Glenn Huels

Professor Glen Huels
Clinical Associate Professor
4-110E Carol Simon Hall
585.273.1737
Area(s) of Expertise
Accounting
Biography

I have served as the vice president-tax for Bausch + Lomb and as the head of the corporate tax department at Goulds Pumps Inc. In both roles, I had overall responsibility for the leadership, management, administration, and direction of the corporate tax function. This included responsibility for global tax planning strategies, and working closely and collaboratively with operations and the corporate legal and treasury functions to determine and implement optimum legal, debt, and equity structures, and to maximize after-tax cash flows to the parent corporations through dividend planning and other repatriation strategies.

I have also served as Bausch + Lomb’s director of external tax reporting, responsible for the company’s income tax accounting and financial reporting requirements, and as a director in Bausch + Lomb’s corporate treasury department, continuing to work closely with operations and other corporate functions regarding global cash flow strategies, debt compliance, accounting for derivatives and other external reporting requirements, and the minimization of FX exposures and risks.

I am a Certified Public Accountant licensed in New York State, and was a manager at the public accounting firm of Deloitte prior to my corporate experience.

Courses
Corporate, Gift & Estate Tax
Financial Reporting II
Taxes & Business Strategy
Corporate Financial Accounting
Financial Reporting I
Teaching Interests

Before joining Simon Business School, first as an adjunct instructor, and then as a full-time associate professor, my teaching experience has included instructing tax-related courses for Deloitte junior staff at firm-wide national training sessions, lecturing in SUNY Buffalo’s Graduate Tax Certificate Program, and teaching accounting and tax courses at Finger Lakes Community College and the former St. John Fisher College Masters in Taxation program.

Jerold Zimmerman

Jerold Zimmerman
Bittner Emeritus Professor
Area(s) of Expertise
Accounting
Biography

Zimmerman is a founding editor of the Journal of Accounting and Economics. He was also a distinguished faculty member of the American Accounting Association’s Doctoral Consortium, and a visiting professor at Chinese University of Hong Kong, Hong Kong University of Science and Technology,Hong Kong University, and Hong Kong Polytechnic University. He is on the board of directors of IEC Electronics and on the company’s audit and compensation committees.

Research Interests
Professor Zimmerman’s research and teaching interests involve financial and managerial accounting. In 2004, he and Professor Ross L. Watts (at M.I.T.) received the American Accounting Association Seminal Contribution to the Accounting Literature Award, the most prestigious research award in the field of accounting. They received the American Institute of Certified Public Accountants Award in 1979 and 1980 for their joint papers. Zimmerman was the 1978 winner of the Competitive Manuscript Award, sponsored by the American Accounting As­so­ciation, for his paper, “The Costs and Benefits of Cost Allocation.” The Watts/Zimmerman research, which has come to be called “positive theories of accounting,” seeks to understand the costs and benefits of various accounting procedures. He and Watts co-authored a book, Positive Accounting Theory, published by Prentice-Hall in 1986.
Zimmerman’s current research includes: “Asym­­metric Sensitivity of C.E.O. Cash Compensation to Stock Returns,” with Andrew J. Leone and Joanna Shuang Wu (Journal of Accounting and Economics); “Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act,” with Feng Gao and Joanna Shuang Wu (Journal of Accounting Research); and “The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions,” with Shane Heitzman and Charles Wasley (Journal of Accounting and Economics 2008 Conference).
Teaching Interests

