Christina Mashruwala, PhD

Associate Professor, Alberta School of Business - Department of Accounting and Business Analytics


Associate Professor, Alberta School of Business - Department of Accounting and Business Analytics
(780) 492-3825
3-21F Business Building
11203 Saskatchewan Drive NW
Edmonton AB
T6G 2R6



Research Interests

Financial reporting, market efficiency, anomalies, and pension accounting


Teaching Interests

  • Financial accounting
  • Managerial accounting


Accounting 414 (Intermediate Financial Accounting)

Accounting 424 (Intermediate Managerial Accounting)

Accounting 523 (Managerial Accounting, MBA)


ACCTG 414 - Intermediate Financial Accounting I

First of two courses covering principles, methods and applications of current and proposed Generally Accepted Accounting Principles (GAAP). Emphasizes accounting for operating and investment assets, and related income measurement and disclosure. Prerequisites: ACCTG 311 and 322. Not open to students with credit in ACCTG 412. There is a consolidated exam for ACCTG 414.

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Scholarly Activities

Research - Publications

"Does Accounting Conservatism Reduce Overpricing Caused by Short Sales Constraints?" with Shamin Mashruwala. Contemporary Accounting Research, 2018, 35(4), 2160-2190.

"The Value and Credit Relevance of Multiemployer Pension Plan Obligations" with Ting Chen, Xiumin Martin and Shamin Mashruwala, The Accounting Review, 2015, 90(5), 1907-1938.

"Is There a 'Torpedo Effect' in Earnings Announcement Returns? The Roles of Short-Sales Constraints and Investor Disagreement" with Shamin Mashruwala, Journal of Accounting, Auditing, and Finance, 2014, Vol 29(4), 519-546

"The Pricing of Accruals Quality: January versus the Rest of the Year" with Shamin Mashruwala. The Accounting Review, 2011, 86(4), 1349-1381

"Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs" with Shivaram Rajopal and Terry Shelvin, Journal of Accounting and Economics, 2006, 42 (1-2), 3-33