Dr. Sugata Roychowdhury, Boston College

Professor Sugata Roychowdhury’s research focuses on the influence of managers’ incentives on their reporting and disclosure choices, with a special focus on the roles of capital markets and contractual efficiency. His most recent research focuses on the interaction between voluntary and mandatory disclosures, the implications of financial market developments and regulatory guidelines for managers’ reporting choices, and the real consequences of these choices. His work has been published in leading academic journals, including Journal of Accounting & Economics, Journal of Accounting Research and The Accounting Review.