Preeti Choudhary

Preeti Choudhary joined the Eller College of Management as associate professor in 2017. Previously, she was assistant professor at Georgetown University. She earned her PhD in Accounting from Duke University in 2008. Prior to academia, she worked as an internal auditor for The Washington Post and in enterprise risk services with Deloitte. Her research focuses on capital markets financial accounting, financial reporting for taxes, recognition versus disclosure and financial reporting reliability.

Teaching Interests

• Financial Accounting

Recently Published Papers

•  "Securities Law Expertise and Corporate Disclosure" The Accounting Review, forthcoming (Columbia Law School Blog)
• “Direct Measures of Auditors’ Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability,” Indiana University and Duke University, 2019 (with K. Merkley and K. Schipper) The Journal of Accounting Research, forthcoming (CII Podcast) (Columbia Law School blog) (Business Scholarship Podcast)
•  "Who is Responsible for Ensuring a High-Quality Audit that Achieves Accurate Financial Reporting?" 2018
•  "Measuring Income Tax Accrual Quality" Review of Accounting Studies, 21:89-139, 2016 (with A. Koester and T. Shevlin)

Working Papers

• “The Impact of National Office Involvement on Audit Quality,” with Jade Chen, University of Arizona, 2020.
• “The Costs of Waiving Audit Adjustments,” with Kenneth Merkley and Katherine Schipper, Cornell University and Duke University, 2020. (Forbes Article)(CII Podcast)  
• “Why Do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data,” Northwestern University and University of Texas at Dallas, 2020 (with D. Aobdia and G. Sadka)
• “Audit Committee Oversight and Financial reporting reliability: Are audit committees overloaded?” 2020 (with M. Ashraf and J. Jaggi) (Columbia Law School Blog)
• “The Economics of Audit Production: What Matters for Audit Quality: An Empirical Analysis of the Role of Mid-level Managers within the Audit Firm” with Daniel Aobdia and Noah Newberger, Northwestern University and Public Company Accounting Oversight Board, 2021.
• “Immaterial Error Corrections and Financial Reporting Reliability” with Kenneth Merkley and Katherine Schipper, Indiana University and Duke University, 2020. (December 5 2019 Wall Street Journal)
•   “Do Auditor-Provided Tax Services Affect Estimation Error in the Tax Account?” Georgetown University and University of North Dakota, 2020 (with A. Koester and R. Pawlewicz)