Financial and Managerial Accounting

Publications
Managerial Economics and Organizational Architecture
2021
McGraw-Hill Irwin
Issue
7th
Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals
2017
The Accounting Review
Issue
2
Volume
92
Managerial Economics and Organizational Architecture
2016
McGraw Hill
Issue
6th
The Disclose or Abstain Incentive to Issue Management Guidance
2016
Journal of Law, Finance, and Accounting.
Issue
1
Volume
1
The disclose or abstain incentive to issue management guidance
2014
Journal of Law, Finance, and Accounting, Forthcoming
Managerial Economics and Organizational Architecture 6th ed
2014
McGraw Hill Irwin
Issue
6
Myth: External Financial Reporting Quality Has a 1st Order Effect on Firm Value, Accounting Horizons 27 (Dec. 2013) pp. 887-894. (http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2202207)
2013
Corporate Governance Myths
2010
Journal of Accounting and Economics
Corporate governance myths: comments on Armstrong, Guay, and Weber
2010
Journal of Accounting and Economics
Issue
2
Volume
50
The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions
2010
Journal of Accounting and Economics
Issue
1
Volume
49
The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions
2010
Journal of Accounting and Economics
A Unified Framework of Management Earnings Forecasts: Disclose or Abstain, Voluntary, and Opportunistic Incentives
2010
Using Organizational Architecture to Lead Change*
2009
Journal of Applied Corporate Finance
Issue
2
Volume
21
Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from Sarbanes-Oxley Act
2009
Journal of Accounting Research
Economía empresarial y arquitectura de la organización
2005
McGraw-Hill
Corporate governance, ethics, and organizational architecture
2003
Journal of Applied Corporate Finance
Issue
3
Volume
15
Business ethics and organizational architecture
2002
Journal of Banking & Finance
Issue
9
Volume
26
Designing organizations to create value: From strategy to structure
2002
McGraw Hill Professional
Changing incentives in a multitask environment: evidence from a top-tier business school
2001
Journal of Corporate finance
Issue
4
Volume
7
La teoría del juego en la estrategia empresarial
2001
Harvard Deusto Business Review
Issue
103
Managerial economics and organizational architecture
2001
McGraw-Hill/Irwin
Volume
7
An introduction to game theory and business strategy
2000
Journal of Applied Corporate Finance
Issue
2
Volume
13
Teaching the Economics of Organizations
1999
Financial Practice and Education
Volume
9
Management fads and organizational architecture
1997
Journal of Applied Corporate Finance
Issue
2
Volume
10
Organizational architecture: A managerial economics approach
1996
Irwin
The economics of organizational architecture
1995
Journal of Applied Corporate Finance
Issue
2
Volume
8
Transfer pricing and the control of internal corporate transactions
1995
Journal of Applied Corporate Finance
Issue
2
Volume
8
Ethics, incentives, and organizational design
1994
Journal of Applied Corporate Finance
Issue
2
Volume
7

Joanna Wu

Joanna Wu
Susanna and Evans Y. Lam Professor
3-160D Carol Simon Hall
585.275.5468
Area(s) of Expertise
Accounting
Biography

Professor Wu’s research speaks to issues related to financial disclosure and regulations as well as the behavior of financial institutions and intermediaries. Her work has been published in the Journal of Accounting and Economics, Journal of Finance, Journal of Accounting Research, The Accounting Review, and Review of Financial Studies, among others. She has been named to the Simon School Dean’s Teaching Honor Roll numerous times. Professor Wu is an editor of the Journal of Accounting and Economics.

Courses
Accounting Research I
Accounting Seminar
Financial Accounting
Research Interests

Financial disclosure and regulation; the behavior of financial institutions and intermediaries

