Naomi Rothenberg, PhD

Associate Professor, Department of Accounting and Business Analytics

Contact

Associate Professor, Department of Accounting and Business Analytics
Email
naomi.rothenberg@ualberta.ca
Phone
(780) 492-5415
Address
3-40G Business Building
11203 Saskatchewan Drive NW
Edmonton AB
T6G 2R6

Overview

Research

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

Publications - Refereed Articles

  • 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

  • Audit Quality and Investment Efficiency with Informed Trading, with Nisan Langberg
  • Measurement Error, Manipulation, and the Value of Short-Term Performance
  • Auditor Attestation and Managerial Information Sharing

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

Courses

ACCTG 424 - Intermediate Management Accounting

Emphasizes mastery of techniques for implementation and evaluation of cost systems for management and decision making. Cost issues include: accumulating and analyzing costs using actual, standard and activity-based approaches, overhead allocation and cost estimation. Management topics include: pricing, production and investment decisions, revenue analysis, performance evaluation, management incentive systems and strategy analysis. Linear programming and multiple regression may be used. Prerequisites: ACCTG 322 and MGTSC 312. There is a consolidated exam for ACCTG 424.

Fall Term 2020
ACCTG 523 - Accounting Information and Internal Decision Making

Accounting concepts used by managers in planning and decision-making. The course introduces concepts of cost and profit behavior, contribution margin, and activity-based costing, as well as relevant costs and revenues for production, marketing and capital budgeting decisions. The course also introduces students to the management planning and control system and its components - budgets, variance analysis, performance evaluation in centralized and decentralized organizations, and management compensation plans. The importance of designing a system to fit the organizations' strategy is emphasized. Prerequisite: ACCTG 501.

Fall Term 2020
ACCTG 624 - Seminar in Management Accounting

Seminar consisting of topics concerned at an advanced level with generating and using accounting and related data in the planning and control functions of organizations. Prerequisite: ACCTG 523.

Fall Term 2020

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