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

ACCTG 324 - 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 222 or 322 and MGTSC 212 or 312. There is a consolidated exam for ACCTG 324. Students may not receive credit for both ACCTG 324 and ACCTG 424.

ACCTG 707 - Introduction to Analytical Accounting Research

An introductory course to familiarize students with analytical accounting research. Topics will vary depending on the instructor's area of expertise. Open to all doctoral students or with the written permission of the instructor. Approval of the Associate Dean, PhD Program is also required for non-PhD students.

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