Teaching Interests

Corporate financial reporting

Publications
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times
2025
The Accounting Review
Partisan regulatory actions: Evidence from the SEC
2025
Journal of Accounting and Economics
A review of China-related accounting research in thepast 25 years
2022
Journal of Accounting and Economics
Good Buffer, Bad Buffer: Smoothing in banks’ loan loss provisions and the response to credit supply shocks
2020
Journal of Law, Finance, and Accounting
Issue
4 (2)
Should I Stay or Should I Grow? Using Voluntary Disclosure to Elicit Market Feedback
2020
Review of Financial Studies
Issue
8
Volume
33
Is Silence Golden? Real Effects of Mandatory Disclosure
2019
Review of Financial Studies
Issue
6
Volume
32
Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover
2019
Contemporary Accounting Research
Issue
1
Volume
36
Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals
2017
The Accounting Review
Issue
2
Volume
92
Quarter-end Repo Borrowing Dynamics and Bank Risk Opacity
2015
Review of Accounting Studies
Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular-Hour and After-Hours Revisions
2015
Journal of Accounting Research
Issue
4
Volume
53
The Adoption of Internationally Recognized Accounting Standards: Implications for the Credit Markets
2014
Journal of Accounting, Auditing and Finance
Issue
2
Volume
29
Why Do Mutual Fund Advisory Contracts Change? Fund versus Family Influences
2011
Journal of Finance
Issue
1
Volume
66
Why Do Mutual Fund Advisory Contracts Change? Performance, Growth, and Spillover Effects
2011
Journal of Finance
Issue
February 2011
What Determine Financial Analysts' Career Outcomes During Mergers?
2009
Journal of Accounting and Economics
Issue
March 2009
The Voluntary Adoption of Internationally Recognized Accounting Standards and Firm Internal Performance Evaluation
2009
The Accounting Review
Issue
July 2009
Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act
2009
Journal of Accounting Research
Issue
May 2009
Discussion of 'Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting US GAAP'
2008
Journal of Accounting, Auditing and Finance
Issue
2008
Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns
2006
Journal of Accounting and Economics
Issue
October 2006
Why do Managers Voluntarily Issue Cash Flow Forecasts?
2006
Journal of Accounting Research
Issue
May 2006
Jinan Qingqi Motorcycle Co., Ltd: A Case Study
2004
Journal of Accounting Education
Issue
2004
Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries
2003
Journal of Accounting and Economics
Issue
December 2003
Earnings Skewness and Analyst Forecast Bias
2003
Journal of Accounting and Economics
Issue
April 2003
Accounting Standards, the Institutional Environment and Issuer Incentives: Effect on Timely Loss Recognition in China
2000
Asia-Pacific Journal of Accounting and Economics
Issue
December 2000
Truth in Mutual Fund Advertising: Evidence on Future Performance and Fund Flows
2000
Journal of Finance
Issue
April 2000

Kurt Wojdat

Kurt Wojdat
Senior Lecturer
3-160M Carol Simon Hall
585.275.4238
Area(s) of Expertise
Accounting
Biography

Professor Wojdat gained public accounting experience working for two years as an auditor with Peat Marwick and Mitchell. A certified public accountant, he spent five years at Warner Lambert engaged in internal auditing, cost accounting, financial analysis and treasury activities. He then performed financial planning and analysis functions at Xerox Corporation for three years. After receiving his doctoral degree, he taught at Syracuse University
for one year before joining the Simon School faculty.

Courses
Accounting and Finance Primer for Entrepreneurs
Acct & Fin for MS Students
Auditing
Teaching Interests

Accounting and Finance

Charles Wasley

Faculty
Professor
3-160E Carol Simon Hall
585.275.3362
Area(s) of Expertise
Accounting
Biography

Professor Wasley is an award-winning researcher and an award-winning teacher. In 2019, his article “Performance Matched Discretionary Accrual Measures,” Journal of Accounting and Economics (February 2005, co-authored with S.P. Kothari at MIT and Andrew Leone at Northwestern) was honored with the American Accounting Association’s: “2019 Distinguished Contributions to Accounting Literature Award.” For his Financial Statement Analysis and Valuation course he has been awarded superior teaching awards by students in the Simon School’s MBA, MSF and MSA programs. Professor Wasley has worked as a litigation consultant on numerous corporate shareholder lawsuits including Enron, AIG and Blackrock.

Courses
Financial Statement Analysis
Financial Statement Analysis with Data Analytics
Accounting Research II
Applied Financial Statement Analysis with Data Analytics
Research Interests
The role of accounting information in capital markets which encompasses: the rational pricing of firm-level earnings, components; the information content of aggregate earnings for macroeconomic measures such as aggregate market returns and GDP; measuring real activity management; management guidance and earnings asymmetric timeliness; demand for management guidance in the bond market; consequences of earnings guidance cessation; information externalities in capital markets; and econometric and methodological issues in accounting research.
Teaching Interests

Corporate financial reporting.

