In his research, Professor Roychowdhury has investigated conditions under which managers manipulate their real operational activities to meet earnings targets. Currently, he primarily focuses on the influence of managers’ strategic incentives on their reporting and disclosure choices, as well as the real consequences of these choices. He is also highly interested in how financial market developments, the political environment and regulatory guidelines shape managers’ reporting choices. His work has been published in the leading academic journals, including Journal of Accounting & Economics, Journal of Accounting Research and The Accounting Review. He serves as an associate editor for the Journal of Accounting & Economics.
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