Preeti Choudhary
Associate Professor of Accounting
Eller Fellow
McClelland Hall 301J
1130 E. Helen St.
P.O. Box 210108
Tucson, Arizona 85721-0108
Areas of Expertise
- Capital markets financial accounting
- Financial reporting for taxes
- Recognition versus disclosure
- Financial reporting reliability and auditing
- Materiality
Degrees
PhD in Business Administration (Accounting), Duke University, 2008
Master of Science in Accounting, University of Virginia, 2000
BS in Commerce, University of Virginia, 1999
Additional Links
Member of the Public company Accounting Oversight Board’s Standards and Emerging Issues Advisory Board (PCAOB SEIAG)
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, 94(4): 141-172, 2019 (with Bozanic, Z., and K. Merkley) (Columbia Law School Blog)
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"Who is Responsible for Ensuring a High-quality Audit that Achieves Accurate Financial Reporting?" Maandblad Voor Accountancy En Bedrijfseconomie, 92(7/8): 201-203, 2018
- “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)
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“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)
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“Tax Non-Audit Services and Client Income Tax Estimation Error” Auditing a Journal of Practice and Theory, 41(2): 113-139. (With A. Koester and R. Pawlewicz)
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“The Costs of Waiving Audit Adjustments” Journal of Accounting Research, forthcoming with K. Merkley and K. Schipper. (Forbes Article)(CII Podcast)
Working Papers
- “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, Penn State University and Public Company Accounting Oversight Board, 2021
- “Audit Committee Oversight and Financial reporting reliability: Are audit committees overloaded?” 2020 (with M. Ashraf and J. Jaggi) (Columbia Law School Blog)
- “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)
- “The Impact of National Office Involvement on Audit Quality,” with Jade Chen, University of Arizona, 2020.
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"The Implications of IT Environment on the Audit and Financial Reporting Quality", with Jake Sigler and Vik Ramadas, Xavier University and Public Company Accounting Oversight Board, 2021.
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"Determinants and Consequenses of Management’s Reporting Materiality Descretion", with Jonathan Black and Ted Goodman, Purdue University and University of Arizona.
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"Does Verification of Internal Control over Financial Reporting Affect Voluntary Disclosure?", with Jade Chen, Aditi Khatri, and Shyam Sunder, University of Arizona, 2022.