Preeti Choudhary

Associate Professor of Accounting

Preeti Choudhary

McClelland Hall 301J
1130 E. Helen St. 
P.O. Box 210108 
Tucson, Arizona 85721-0108 

520-621-4028
choudharyp@email.arizona.edu

Areas of Expertise

  • Capital markets financial accounting
  • Financial reporting for taxes
  • Recognition versus disclosure
  • Financial reporting reliability and auditing

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

SSRN Author Page

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)
  •  "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

  • “Do Greater Audit Committee Responsibilities Enhance Corporate Governance?” 2019 (with M. Ashraf and J. Jaggi)
  • “The Last Chance to Improve Financial Reporting Quality: Evidence from Recorded and Waived Audit Adjustments,” Cornell University and Duke University, 2019 (with K. Merkley and K. Schipper)
  • “Why Audit Input Matters? An Analysis of the Determinants of Audit Quality, Profitability, and Audit Fees Using PCAOB Data” with Daniel Aobdia and Noah Newberger, Northwestern University and Public Company Accounting Oversight Board, 2019.
  •  “Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data,” Northwestern University and University of Texas at Dallas, 2019 (with D. Aobdia and G. Sadka)
  •  “Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers?” Cornell University and Duke University, 2018 (with K. Merkley and K. Schipper)
  •   “Do Auditor-Provided Tax Services Affect Estimation Error in the Tax Account?” Georgetown University and George Mason University, 2017 (with A. Koester and R. Pawlewicz)