Dr. Jenkins research focuses on both financial accounting and auditing. She investigates how the market respond to financial reporting failures restatements.
Malenko’s research interests include Corporate governance; boards of directors; shareholder voting
An estimable model of income redistribution in a federation: Musgrave Meets Oates
We develop a theory of cross-border income shifting in response to personal taxation,
and examine its implications for the revenue potential and excess burden of personal taxes
at the subnational level. We estimate the elasticity of tax avoidance and of cross-border tax
base shifting using data on top income shares for Canadian provinces, finding that interprovincial
shifting accounts for about two-thirds of total tax avoidance. We then propose a
model demonstrating that a properly-chosen federal tax rate can offset the horizontal fiscal
externality, allowing decentralized subnational tax rates to replicate the national welfare
Koch’s research interests include institutional investors, and in particular, the causes and consequences of peer effects among institutions
Dr. Haltiwagner’s areas of interest include longitudinal establishment data bases and the longitudinal matched employer-employee databases that are available at the Bureau of the Census
Bhagwat’s research interests include: Empirical Corporate Finance, Mergers and Acquisitions, CEO Behavior.
Dr. Harris’s area of research is centered on nonprofit accounting. She is also a certified public accountant in the states of Florida and Pennsylvania.
Dr. Myers’ research interests are varied and include audit markets, corporate disclosure, and financial reporting quality.
Dr. Rountree’s research focuses on the influence of external forces on the financial reporting choices and characteristics of firms.
Dr. Roychowdhury’s research focuses on the influence of manager incentives on their reporting and disclosure choices, capital markets and contractual efficiency