Center for Financial Reporting & Management


Congratulations to Patricia Dechow and Jose Plehn-Dujowich, 2015 AAA Award Winners!

Patricia Dechow received the 2015 Distinguished Contribution to Accounting Literature Award for her work with Ilia D. Dichev entitled, "The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors." Jose Plehn-Dujowich received the 2015 Notable Contributions to Accounting Literature Award for his work with Rajiv D. Banker and Dmitri Byzalov entitled, "Demand Uncertainty and Cost Behavior." Learn more

Panos Patatoukas Named "Top 10 Under 40" Business Professor

Classroom lectures have always provided fertile ground for new areas of research for Prof. Panos Patatoukas, who is inspired by conversations with MBA students. "For me, teaching doesn't feel like a job," says Patatoukas, an assistant professor who joined the Haas Accounting Group in 2010 after graduating from Yale University. "It is my passion and hobby."" For his boundless enthusiasm, research insights, and teaching accomplishments, Patatoukas earned a spot on the recently published Poets & Quants World's Best 40 Under 40 Business School Professors list, as well as the corresponding Top-10 B-Professors list of Fortune Magazine. Learn more

New Study by Haas Accounting Researchers

Patricia Dechow, Alastair Lawrence, and James Ryans provides evidence of increases in insider sales prior to the public disclosure of the Securities and Exchange Commission (SEC) comment letters relating to revenue recognition. Read the article in the New York Times

In Memoriam: Accounting Professor Emeritus George J. Staubus, Known for the "Decision-Usefulness Theory of Accounting"

George A. Staubus, the Michael Chetkovich professor emeritus at UC Berkeley's Haas School of Business, died on March 21, 2014 in Oakland, Calif., from bone marrow failure. He was 87.

Professor Staubus dedicated his life's work not only to the teaching and research of accounting but to continued improvement of the standards and practices of financial reporting. Staubus' colleagues say his work developing the "decision-usefulness theory of accounting" is an important contribution to financial accounting theory in the twentieth century. Read More

Congratulations to Professor Yaniv Konchitchki for being named Top 40 under 40!

Poets & Quants recently named Haas Assistant Accounting Professor Yaniv Konchitchki to its annual World's Top 40 Under 40 list lauding the best young business professors from around the globe. Poets & Quants, a business school news site, publishes the annual award to recognize professors who excel in research and in the classroom. Read More

Congratulations to Professor Yaniv Konchitchki on Multiple Achievements!

Berkeley-Haas Professor Yaniv Konchitchki excels both in research and in teaching. He received this year's Hellman Fellows Fund Research Award for "Showing Capacity for Great Distinction in Research. "This is a competitive and large award, selected across the University and determined by UC Berkeley's Chancellor and a prominent faculty panel. At the same time, MBA students awarded Konchitchki the prestigious Cheit Award for Excellence in Teaching, the highest teaching award bestowed upon professors at Berkeley Haas: Read more

Bloomberg Businessweek Ranks Haas Accounting Program #3

The Haas School placed third in a ranking of the best undergraduate business schools for accounting released by Bloomberg Businessweek on April 22, 2013.

The ranking of 124 undergraduate business programs in the U.S. is based on an online survey of undergraduate business students from the class of 2013. BYU Brigham Young University ranked #1 followed by Notre Dame as #2.

Berkeley-Haas is the only school among the top 10 on the list that does not have a formal accounting program, major, or specific degree. See the rest of the rankings here.

California Society of Certified Public Accountants East Bay Chapter Scholarship Winners 2012-2013

Congratulations to students Roy Hadar, Yevgeniy Pilipovskiy, and Denney Choi, who were awarded California Society of Certified Public Accountants East Bay Chapter scholarships for 2012-13. The merit based scholarships range from $3,000 - $6,000 and are awarded to students with an interest in pursuing accounting careers.

Investor Beware: Stock Analysts' Rounded Forecasts Are More Inaccurate and Upwardly Biased

In an era when a stock can take a beating if earnings fall a penny short of analysts' predictions, what factors influence whether forecasters seek precision to the penny or round off -- and how should their choice affect investors?

Berkeley-Haas Accounting Professor Patricia Dechow found that rounded forecasts are not only significantly more inaccurate than those that strive for penny-precision but also significantly more upwardly biased. The sharpest differences in both respects occur in companies with annual earnings per share of less than $10.