Simon researchers’ paper accepted by Journal of Accounting Research

Research examines the role of partisanship and information in how firms respond to employee misconduct

Congratulations to Vivek Pandey, Joanna S. Wu, and Yuanzhe Zhang of University of Rochester Simon Business School, whose paper, “Partisanship, Information, and Punishment for Misconduct at Work,” has been accepted for publication in the Journal of Accounting Research, a leading academic journal in accounting.

Pandey and Wu are Simon faculty members, and Zhang is a PhD student in accounting.

Their research examines whether political differences influence how firms respond to employee financial misconduct. Using individual-level data on financial advisers, the researchers find that employees whose political affiliation places them in the minority at their firm are no more likely than their colleagues to engage in misconduct, but are more likely to leave the firm following misconduct and to have that misconduct publicly disclosed.

The study also explores the role of information quality in these outcomes and finds that firms exhibiting partisan punishment practices subsequently experience slower growth.

Read the full paper, “Partisanship, Information, and Punishment for Misconduct at Work” 


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Journal of Accounting Research