Reining Petacchi

Reining Petacchi is an Assistant Professor of Accounting at the Georgetown University McDonough School of Business.

Petacchi's research focuses on the economic effects of accounting. She is especially interested in the accounting choices of governmental entities. Her various research projects examine why state and local governments make the accounting choices they do and how these choices affect the governments' policy decisions.

Her research has been published in top accounting journals, including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, and Contemporary Accounting Research. Her thesis has received the Best Dissertation Award recognition by the American Accounting Association Financial Accounting and Reporting Section in 2010.

Education

• Ohio State University-Main Campus - Ph.D., Accounting
• University of Michigan-Ann Arbor - M.A., Accounting
• National Taiwan University - BBA, Finance

Publications

Rick Johnston and Reining Petacchi. "Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters." Contemporary Accounting Research, 34, 2 (June 2017): 1128-1155. 10.1111/1911-3846.12297.

Anna M. Costello, Reining Petacchi, and Joseph P. Weber. "The Impact of Balanced Budget Restrictions on States' Fiscal Actions." The Accounting Review, 92, 1 (January 2017): 51-71. 10.2308/accr-51521.

Daniel Aobdia, Chan-jane Lin, and Reining Petacchi. "Capital Market Consequences of Audit Partner Quality." The Accounting Review, 90, 6 (November 2015): 2143-2176. 10.2308/accr-51054.

Reining Petacchi. "Information Asymmetry and Capital Structure: Evidence From Regulation FD." Journal of Accounting and Economics, 59, 2-3 (April 2015): 143-162. doi.org/10.1016/j.jacceco.2015.01.002.

James Naughton, Reining Petacchi and Joseph Weber. "Public Pension Accounting Rules and Economic Outcomes." Journal of Accounting And Economics, 59, 2-3 (April 2015): 221-241. dx.doi.org/10.1016/j.jacceco.2015.02.002.

Anne Beatty, Reining Petacchi, and Haiwen Zhang. "Hedge Commitments and Agency Costs of Debt: Evidence From Interest Rate Protection Covenants and Accounting Conservatism." Review of Accounting Studies, 17, 3 (September 2012): 700-738. 10.1007/s11142-012-9189-4.

Nolan Kido, Reining Petacchi, and Joseph Weber. "The Influence Of Elections On The Accounting Choices Of Governmental Entities." Journal of Accounting Research, 50, 2 (May 2012): 443-476. 10.1111/j.1475-679X.2012.00447.x.