Publications
Forecasting Market Volatility: The Role of Earnings Announcements
2024
The Accounting Review
Creating visibility: voluntary disclosure by private firms pursuing an initial public offering
2023
The Review of Accounting Studies
Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission
2022
The Accounting Review
Intertemporal Variation in the Information Content of Aggregate Earnings and its Effect on the Aggregate Earnings-Return Relation
2020
Review of Accounting Studies
Issue
4
Volume
25
Measuring Real Activity Management
2020
Contemporary Accounting Research
Issue
2
Volume
37
A Fifty-Year Perspective on Ball and Brown (1968)
2019
Journal of Accounting Research
Issue
5
Volume
57
Influential observations and inference in accounting research
2019
The Accounting Review
Issue
6
Volume
94
The Disclose or Abstain Incentive to Issue Management Guidance
2016
Journal of Law, Finance, and Accounting.
Issue
1
Volume
1
Macroeconomic Uncertainty and Management Earnings Forecasts
2016
Accounting Horizons
Issue
1
Volume
30
Macroeconomic uncertainty and management earnings forecasts
2014
Accounting Horizons
The disclose or abstain incentive to issue management guidance
2014
Journal of Law, Finance, and Accounting, Forthcoming
Aggregate uncertainty and the issuance of management earnings forecasts
2013
Working paper, Rochester University
Soft-Talk Management Cash Flow Forecasts: Bias, Quality, and Stock Price Effects*
2013
Contemporary Accounting Research
Issue
2
Volume
30
Information Externalities along the Supply Chain: The Economic Determinants of Suppliers' Stock Price Reaction to Their Major Customers' Earnings Announcements
2011
Contemporary Accounting Research
Issue
Winter 2011
Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements*
2011
Contemporary Accounting Research
Issue
4
Volume
28
The Effect of R&D Inputs and Outputs on the Relation between Uncertainty of Future Operating Performance and R&D Expenditures
2011
Journal of Accounting, Auditing and Finance
Issue
Winter 2011
The effect of research and development (R&D) inputs and outputs on the relation between the uncertainty of future operating performance and R&D expenditures
2011
Journal of Accounting, Auditing & Finance
Issue
1
Volume
26
Aggregate uncertainty and management earnings forecasts
2010
The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms' Disclosure Decisions
2010
Journal of Accounting and Economics
Issue
2010
The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions
2010
Journal of Accounting and Economics
Issue
1
Volume
49
The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions
2010
Journal of Accounting and Economics
A Unified Framework of Management Earnings Forecasts: Disclose or Abstain, Voluntary, and Opportunistic Incentives
2010
The effect of R&D inputs and outputs on the relation between the uncertainty of future operating performance and R&D expenditures
2009
Simon School Working Paper No. FR 09-05
Regression Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares
2007
Journal of Accounting Research
Issue
December 2007
Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares
2007
Journal of Accounting Research
Issue
5
Volume
45
Soft-talk management cash flow forecasts: Verifiability, credibility and stock price effects
2007
Simon School Working Paper No. FR 06-01
An analysis of the theories and explanations offered for the mispricing of accruals and accrual components
2006
Journal of Accounting Research
Issue
2
Volume
44
Forecast verifiability and credibility: Evidence from management cash flow forecasts
2006
Working paper from the University of Rochester
The Role of Self-Regulation in Corporate Governance: Evidence from the Netherlands
2006
Advances in Corporate Finance and Asset Pricing
Issue
2006
Why do managers voluntarily issue cash flow forecasts?
2006
Journal of Accounting Research
Issue
2
Volume
44
An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components
2006
Journal of Accounting Research
Issue
May 2006
Why do Managers Voluntarily Issue Management Cash Flow Forecasts
2006
Journal of Accounting Research
Issue
May 2006
Performance matched discretionary accrual measures
2005
Journal of accounting and economics
