Simon Business School
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Faculty Profile

Sudarshan Jayaraman
Associate Professor of Accounting
Phone: 585.275.3491
Office: 3-160B Carol Simon Hall

Bio

My research interests are in corporate governance and the effects of accounting information in financial markets. My work on corporate governance has examined how large shareholders discipline managers via the threat of exit, and the role that stock market liquidity plays in the design of executive compensation contracts.

Teaching Interests

In addition to teaching a Ph.D. seminar, I teach Managerial Accounting in the Masters of Finance (NYC), the full-time MBA and the evening MBA programs.

Research Interests

I am currently interested in the functioning of financial institutions and the propagation of shocks between the banking and industrial sectors. In ongoing work, I examine whether bank leverage incentivizes managers to monitor their borrowers. My publications have appeared in the Journal of Accounting & Economics, Journal of Accounting Research, Journal of Finance, Review of Accounting Studies and The Accounting Review. My work has been presented not only at academic conferences within the U.S. and around the world, but also at regulatory bodies such as the European Central Bank and the Federal Reserve Bank of New York.

Professional History

Associate Professor of Accounting
University of Rochester, Simon Business School
July 2014 -
Citibank, Mumbai, India
1997 -
Olin Business School, Washington University
2007 - June 2014
HDFC Bank, Mumbai, India
1998 - 1999
KPMG, Mumbai, India
1997 - 1998

Education

UNC Chapel Hill - 2007
Ph D
Accounting
Bentley College - 2001
MBA
Finance
Institute of Chartered Accountants of India - 1997
Other
CPA (India)
University of Bombay - 1995
Other
Bachelor of Commerce
Accounting

Publications

2016
Cross-Border Financing by the Industrial Sector Increases Competition in the Domestic Banking Sector
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: The Accounting Review
Volume: 91
Issue: 2
2015
CEO Equity Incentives and Financial Misreporting: The Role of Auditor Expertise
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: The Accounting Review
Volume: 90
Issue: 1
2013
Exit as Governance: An Empirical Analysis
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: The Journal of Finance
Volume: 68
Issue: 6
2013
Agency-based demand for conservatism: evidence from state adoption of antitakeover laws
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Review of Accounting Studies
Volume: 18
Issue: 1
2012
Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics
Volume: 53
Issue: 1
2012
The effect of enforcement on timely loss recognition: Evidence from insider trading laws
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Accounting and Economics
Volume: 53
Issue: 1
2012
Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Accounting Research
Volume: 50
Issue: 1
2011
The role of stock liquidity in executive compensation
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: The Accounting Review
Volume: 87
Issue: 2
2008
Earnings volatility, cash flow volatility, and informed trading
Contribution Type: Journal Article, Academic Journal
Journal/Publisher/Proceedings Publisher: Journal of Accounting Research
Volume: 46
Issue: 4

Current Research Programs

Is Silence Golden? Real Effects of Mandatory Disclosure
Should I Stay or Should I Grow? Real Effects of Learning from Disclosures
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