Jacquelyn Gillette

Jacquelyn Gillette is an Assistant Professor of Accounting at the MIT Sloan School of Management.

Her research focuses on the mechanisms that shape the information environment and the pricing of securities in public debt markets. Currently, her work concentrates on the role of accounting and information intermediaries in the corporate bond market. Gillette is also interested in the causes and consequences of voluntary firm disclosures and financial restatements.

She holds a MS in Business Administration and a PhD from the University of Rochester, and a BBA in accounting from the University of Georgia.

Research Interests:

• The role of information intermediaries in capital markets, the use of accounting information in public debt markets, and the determinants of voluntary firm disclosures

Research & Publications

Articles

• "The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody’s Municipal Ratings."
• Gillette, Jacquelyn, Delphine Samuels, and Frank Zhou. Journal of Accounting Research Vol. 58, No. 3 (2020): 693-739. SSRN Preprint.
• "Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration."
• Beatty, Anne, Jacquelyn Gillette, Reining Petacchi, and Joseph Weber. Journal of Accounting Research Vol. 57, No. 2 (2019): 323-354.

Working Papers

• "Pay for Praise: Do Rating Agencies Get Paid More When They Provide Higher Ratings? An Examination of the Consequences of the Recalibration of Municipal Debt."
• Beatty, Anne, Jacquelyn Gillette, Reining Petacchi, and Joseph Weber, Working Paper. 2018.
• "Measuring Firms’ Investment in Accounting Resources: Implications for Malfeasance versus Optimal Incompetence."
• Gillette, Jacquelyn, Sudarshan Jayaraman, and Jerold L. Zimmerman, Working Paper. 2017.
• "The Role of Debt Analyst Reports for Firms in Financial Distress."
• Gillette, Jacquelyn, MIT Sloan Working Paper 5376-17. Cambridge, MA: MIT Sloan School of Management, January 2017.

Other Types of Publications

• "The Role of Debt Analyst Reports for Firms in Financial Distress." Gillette, Jacquelyn. PhD diss., University of Rochester, 2017.