Issue
1
Volume
39
The role of self-regulation in corporate governance: Evidence and implications from the Netherlands
2005
Journal of corporate finance
Issue
3
Volume
11
Income Conservatism in the US Technology Sector
2004
Accounting Horizons
Research design issues and related inference problems underlying tests of the market pricing of accounting information
2004
Simon School Working Paper No. FR 04-15
The role of self-regulation in corporate governance: evidence and implications from The Netherlands
2004
SSRN Working Paper Series
Corporate governance in Nederland: Governance en financiele prestaties
2001
Maandblad voor Accountancy en Bedrijfseconomie
Volume
75
Information externalities associated with earnings pre-announcements
2001
Unpublished working paper, Simon School of Business, Rochester, NY
Share price responses to technology firms’ negative quarterly earnings surprises
1999
Working Paper, University of Rochester, Rochester
Stock-based incentive contracts and managerial performance: the case of Ralston Purina Company
1999
Journal of financial economics
Issue
2
Volume
51
Regression-Based Tests of the Market Pricing of Accounting Numbers
1997
Journal of Accounting Research
Issue
5
Volume
45
Estimating earnings response coefficients: Pooled versus firm-specific models
1996
Journal of Accounting and Economics
Issue
3
Volume
21
Measuring abnormal daily trading volume for samples of NYSE/ASE and NASDAQ securities using parametric and nonparametric test statistics
1996
Review of Quantitative Finance and Accounting
Issue
3
Volume
6
Stock Price Behavior Associated with Post-1974–75 LIFO Adoptions Announced at Alternative Disclosure Times
1996
Journal of Accounting, Auditing & Finance
Issue
4
Volume
11
Estimating Response Coefficients: Pooled Versus Firm-Specific Models
1996
Journal of Accounting and Economics
Issue
3
Volume
21
Can we implement research on stock trading rules?
1995
The Journal of Portfolio Management
Issue
2
Volume
21
Is research on trading rules implementable? The case of short-term contrarian strategies
1995
The Case Of Short-Term Contrarian Strategies. Simon School of Business Working Paper FR
The incidence of accounting changes and characteristics of firms making accounting changes
1994
Accounting Horizons
Issue
2
Volume
8
Cynthia J. Campbell University of Massachusetts Amherst, MA 01003. USA
1993
Journal of Financial Economics
Volume
33
EXECUTIVE-COMPENSATION-THE CASE OF RALSTON-PURINA-COMPANY
1993
Issue
3
Volume
48
j [; race Pownall Emory University Charles Wasley Washington University Gregory Waymire
1993
THE ACCOUNTING REVIEW
Issue
4
Volume
66
Measuring security price performance using daily NASDAQ returns
1993
Journal of Financial Economics
Issue
1
Volume
33
Sensitivity of Multivariate Tests of the Capital Asset-Pricing Model to the Return Measurement Interval
1993
The Journal of Finance
Issue
4
Volume
48
The stock price effects of alternative types of management earnings forecasts
1993
Accounting Review
A further examination of the economic consequences of SFAS No. 2
1992
Journal of Accounting Research
The association between environmental performance and environmental disclosure in annual reports and 10Ks
1990
Advances in public interest accounting
Issue
2
Volume
3
Measuring security price performance in size-clustered samples
1989
Accounting Review
The relation between the return interval and betas: Implications for the size effect
1989
Journal of Financial Economics
Issue
1
Volume
23
The relation between the return interval and betas: Implications for the size effect
1989
Journal of Financial Economics
Issue
1
Volume
23
Bias in Estimation of Systematic Risk and its Implications for Tests of the CAPM
1987
Salomon Bros. Center for the Study of Financial Institutions, Graduate School of Business Administration, New York University
Bias in Estimation of Systematic Risk and its Implications for Tests of the CAPM
1987
Salomon Brothers Center for the Study of Financial Institutions, Graduate School of Business Administration, New York University
Issue
404
Differential information content of earnings announcements: theoretical and empirical analysis of the role of information transfers
1987
University of Iowa

