Kathy Petroni

Kathy Petroni

Title(s)

Professor
Deloitte/Michael Licata Professor of Accounting
Accounting and Information Systems

Contact Information

N225 North Business Complex
(517) 432-2924

Interests

Financial reporting

Degree

PhD University of Michigan

Courses

WMBA 814 Financial Statement Analysis and Corporate Governance

Bio

Dr. Kathy Petroni is the Deloitte/Michael Licata Professor of Accounting at Michigan State University's Eli Broad College of Business. Her primary research interest is in financial accounting and she is currently researching topics relating to accounting choice and earnings management. Dr. Petroni’s works are published in numerous articles and she serves on the editorial board for The Accounting Review, the Journal of Accounting & Economics and Contemporary Accounting Research. In addition, she is currently the Associate Editor of Accounting Horizons.
Dr. Petroni’s students emerge from MSU with a sound conceptual understanding of accounting. Students quickly learn that rote memorization will not suffice; there are so many rules to memorize between US GAAP and IFRS, and just knowing them doesn’t guarantee aptitude in their execution. Once a student has a solid, fundamental understanding of accounting principles, they will be able to adapt their skills to different accounting practices, particularly IFRS.
Kathy Petroni is the Deloitte/Michael Licata Professor of Accounting at Michigan State University's Eli Broad College of Business. Her primary research interest is in financial accounting and she currently serves on FASAC.

Premier Articles

JournalArticleVolumeYear
Journal of Financial EconomicsCFOs and CEOs: Who have the most influence on earnings management?962010
The Accounting ReviewComprehensive income: Who's afraid of performance reporting?852010
Journal of Accounting ResearchAnalysts' incentives and street earnings472009
Journal of Accounting ResearchAnalysts incentives and street earnings472009
Journal of Accounting ResearchEffect of regulation FD on transient institutional investors trading behavior462008
Journal of Accounting ResearchHow informed are actively trading institutional inventors? Evidence from their trading behavior before a break in a string of consecutive earnings increases422004
Journal of Accounting and EconomicsWhat insiders know about future earnings and how they use it: Evidence from insider trades352003
The Accounting ReviewEarnings management to avoid earnings declines across publicly and privately held banks772002
Journal of Accounting and EconomicsThe impact of state taxes on self-insurance302000
The Accounting ReviewManaging annual accounting reports to avoid state taxes: An analysis of property-casualty insurers741999
Journal of Accounting and EconomicsOwnership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies281999
Journal of Accounting ResearchErrors in accounting estimates and their relation to audit firm type341996
Journal of Accounting and EconomicsTaxation, regulation, and the organizational structure of property-casualty insurers201995
Journal of Accounting and EconomicsOptimistic reporting in the property-casualty insurance industry151992

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