Preeti Choudhary

Preeti Choudhary

Full Professor of Accounting, Researcher, and Educator
Tucson, US.

About

Distinguished Full Professor of Accounting with over 20 years of academic and professional experience, specializing in financial reporting, auditing, and empirical accounting research. Recognized for extensive publications in top-tier journals, exceptional teaching, and significant leadership in academic and regulatory committees, including the PCAOB. Proven ability to advance accounting theory and practice, mentor future scholars, and contribute to critical industry discussions. Current member of PCAOB Standards and Emerging Issues Advisory Group leader of the subcommittee on Emerging Issues.

Work

University of Arizona
|

Professor

Tucson, AZ, US

Summary

Leads advanced accounting research and education as a Full Professor, shaping future accounting professionals and contributing impactful scholarship to the field.

Highlights

Continues to publish influential research in top-tier accounting journals, contributing to the academic discourse on audit quality and financial reporting.

Mentors doctoral students and junior faculty, fostering academic excellence and guiding significant research projects.

Contributes to university and departmental strategic initiatives, leveraging extensive experience in accounting education and research.

Public Company Accounting Oversight Board (PCAOB)
|

Senior Economic Research Fellow

Washington D.C., DC, US

Summary

Contributed expert economic research and analysis to inform regulatory policy and oversight within the public company auditing sector.

Highlights

Conducted advanced economic research to support PCAOB's mission, influencing policy development and regulatory enforcement.

Collaborated with a team of economists and policy experts to analyze complex auditing issues, enhancing the integrity of financial markets.

Published research insights relevant to audit committee oversight and financial reporting reliability, impacting industry best practices.

Georgetown University
|

Assistant Professor

Washington D.C., DC, US

Summary

Developed and delivered comprehensive accounting curricula while actively pursuing and publishing original research in financial accounting and auditing.

Highlights

Taught core accounting courses, including Financial Accounting and Intermediate Accounting, to undergraduate and MBA students, achieving high teaching evaluations.

Secured the Center of Financial Markets and Policy Research Grant (2012, 2013) and Capital Market Research Center Grant (2009), funding critical research initiatives.

Recognized with the Outstanding Faculty Teaching award (2009), demonstrating excellence in pedagogical methods and student engagement.

Published significant research in top academic journals, establishing expertise in areas such as employee stock options and recognition vs. disclosure.

Duke University, Fuqua School of Business
|

Research Assistant

Durham, NC, US

Summary

Supported faculty research projects, contributing to data collection, analysis, and literature reviews for accounting and business administration studies.

Highlights

Assisted in the research for the dissertation "Effects of recognition versus disclosure on the structure and financial reporting of share-based payments," laying foundational academic work.

Conducted extensive literature reviews and data analysis to support multiple faculty publications, enhancing research productivity.

Gained expertise in empirical research methodologies and academic writing, contributing to the successful completion of PhD studies.

The Washington Post Company
|

Internal Auditor

Washington D.C., DC, US

Summary

Performed internal audits to assess financial controls, operational efficiency, and compliance for a major media corporation.

Highlights

Conducted comprehensive audits of financial statements and operational processes, identifying areas for improved efficiency and control.

Evaluated compliance with internal policies and external regulations, mitigating risks and ensuring adherence to best practices.

Prepared detailed audit reports and presented findings to management, contributing to enhanced governance and accountability.

Deloitte & Touche LLP
|

Enterprise Risk Services Staff

Washington D.C., DC, US

Summary

Provided enterprise risk management services, assisting clients in identifying, assessing, and mitigating operational and financial risks.

Highlights

Supported clients in developing and implementing robust risk management frameworks, enhancing organizational resilience.

Assessed internal control systems and compliance procedures, contributing to stronger governance and reduced exposure.

Collaborated with senior consultants to deliver risk advisory solutions, gaining foundational experience in professional services.

Harvard Business School
|

Research Assistant

Boston, MA, US

Summary

Assisted faculty with research projects, focusing on data collection and analysis for business and accounting studies.

Highlights

Contributed to the development of Harvard Business School teaching cases, including "Asset Reporting" and "Achieving Customer Satisfaction at Pizza Hut (A)."

Supported faculty in various research endeavors, enhancing understanding of financial reporting and management accounting principles.

Developed strong research skills through data gathering, literature review, and analytical support for academic publications.

Deloitte & Touche LLP
|

Financial Audit Intern

Washington D.C., DC, US

Summary

Gained practical experience in financial auditing, supporting audit teams in client engagements and data verification processes.