Thomas Tribunella

Thomas Tribunella
Adjunct Faculty
CS-4 Carol Simon Hall
585.275.3757
Biography

Professor Tribunella worked in industry as an auditor and accountant before beginning a career in academia. He has been on the faculty at the Rochester Institute of Technology, SUNY Institute of Technology, SUNY Oswego and SUNY Geneseo.

Courses
Auditing II
Auditing
Research Interests
Professor Tribunella’s research interests are in the fields of accounting and information systems. He has published papers related to markup languages such as XML and XBRL, open source accounting systems, and technology’s effect on productivity. He has also won four best paper awards at academic conferences. Examples of his publication appear in the following outlets, among others: Journal of Information Systems, The CPA Journal, The Review of Business Information Systems, Journal of Global Information Management and Journal of Business and Economics Research.
Teaching Interests

Professor Tribunella’s teaching interests are in the fields of accounting and
information systems. He is currently teaching Accounting Information Systems, Management Information Systems, Auditing and Information Systems, and Auditing.

Publications
Fifteen Questions about Flood Damage Using Insurance and Tax Deductions to Mitigate Losses
2018
The CPA Journal
Issue
11
Volume
LXXXVIII
20 Questions on the Sharing Economy and Mobile Accounting Apps
2016
The CPA Journal
Issue
5
Volume
LXXXVI
Twenty Questions about the AICPA's New Ethics Codification
2014
The CPA Journal
Issue
11
Volume
LXXXIV
Twenty Questions about Reverse Mortgages: What CPAs Need to Know
2014
The CPA Journal
Issue
3
Volume
LXXXIV
Balancing Environmental Sustainability with Economic Productivity
2013
Journal of Business
Issue
1
Volume
3
Does the International MBA Employment Market Value Awareness of Social Responsibility and Environmental Sustainability?
2012
International Journal of Business and Social Science
Issue
24
Volume
3
20 Questions Answered about Marriage and Taxes
2011
The CPA Journal
Issue
12
Volume
LXXXI
Relationships among Culture Dimensions, National Gross Domestic Product, and Environmental Sustainability
2011
Journal of Applied Business and Economics
Issue
6
Volume
12
A Conceptual Model of Marriage and Taxes
2010
BRC Journal of Advances in Business
Issue
2
Volume
1
Relationships among World Governance Indictors and National Gross Domestic Product Weighted by Environmental Sustainability
2010
BRC Journal of Advances in Business
Issue
2
Volume
1
Using XBRL to Analyze Financial Statements with a Spreadsheet
2010
The CPA Journal
Issue
3
Volume
LXXX
What MBA Recruiters Want
2010
BRC Journal of Advances in Business
Issue
1
Volume
1
Economic Freedom and the Impact of Technology on Productivity
2009
Journal of Global Information Management
Issue
3
Volume
17
Twenty Questions Answered on Open Source Accounting Software
2008
The CPA Journal
Issue
7
Volume
LXXVIII
What Influences Salary: A Study of MIS Faculty Job Offers
2008
The Review of Business Information Systems
Issue
3
Volume
12
An Analysis of the Determinants of MIS Faculty Salary Offers
2007
The Review of Business Information Systems
Issue
1
Volume
11
A Quantitative Analysis of AIS Professor Compensation
2005
The Review of Business Information Systems
Issue
1
Volume
9
Academic and Practitioner Interests Regarding Emerging Technologies in Accounting
2005
Journal of College Teaching and Learning
Issue
5
Volume
2
Financial Reporting in XBRL on the SEC’s EDGAR System: A Critique and Evaluation
2005
Journal of Information Systems
Issue
2
Volume
19
Comparing Online and In-class Students: Perceptions, Demographics and Grades in MBA Accounting Classes
2004
Journal of College Teaching and Learning
Issue
7
Volume
1
The Effect of Auditor Independence on International Capital Markets for eCommerce Firms
2003
Journal of Business and Economics Research
Issue
2
Volume
1
20 Questions Answered About eCommerce Security
2002
The CPA Journal
Issue
1
Volume
LXXII
Designing Relational Database Systems
2002
The CPA Journal
Issue
7
Volume
LXXII

Heidi Tribunella

Heidi Tribunella
Clinical Professor
4-110G Carol Simon Hall
585.275.3757
Area(s) of Expertise
Accounting
Biography

Professor Tribunella has served as an auditor for two national firms, Deloitte & Touche and PricewaterhouseCoopers LLP. At those firms, she served clients in the health care industry as well as midsized firms. Tribunella, also a New York State Certified Public Ac­count­ant, spent over five years in industry as a manager of financial reporting for two different health care companies.

