Patricia Dechow

Donald H. and Ruth F. Seiler Professor in Public Accounting at Haas School of Business

Professor of Accounting at USC Marshall School of Business

Schools

  • Haas School of Business
  • USC Marshall School of Business

Expertise

Links

Biography

Haas School of Business

Education
PhD, Accounting and Finance, W. E. Simon School of Business Administration, University of Rochester
MS, Business Administration, W. E. Simon School of Business Administration, University of Rochester
Bachelor of Commerce with First Class Honors, University of Western Australia
Positions Held
At Haas since 2006
2009 – present, Donald H. & Ruth F. Seiler Chair in Public Accounting
2007 – present, Donald H. & Ruth F. Seiler Professor in Public Accounting, Haas School of Business
2006 – 2007, Visiting Professor, Haas School of Business
2004 – 2005, Director, Harry H. Jones Endowment Fund for Research on Earnings Quality, Ross School of Business, University Of Michigan 2004, Visiting Fellow, University of Western Australia
2002 – 2007, The Carleton H. Griffin-Deloitte & Touche Collegiate Professor of Accounting, Ross School of Business, University of Michigan
1999 – 2003, Professor of Accounting and Michael A Sakkinen Scholar, University of Michigan Business School
1997 – 1999, Associate Professor of Accounting, University of Michigan Business School
1992 – 1997, Anheuser-Busch Assistant Professor of Accounting, The Wharton School, University of Pennsylvania
External Service and Assignments
- Editorial Board, The Accounting Review, Review of Accounting Studies, Accounting and Finance

Current Research and Interests
- Determinants of earnings quality - Detecting earnings management - Biases in analyst forecasts and their impact on equity valuation - The use of accounting information to predict stock returns

Selected Papers and Publications
- “SEC Comment Letters and Insider Sales,” (coauthored with Alastair Lawrence and James Ryans) The Accounting Review , March 2016. - “Detecting Earnings Management:  A New Approach.” (coauthored with Jung Hoon Kim, Amy Hutton, and Richard Sloan), Journal of Accounting Research, Volume 50, Issue 2, 275-334, May, 2012. - “Predicting Material Accounting Misstatements.”  (coauthored with Weili Ge, Chad Larson, and Richard Sloan), Contemporary Accounting Research , Volume 28, Issue 1, March, 2011, 17-82. - “Do Managers Time Securitization Transactions for Their Accounting Benefits?”  with Catherine Shakespeare. The Accounting Review 84 (2009): 99-132. - “The Persistence and Pricing of the Cash Component of Earnings,” with Richard Sloan and Scott Richardson. Journal of Accounting Research 46, no. 3 (2008): 537-566. - “The Persistence of Earnings and Cash Flows and the Role of Special Items:  Implications for the Accrual Anomaly,” with Weili Ge. Review of Accounting Studies 11 (2006): 253-296. - “The quality of accruals and earnings: The role of accrual estimation errors,” with Ilia Dichev. The Accounting Review 77, Supplement (2002): 35-59.

Teaching
- Financial Information Analysis, MBA222 and EWMBA 222 - Research in Financial Accounting, PhDBA 229

Honors and Awards
- American Accounting Association’s Distinguished Contribution to Accounting Literature Award 2015 for “The Quality of Accruals and Earnings:  The Role of Accrual Estimation Error” coauthored with Ilia Dichev. - American Accounting Association’s Inaugural Distinguished Contribution to Accounting Literature Award 2010 for “_Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC.”_coauthored with Amy Hutton and Richard Sloan. - Earl F. Cheit Award for Excellence in Teaching, PhD Program, 2006 – 2007 - “The Persistence of Earnings and Cash Flows and the Role of Special Items:  Implications for the Accrual Anomaly,” with Weili Ge, awarded Prize for Best Paper Presented at the Review of Accounting Studies Conference, 2005

USC Marshall School of Business

Ph.D. Accounting and Finance 1993, W. E. Simon School of Business Administration, University of Rochester (supervised by Professor Ross Watts); M.S. Business Administration 1990, W. E. Simon School of Business Administration, University of Rochester; Bachelor of Commerce (First Class Honors) 1986, University of Western Australia (supervised by Professor Philip Brown).

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