Highlights

Assisted senior auditors in conducting financial statement audits, gaining exposure to public accounting practices.

Performed detailed testing of financial transactions and internal controls, ensuring accuracy and compliance.

Contributed to audit documentation and analysis, developing foundational skills in professional accounting services.

Education

Duke University, Fuqua School of Business
Durham, NC, United States of America

PhD

Business Administration (Accounting); Dissertation: "Effects of recognition versus disclosure on the structure and financial reporting of share-based payments."

University of Virginia, McIntire School of Commerce
Charlottesville, VA, United States of America

Master of Science

Accounting

University of Virginia, McIntire School of Commerce
Charlottesville, VA, United States of America

Bachelor of Science

Commerce (Accounting & Management Information Systems)

Awards

Research and Doctoral Studies Small Grant Recipient

Awarded By

Academic Granting Body

Received funding to support ongoing research and doctoral studies.

Suzane Cummings Teaching Award (daytime MBA)

Awarded By

University of Arizona

Recognized for excellence in teaching within the daytime MBA program.

AAA Deloitte Foundation Wildman Medal Award

Awarded By

American Accounting Association (AAA) Deloitte Foundation

Prestigious award recognizing significant contributions to accounting literature.

Eller Professorship

Awarded By

University of Arizona, Eller College of Management

Appointed to a distinguished professorship, recognizing outstanding academic achievement.

AAA Best Dissertation Chair Award – Auditing

Awarded By

American Accounting Association (AAA)

Honored for exceptional mentorship and guidance as a dissertation chair in auditing.

Eller Fellowship

Awarded By

University of Arizona, Eller College of Management

Received a fellowship supporting research and academic pursuits within the Eller College.

2nd Prize in McGlaughlin 20th Anniversary Conference on Ethics in Accounting

Awarded By

McGlaughlin Conference

Awarded second prize for contributions at a significant conference on ethics in accounting.

Public Company Accounting Oversight Board Research Fellowship

Awarded By

Public Company Accounting Oversight Board (PCAOB)

Awarded a fellowship to conduct research directly impacting public company auditing oversight.

Center of Financial Markets and Policy Research Grant

Awarded By

Georgetown University

Secured research funding from the Center of Financial Markets and Policy.

Center of Financial Markets and Policy Research Grant

Awarded By

Georgetown University

Secured research funding from the Center of Financial Markets and Policy.

Outstanding Faculty Teaching Award

Awarded By

Georgetown University

Recognized for exceptional teaching performance and student impact.

Capital Market Research Center Grant

Awarded By

Georgetown University

Received a grant to support research initiatives in capital markets.

Doctoral Consortium Fellow

Awarded By

American Accounting Association (AAA)

Selected as a fellow for the prestigious AAA Doctoral Consortium.

FASB Doctoral Program

Awarded By

Financial Accounting Standards Board (FASB)

Participated in the esteemed FASB Doctoral Program.

Top 15% Teaching Award for Adjunct Faculty

Awarded By

University of Maryland

Recognized for outstanding teaching performance as an adjunct faculty member.

Publications

Registered report proposal: Auditing Standard's Emphasis on Auditor Judgement and Regulatory Enforcement

Published by

Working Paper Series

Summary

Proposed research on the implications of auditing standards emphasizing auditor judgment and regulatory enforcement.

Are Voluntary Disclosure and ICFR Verification Substitutes or Complements?

Published by

Working Paper Series

Summary

Examines the relationship between voluntary disclosures and ICFR verification in financial reporting.

Putting the IT in AudIT Risk: IT Complexity and IT Auditor Mitigation

Published by

Working Paper Series

Summary

Research on the interplay of IT complexity, audit risk, and auditor mitigation strategies.

The Impact of National Office Governance on Audit Quality

Published by

Auditing a Journal of Practice and Theory

Summary

Investigates the influence of national office governance structures on overall audit quality.

An AI Best Practice for B-Schools

Published by

AACSB

Summary

Article discussing best practices for integrating AI into business school curricula and operations.

Registered report proposal: The Impact of the 150-hour Rule on Auditor Wages and Audit Pricing and Efficiency

Published by

Working Paper Series

Summary

Proposed research on the effects of the 150-hour rule on auditor compensation, audit pricing, and efficiency.

The Economics of Audit Production: What Matters for Audit Quality - An Empirical Analysis of the Role of Mid-level Managers within the Audit Firm

Published by

Accounting Review

Summary

Empirical analysis of factors influencing audit quality, focusing on the role of mid-level managers.