Courses
Basic Federal Income Tax Accounting
Basic Income Tax-Business Entities and Gift/Estate Taxes
Intermediate Accounting II
Managerial Accounting for Health Care Organizations
Research into Professional Accounting Standards
Accounting, Economics, and Finance for MS Students
Individual Income Tax
Intermediate Accounting I
Research Interests

Tribunella has an interest in accounting and auditing research and has published articles with in the CPA Journal, the Journal of Business and Economics Research, the Journal of College Teaching and Learning, The Review of Business Information Systems, and the Accounting Information Systems Educator Journal.

Teaching Interests

Tribunella teaches several courses in tax accounting, as well as introductory accounting, healthcare cost accounting and professional accounting research and intermediate accounting.

Publications
Chapter: Service Organization Control (SOC) Reports and Their Usefulness, Global Perspectives on Information Security Regulations, IGI Globa
2022
Fifteen Questions about Flood Damage Using Insurance and Tax Deductions to Mitigate Losses
2018
The CPA Journal
Issue
11
Volume
LXXXVIII
A Maturity Model for Understanding and Evaluating Digital Money
2018
IGI Global
20 Questions on the Sharing Economy and Mobile Accounting Apps
2016
The CPA Journal
Issue
5
Volume
LXXXVI
Twenty Questions about the AICPA's New Ethics Codification
2014
The CPA Journal
Issue
11
Volume
LXXXIV
Twenty Questions about Reverse Mortgages: What CPAs Need to Know
2014
The CPA Journal
Issue
3
Volume
LXXXIV
Twenty Questions on Marriage and Taxes
2011
The CPA Journal
Issue
Dec 2011
Volume
LXXXI/No.12
20 Questions Answered about Marriage and Taxes
2011
The CPA Journal
Issue
12
Volume
LXXXI
A Conceptual Model of Marriage and Taxes
2010
BRC Journal of Advances in Business
Issue
2
Volume
1
Using XBRL to Analyze Financial Statements with a Spreadsheet
2010
The CPA Journal
Issue
3
Volume
LXXX
The Price of Love: A Conceptual Model of Marriage and Taxes
2010
BRC Journal of Advances in Business
Issue
2010
Volume
Vol 1, Number 2
Using XBRL to Analyze Financial Statements: A step-by-step spreadsheet Guide
2010
The CPA Journal
Issue
2010
Volume
LXXX/No.3
Twenty Questions Answered about International Financial Reporting Standards
2009
The CPA Journal
Issue
March 2009
Volume
LXXXIX/No.3
A Method of Teaching the Underlying Theory of XBRL: An application of Information Modeling and XML Programming with an excel Implementation,
2006
Accounting Information Systems Educator Journal
Issue
2006
Volume
1, No.1
An Economic Model for Ranking AIS Journals
2006
The Review of Business Information Systems
Issue
1st qtr 2006
Volume
Volume 10, No. 1
Academic and Practitioner Interests Regarding Emerging Technologies in Accounting
2005
Journal of College Teaching and Learning
Issue
5
Volume
2
The Effect of Auditor Independence on International Capital Markets for eCommerce Firms
2003
Journal of Business and Economics Research
Issue
2
Volume
1

Vivek Pandey

Vivek Pandey
Assistant Professor
3160C Carol Simon Hall
Area(s) of Expertise
Accounting
Biography

Professor Pandey’s research broadly focuses on empirical accounting, intersecting with political economy, labor economics, and corporate finance. He has a special interest in how various frictions (e.g., informational, contractual, individual beliefs) and innovations (e.g., transparency) both shape and are influenced by the behavior of and interactions between firms, employees, investors, regulators, and auditors. His research has examined a range of topics related to regulatory actions, political ideology, market feedback, supply chains, and financial and non-financial disclosures and transparency. His research is published in the Journal of Accounting and Economics and The Accounting Review.

Courses
Corporate Financial Accounting
Research Interests

Empirical accounting, intersecting with political economy, labor economics, and corporate finance.

