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One accounting standard to rule them all might be a less desirable state of affairs than the ‘managed divergence’ that currently exists between U.S.-GAAP and IFRS.

Artificial intelligence can perform peer firm selection—a key task for investors—at least as accurately as well-established alternative algorithms and human experts, according to research by Costello profs Long Chen and Yi Cao.

A �鶹��Ƶ professor unpacks the complex, nuanced impact of the “revolving door” between industry and regulators in the accounting world.

Research by �鶹��Ƶ Accounting Professor Bret Johnson, a former SEC staff accountant and academic fellow, shows how seemingly mundane intra-agency policies can have unintended effects that benefit Wall Street over Main Street.

Bret Johnson, assistant professor of accounting at �鶹��Ƶ, recently co-authored a paper in Management Science finding that SEC comment letters are leaking out among investors close to the company concerned, who then use it to their advantage. Technically, such information-sharing violates Regulation Fair Disclosure (FD), which prohibits companies from sharing secrets with network partners such as institutional investors and analysts.