Audit Committee Oversight and Financial Reporting Reliability: Are Audit Committees Overloaded?

Published by

Management Science

Summary

Explores the effectiveness of audit committee oversight and its impact on financial reporting reliability.

Why Do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data

Published by

Working Paper Series

Summary

Investigates reasons behind auditors' failure to report material weaknesses in internal controls based on PCAOB data.

Do Managers Make Opportunistic Materiality Judgments?

Published by

Working Paper Series

Summary

Investigates whether managers make opportunistic judgments regarding materiality in financial reporting.

The Costs of Waiving Audit Adjustments

Published by

Journal of Accounting Research

Summary

Examines the costs associated with auditors waiving proposed audit adjustments.

Tax Non-Audit Services and Client Income Tax Estimation Error

Published by

Auditing a Journal of Practice and Theory

Summary

Investigates the relationship between tax non-audit services and client income tax estimation errors.

Immaterial Error Corrections and Financial Reporting Reliability

Published by

Contemporary Accounting Research

Summary

Research on the implications of immaterial error corrections for financial reporting reliability.

Direct Measures of Auditors' Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability

Published by

Journal of Accounting Research

Summary

Explores auditors' quantitative materiality judgments and their impact on financial reporting reliability.

Securities Law Expertise and Corporate Disclosure

Published by

The Accounting Review

Summary

Analyzes the impact of securities law expertise on corporate disclosure practices.

Who is Responsible for Ensuring a High-quality Audit that Achieves Accurate Financial Reporting?

Published by

Maandblad Voor Accountancy En Bedrijfseconomie

Summary

Discusses accountability for high-quality audits and accurate financial reporting.

Measuring Income Tax Accrual Quality

Published by

Review of Accounting Studies

Summary

Research on methodologies for measuring the quality of income tax accruals.

Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is not an Issue

Published by

The Accounting Review

Summary

Investigates how market participants evaluate recognized and disclosed accounting items under conditions of reliability.

Boards, Auditors, Attorneys, and Compliance with Mandatory SEC Disclosure Rules

Published by

Managerial & Decision Economics

Summary

Examines the roles of boards, auditors, and attorneys in ensuring compliance with SEC disclosure rules.

Evidence on differences between Recognition and Disclosure: A Comparison of Inputs to Estimate Fair Values of Employee Stock Options

Published by

Journal of Accounting and Economics

Summary

Empirical analysis comparing recognition and disclosure in estimating fair values of employee stock options.

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R

Published by

Journal of Accounting Research

Summary

Research on the effects of FAS 123-R on employee stock option vesting.

Certificates

Certified Public Accountant, retired

Issued By

Virginia Board of Accountancy

Skills

Accounting & Financial Reporting

Financial Accounting, Managerial Accounting, Intermediate Accounting, Advanced Accounting, Accounting Information Systems, Financial Reporting, Auditing, Income Tax Accrual, Employee Stock Options, Materiality Judgments, Internal Controls, SEC Disclosure Rules, GAAP, IFRS.

Research & Analysis

Empirical Research, Quantitative Analysis, Data Analysis, Econometrics, Academic Publishing, Literature Review, Dissertation Research, Research Design, Economic Research, Policy Analysis.

Teaching & Mentorship

Curriculum Development, Course Instruction, Graduate Supervision, Undergraduate Mentorship, MBA Instruction, Teaching Case Development, Faculty Development, Public Speaking.

Leadership & Service

Academic Leadership, Committee Leadership, Editorial Review, Program Committee, Stakeholder Engagement, Professional Development, PCAOB Advisory Group, Financial Accounting and Reporting Section.

Projects

Financial Accounting: Earnings Management and Ethics (Breakout Learning Case)

Summary

Developed a teaching case focused on earnings management and ethical considerations in financial accounting, complete with instructor resources.

Expense Recognition (Harvard Business School Case)

Summary

Co-authored a Harvard Business School teaching note on expense recognition principles, utilized by business students worldwide.

Asset Reporting (Harvard Business School Case)

Summary

Co-authored a Harvard Business School teaching note on asset reporting principles, used in global business education.

Liability Reporting (Harvard Business School Case)

Summary

Co-authored a Harvard Business School teaching note on liability reporting principles, equipping students with analytical tools.

Achieving Customer Satisfaction at Pizza Hut (A) (Harvard Business School Case)

Summary

Co-authored a Harvard Business School case study analyzing customer satisfaction strategies at Pizza Hut.