yuping Zhao. 2010. “Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis.” (with Kang) The Accounting Review.
  • Yuping Zhao. 2013. “Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements” (with Lobo). The Accounting Review.

Jean Zhang

  • Jean Zhang. 2013. “Accounting Restatements, Governance, and Municipal Debt Financing (with Baber, Gore and Rich). Journal of Accounting and Economics, forthcoming.

Research Workshops and Conferences

Accountancy faculty maintains active and lively research workshops. Each year, the regular workshop series arranges for 10 to 20 speakers, from both inside and outside the school. As a reflection of its intellectual leadership and research focus, the department has initiated and hosted two new conferences and hosted a third over the last five years: The Washington Area Accounting Conference, Second Junior Accounting Theory Conference, Cherry Blossom Conference.