Brock Family Chair Professor of Accounting
Senior Associate Dean
Department Head in Management
Fouling Up: Can higher penalties encourage good companies to manipulate their financial reports?
In September 2018, Orlando-based SeaWorld Entertainment and its former CEO agreed to pay a penalty of more than $5 million to the Securities and Exchange Commission for misleading investors about the impact of the documentary film Blackfish on the company’s reputation and business. A study by accounting professors at Purdue’s Krannert School of Management and TCU’s Neeley School of Business finds that while penalties on companies for misconduct in financial reporting help to improve investment efficiency, increasing such penalties may induce entrepreneurs with good projects to offer rosier pictures of their prospects.
Downside of High Information Quality
Professor Lin Nan discusses her research on the downside of high information quality in accounting
The Krannert School of Management presented the fourth annual Purdue Accounting Theory Conference in May with a program that included distinguished guest speakers from across the country as well as rising scholars in the field. Accounting professors Mark Bagnoli, the Olson Chair in Management, and Susan Watts, the Emanuel T. Weiler Chair in Management, served as coordinators of the conference along with Associate Professor Lin Nan.
Quality, Competition, and Risk-Taking
Accounting Information Quality, Interbank Competition, and Bank Risk-Taking.
Phone: (765) 496-0551
Office: RAWL 4031
Area(s) of Expertise
Theoretical research in accounting