Teaching Interests

Financial Accounting

Publications
Partisan regulatory actions: Evidence from the SEC
2025
Journal of Accounting and Economics
Client Concerns About Information Spillovers From Sharing Audit Partners
2022
Journal of Accounting and Economics
Issue
1
Volume
73
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
2021
The Accounting Review
Issue
2
Volume
96

Sudarshan Jayaraman

Sudarshan Jayaraman
Wesray Professor of Business Administration
Professor in Accounting
3-110 L Carol Simon Hall
585.275.3491
Area(s) of Expertise
Accounting
Biography

Professor Jayaraman is the Wesray Professor of Business Administration and Professor of Accounting. Professor Jayaraman's research interests are in corporate governance and the effects of accounting information in financial markets. His work on corporate governance examines how large shareholders discipline managers via the threat of exit, and the role that stock market liquidity plays in the design of executive compensation contracts.

Courses
Contemporary Topics in Accounting Research
Managerial Accounting and Performance Measurement
Reporting Analytics in Financial Markets
Managerial Accounting
Positive Accounting Research Concepts and Empirical Analysis Tools
Research Interests

Professor Jayaraman is currently interested in the informational feedback-effects of stock prices on managerial decision-making. In recent work, he has explored the functioning of financial institutions and the propagation of shocks between the banking and industrial sectors.

Professor Jayaraman's publications have appeared in the Journal of Accounting & Economics, Journal of Accounting Research, Journal of Finance, Journal of Financial Economics, Review of Accounting Studies, Review of Financial Studies and The Accounting Review. His work has been presented not only at academic conferences within the U.S. and around the world, but also at regulatory bodies such as the European Central Bank and the Federal Reserve Bank of New York.

Teaching Interests

In addition to teaching a Ph.D. seminar, Professor Jayaraman also teaches Strategic Cost Analysis in the Executive, and MBA programs.

Publications
Product Market Peers and Relative Performance Evaluation
2021
The Accounting Review
Issue
4
Volume
96
Good Buffer, Bad Buffer: Smoothing in banks’ loan loss provisions and the response to credit supply shocks
2020
Journal of Law, Finance, and Accounting
Issue
4 (2)
Should I Stay or Should I Grow? Using Voluntary Disclosure to Elicit Market Feedback
2020
Review of Financial Studies
Issue
8
Volume
33
Is Silence Golden? Real Effects of Mandatory Disclosure
2019
Review of Financial Studies
Issue
6
Volume
32
The Source of Information in Prices and Investment-Price Sensitivity
2017
Journal of Financial Economics
Issue
1
Volume
126
Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector
2016
The Accounting Review
Issue
2
Volume
91
CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise
2015
The Accounting Review
Issue
1
Volume
90
Exit as Governance: An Empirical Analysis
2013
The Journal of Finance
Issue
6
Volume
68
Agency-based demand for conservatism: evidence from state adoption of antitakeover laws
2013
Review of Accounting Studies
Issue
1
Volume
18
Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms
2012
Journal of Accounting Research
Issue
1
Volume
50
Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis
2012
Journal of Accounting and Economics
Issue
1
Volume
53
The effect of enforcement on timely loss recognition: Evidence from insider trading laws
2012
Journal of Accounting and Economics
Issue
1
Volume
53
The role of stock liquidity in executive compensation
2011
The Accounting Review
Issue
2
Volume
87
Earnings volatility, cash flow volatility, and informed trading
2008
Journal of Accounting Research
Issue
4
Volume
46

Yahui (Katie) Zheng

Katie Zheng
Quote
Simon has equipped me with strong technical skills, refined my academic perspective, and enhanced my presentation abilities.
Accounting (PhD)

Area of Study: Accounting

Yahui.Zheng@simon.rochester.edu

Curriculum vitae

Download CV

Prior Education

Bentley University, MS Business Analytics 

Bryant University, BA BS Accounting and Applied Analytics

Research Interests

Voluntary disclosure; Retail investors; Real effects of disclosure transparency; Financial intermediaries. 
My research interests focus on how information is transmitted in the financial market and the real effects of disclosure transparency. Particularly, my research focuses on retail investors and firms’ disclosure decisions. My work also investigates the real effects of disclosure on the banking sector, and how disclosure transparency influences firms’ investment decisions in mergers and acquisitions (M&A) and financial intermediaries such as analysts and mutual funds.
 

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