Naomi Rothenberg, PhD

Research

Research Interests: accounting theory, incentives, asymmetric information, auditing, disclosure, performance evaluation, information sharing, and information quality.

Publications - Refereed Articles

• Audit Quality and Investment Efficiency with Endogenous Analyst Information, with Nisan Langberg, The Accounting Review, 98(4): 247–272.
• Auditor Reputation Losses, Legal Liability, and Standards, The Accounting Review, May 2020, 95(3): 371–391.
• Forecast Accuracy and Consistent Preferences for the Timing of Information Arrival, with Christian Hofmann, Contemporary Accounting Research, Winter 2019, 36(4): 2207-2237.
• Private Information, Performance Measurement Bias, and Leading by Example, Journal of Management Accounting Research, Spring 2017, 29(1): 79 - 96.
• Communication and Information Sharing in Teams, The Accounting Review, March 2015, 90(2): 761-784.
• Interim Performance Measures and Private Information, with Christian Hofmann, The Accounting Review, September 2013, 88(5): 1683-1714.
• The Effect of Imprecise Information on Incentives and Team Production, Contemporary Accounting Research, Spring 2012, 29(1): 176–190.
• Teams, Leaders, and Performance Measures, Contemporary Accounting Research, Winter 2011 28(4): 1123–1140.
• The Interaction Among Disclosures, Competition, and an Internal Control Problem Management Accounting Research, December 2009, 20(4): 225-238.

Working Papers and Works in Progress

• Measurement Error, Manipulation, and the Value of Short-Term Performance in Job Retention
• Auditor Attestation and Managerial Information Sharing
• Voluntary Disclosure and Audit Quality, with Nisan Langberg
• The Effect of Conservatism and Investor Disagreement on Voluntary Disclosure

Teaching

Teaching Interests Financial accounting, managerial accounting

Courses

Accounting 322, Introduction to Accounting for Management Decision Making, undergraduate

Accounting 424, Intermediate Management Accounting, undergraduate

Accounting 416, Accounting Theory, undergraduate

Accounting 523, Accounting Information for Internal Decision Making , MBA