Jacquelyn Gillette

Massachusetts Institute of Technology (MIT) - Sloan School of Management

77 Massachusetts Ave. E62-663

Cambridge, MA 02142

United States

  • Massachusetts Institute of Technology (MIT) - Sloan School of Management

SCHOLARLY PAPERS

10

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TOTAL CITATIONS
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47

Scholarly Papers (10)

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1.

The Role of Debt Analyst Reports for Firms in Financial Distress

Number of pages: 47 Posted: 25 Aug 2016
Jacquelyn Gillette
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 581 (102,057)
Citation 1

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Debt Analysts, Corporate Bond Market, Financial Distress, Piggybacking

2.

The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody’s Municipal Ratings

Number of pages: 66 Posted: 16 Apr 2018 Last Revised: 10 Apr 2020
Jacquelyn Gillette, Delphine Samuels and Frank Zhou
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Chicago -- Booth School of Business and University of Pennsylvania - The Wharton School
Downloads 527 (115,359)
Citation 17

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Municipal Bonds, Municipal Disclosure, Credit Ratings, Moody’s Recalibration, Underwriters, Single Audit Act

3.

Conflicts of Interest in Subscriber-Paid Credit Ratings

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 21 Oct 2021 Last Revised: 14 Jun 2023
Samuel B. Bonsall, Jacquelyn Gillette, Gabriel Pundrich and Eric C. So
Pennsylvania State University - Department of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Florida and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 406 (157,234)
Citation 1

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Credit Ratings, Issuer-Pay Model, Subscriber-Pay Model, NRSRO, Information Intermediaries

4.

Do Rating Agencies Benefit From Providing Higher Ratings? Evidence From the Consequences of Municipal Bond Ratings Recalibration

Downloads 397 (161,223)
Citation 27

Do Rating Agencies Benefit From Providing Higher Ratings? Evidence From the Consequences of Municipal Bond Ratings Recalibration

Georgetown McDonough School of Business Research Paper No. 3070712
Number of pages: 45 Posted: 16 Nov 2017 Last Revised: 19 Apr 2019
Anne Beatty, Jacquelyn Gillette, Reining Petacchi and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 397 (159,644)
Citation 27

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Rating agencies, Municipal bonds, Conflicts of interest

Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration

Journal of Accounting Research, Vol. 57, No. 2, 2019, Georgetown McDonough School of Business Research Paper No. 3406272
Posted: 24 Jun 2019
Anne Beatty, Jacquelyn Gillette, Reining Petacchi and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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credit rating; rating agency; municipal debt; issuer-pay model; conflicts of interest

5.

Debt Analyst Coverage of Private Firms

Number of pages: 66 Posted: 01 May 2020 Last Revised: 03 May 2021
Jacquelyn Gillette
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 380 (169,304)

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Debt analysts, Private firms, Corporate bond market

6.

Measuring Financial Reporting Quality in Municipal Organizations: Determinants and Consequences

Number of pages: 53 Posted: 28 Mar 2021 Last Revised: 12 May 2025
Inna Abramova, Jacquelyn Gillette and Joseph Weber
London Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 329 (198,319)

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Municipal accounting, municipal organizational structure, Finance Director, CFO, Accounting Quality

7.

Regulating Financial Advice: Evidence from the Municipal Bond Market

Number of pages: 46 Posted: 18 Jan 2024
Jacquelyn Gillette and Gabriel Pundrich
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Florida
Downloads 160 (400,044)
Citation 1

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Financial advisors, Municipal bond market, Series 50 exam, Information intermediaries

8.

Grammatical Errors, Financial Reporting Quality and Audit Engagement Risk

Number of pages: 44 Posted: 12 Dec 2024
Blake Canziani, Jacquelyn Gillette and Gabriel Pundrich
University of Florida - Fisher School of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Florida
Downloads 127 (482,764)

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M40, M41, M42 grammatical errors, restatements, financial disclosure, audit engagement risk

9.

The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings

Journal of Accounting Research, Volume 58, Issue 3, 2020
Posted: 02 Jul 2020
Jacquelyn Gillette, Delphine Samuels and Frank Zhou
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Chicago -- Booth School of Business and University of Pennsylvania - The Wharton School

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municipal bonds; municipal disclosure; credit ratings; Moody’s recalibration; underwriters; Single Audit Act

10.

Measuring Firms’ Investment in Accounting Resources: Implications for Malfeasance Versus Optimal Incompetence

Posted: 19 Oct 2017
Jacquelyn Gillette, Sudarshan Jayaraman, Sudarshan Jayaraman and Jerold L. Zimmerman
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Simon Business School, University of RochesterUniversity of Rochester - Simon Business School and University of Rochester - Simon Business School

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Accounting Resources, Spelling Errors, Restatements, Filing Timeliness, Earnings Quality