Author Page for Reining Petacchi

Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters

Number of pages: 63 Posted: 29 Oct 2008 Last Revised: 09 Dec 2015

Rick Johnston and Reining Petacchi

Rice University - Jesse H. Jones Graduate School of Business and Georgetown University - Department of Accounting and Business Law

Downloads 1,226 (15,818)

Citation 10

Abstract:

2.

Capital Market Consequences of Audit Partner Quality

The Accounting Review, Forthcoming

Number of pages: 53 Posted: 07 Sep 2013 Last Revised: 12 Feb 2015

Daniel Aobdia, Chan-Jane Lin and Reining Petacchi

Northwestern University - Kellogg School of Management, National Taiwan University - College of Management and Georgetown University - Department of Accounting and Business Law

Downloads 739 (32,945)

Citation 5

Abstract:

3.

The Influence of Elections on the Accounting Choices of Governmental Entities

Journal of Accounting Research, Forthcoming

Number of pages: 49 Posted: 02 Feb 2011 Last Revised: 30 Jan 2012

Reining Petacchi, Nolan Kido and Joseph Weber

Georgetown University - Department of Accounting and Business Law, University of Hawaii - Shidler College of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 533 (50,746)

Citation 1

Abstract:

4.

Public Pension Accounting Rules and Economic Outcomes

Number of pages: 56 Posted: 11 Jan 2013 Last Revised: 24 Jan 2015

James P. Naughton, Reining Petacchi and Joseph Weber

Northwestern University - Kellogg School of Management, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 459 (61,301)

Citation 2

Abstract:

5.

Information Asymmetry and Capital Structure: Evidence from Regulation FD

Journal of Accounting & Economics (JAE), Forthcoming

Number of pages: 52 Posted: 10 Jan 2008 Last Revised: 12 Feb 2015

Reining Petacchi

Georgetown University - Department of Accounting and Business Law

Downloads 436 (65,198)

Abstract:

6.

Public Pension Accounting Reform: Preparer Incentives and User Interest

Harvard Business School Accounting & Management Unit Working Paper No. 15-043

Number of pages: 59 Posted: 04 Dec 2014 Last Revised: 22 May 2018

Abigail M. Allen and Reining Petacchi

Brigham Young University - Marriott School and Georgetown University - Department of Accounting and Business Law

Downloads 385 (75,632)

Abstract:

7.

Consequences of State Balanced Budget Restrictions: Fiscal Constraints or Accounting Manipulations?

Number of pages: 44 Posted: 24 Sep 2012 Last Revised: 13 Aug 2014

Anna M. Costello, Reining Petacchi and Joseph Weber

University of Michigan, Stephen M. Ross School of Business, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 310 (96,737)

Citation 1

Abstract:

8.

Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems

Number of pages: 46 Posted: 09 Jun 2017 Last Revised: 28 Jul 2019

Daniel Aobdia and Reining Petacchi

Northwestern University - Kellogg School of Management and Georgetown University - Department of Accounting and Business Law

Downloads 285 (105,947)

Citation 7

Abstract:

9.

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

Downloads 282 (107,120)

Citation 3

2

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 282 (106,562)

Citation 3

Abstract:

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

Abstract:

10.

Hedge Commitments and Agency Costs of Debt: Evidence from Interest Rate Protection Covenants and Accounting Conservatism

Number of pages: 45 Posted: 31 Aug 2009 Last Revised: 04 Jul 2011

Anne Beatty, Reining Petacchi and Haiwen Zhang

Ohio State University (OSU) - Department of Accounting & Management Information Systems, Georgetown University - Department of Accounting and Business Law and University of Minnesota

Downloads 281 (107,507)

Abstract:

11.

Political Connections and Government-Awarded Economic Incentives: State-level Evidence

Number of pages: 77 Posted: 01 Mar 2018 Last Revised: 04 Dec 2018

Daniel Aobdia, Allison Koester and Reining Petacchi

Northwestern University - Kellogg School of Management, Georgetown University and Georgetown University - Department of Accounting and Business Law

Downloads 165 (179,376)

Citation 1

Abstract:

12.

Do Audit Firms’ Internal Inspection Programs Have Teeth? Evidence from the U.S. Operations of the Largest Audit Firms

Number of pages: 66 Posted: 15 Jul 2019

Daniel Aobdia and Reining Petacchi

Northwestern University - Kellogg School of Management and Georgetown University - Department of Accounting and Business Law

Downloads 50 (389,626)

Reining Petacchi

Georgetown University - Department of Accounting and Business Law

12

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Scholarly Papers (12)

Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters

Abstract:

Capital Market Consequences of Audit Partner Quality

Abstract:

The Influence of Elections on the Accounting Choices of Governmental Entities

Abstract:

Public Pension Accounting Rules and Economic Outcomes

Abstract:

Information Asymmetry and Capital Structure: Evidence from Regulation FD

Abstract:

Public Pension Accounting Reform: Preparer Incentives and User Interest

Abstract:

Consequences of State Balanced Budget Restrictions: Fiscal Constraints or Accounting Manipulations?

Abstract:

Consequences of Low-Quality Audits for Engagement Partners: The Importance of Audit Firm Quality Control Systems

Abstract:

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

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

Abstract:

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

Abstract:

Hedge Commitments and Agency Costs of Debt: Evidence from Interest Rate Protection Covenants and Accounting Conservatism

Abstract:

Political Connections and Government-Awarded Economic Incentives: State-level Evidence

Abstract:

Do Audit Firms’ Internal Inspection Programs Have Teeth? Evidence from the U.S. Operations of the Largest Audit Firms

Abstract: