Anil Arya

Professor Arya's research has developed insights about accounting practices and highlighted the unique role played by accounting numbers in decentralized organizations where information is critical. His articles have studied issues such as earnings management, real options and control problems, information system design, team effectiveness, and historical cost reporting. His work has appeared in many academic journals, including Journal of Accounting and Economics,Journal of Accounting Research, The Accounting Review, Review of Accounting Studies, Journal of Economic Theory, The Rand Journal of Economics,Management Science, and Issues in Accounting Education.

Professor Arya teaches in the MBA, MAcc, undergraduate Honors, and the Ph.D. Accounting programs. In the classroom, Arya attempts to develop an understanding of accounting as more than a collection of rules by highlighting economic forces that might give rise to accounting as we know it. This leads to an interdisciplinary approach, and one that capitalizes on synergies between research and teaching activities.

Awards

• Fellow of the National Center of the Middle Market, Fisher College of Business, 2012-14
• Pace Setters (Bostic-Georges) Service Award, Fisher College of Business, 2012
• Yuji Ijiri Distinguished Lecturer, Carnegie Mellon University, 2011 (July 26-29)

Areas of Expertise

• Accounting
• General Accounting

Education

• PhD, University of Iowa
• BTech, Indian Institute of Technology, Kanpur, India

Publications

• Arya, Anil and Brian Mittendorf. "Discretionary Disclosure in the Presence of Dual Distribution Channels." Journal of Accounting and Economics. 55.2-3 (2013): 168-182.
• Arya, Anil and Brian Mittendorf. “Managing Strategic Inventories via Manufacturer-to Consumer Rebates.” Management Science. (2013): 1-6.
• Arya, Anil and Brian Mittendorf. “Disclosure Standards for Vertical Contracts."RAND Journal of Economics. 42.3 (2011): 595-617.