Preeti Choudhary
McClelland Hall 301R
1130 E. Helen St.
P.O. Box 210108
Tucson, Arizona 85721-0108
Documents
Links
Areas of Expertise
Preeti Choudhary joined the Eller College of Management as associate professor in 2017. Her prior professional experience includes roles as a senior economic research fellow in the Office of Economic Risk and Analysis at the PCAOB, as an assistant professor at Georgetown University, as an IT auditor at Deloitte and Touche LLP in enterprise risk services and in internal audit at Graham Holdings Company. She is currently a member of the PCAOB Standards and Emerging Issues Advisory Group (SEIAG) and leader of the subcommittee on emerging issues. Her research interests include capital market effects of financial reporting, financial reporting reliability, materiality and audit quality. Her work has been published in many leading accounting journals and cited in regulatory rulemakings and comment letters. She is on the editorial board of The Accounting Review and the American Accounting Association Steering Committee. She earned her B.S. in commerce and M.S. in accounting from the University of Virginia and her Ph.D. from Duke University.
Teaching Interests
- Financial Accounting
Recently Published Papers
-
Ashraf, M, P. Choudhary, and J. Jaggi. 2024. “Audit Committee Oversight and Financial Reporting Reliability: Are Audit Committees Overloaded?” Management Science:1-34. (CII Podcast)
-
Aobdia, D., P. Choudhary, and N. Newberger. 2024. “The Economics of Audit Production: What Matters for Audit Quality - An Empirical Analysis of the Role of Mid-level Managers within the Audit Firm” Accounting Review, 99 (2): 1-29. (CII Podcast)
-
“The Costs of Waiving Audit Adjustments” Journal of Accounting Research, forthcoming with K. Merkley and K. Schipper. (Forbes Article)(CII Podcast)
-
“Direct Measures of Auditors’ Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability” Journal of Accounting Research, 57(5): 1303-1350, 2019 (with K. Merkley and K. Schipper) (CII Podcast) (Columbia Law School blog) (Business Scholarship Podcast) (Awarded the Wildman Medal)
-
“Immaterial Error Corrections and Financial Reporting Reliability” Contemporary Accounting Research,38(4):2423-2460, 2021 (with Merkley, and K. Schipper) (December 5 2019 Wall Street Journal)
Working Papers
- “The Impact of National Office Governance on Audit Quality” with Jade Chen, Loyola Marymount University and University of Arizona, 2024.
- The Implications of IT Sophistication on Audit Effort and Effectiveness, with Jake Sigler and Vik Ramadas, Xavier University and Public Company Accounting Oversight Board, 2024.
- Do Manager’s Make Opportunistic Materiality Judgements? with Jonathan Black and Ted Goodman, Purdue University and University of Arizona, 2024.
- Does Verification of Internal Control over Financial Reporting Affect Voluntary Disclosure?, with Jade Chen, Aditi Khatri, and Shyam Sunder, Loyola Marymount University and University of Arizona, 2023.
- “Why Do Auditors Fail to Report Material Weaknesses in Internal Controls? Evidence from the PCAOB Data” with Daniel Aobdia and Gil Sadka, Penn State University and University of Texas at Dallas, 2024.
Degree(s)
- PhD in Business Administration (Accounting), Duke University, 2008
- Master of Science in Accounting, University of Virginia, 2000
- BS in Commerce, University of Virginia, 1999