Author Page for Reining Petacchi

1.

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

Independent and Georgetown University - Department of Accounting and Business Law

Downloads 1,382 (24,996)

Citation 47

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

Pennsylvania State University - Smeal College of Business, National Taiwan University - College of Management and Georgetown University - Department of Accounting and Business Law

Downloads 950 (42,898)

Citation 24

Abstract:

3.

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

Pennsylvania State University - Smeal College of Business and Georgetown University - Department of Accounting and Business Law

Downloads 893 (46,667)

Citation 9

Abstract:

4.

The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality

The Accounting Review, Forthcoming

Number of pages: 56 Posted: 15 Jul 2019 Last Revised: 29 Aug 2023

Daniel Aobdia and Reining Petacchi

Pennsylvania State University - Smeal College of Business and Georgetown University - Department of Accounting and Business Law

Downloads 800 (54,247)

Citation 3

Abstract:

5.

The politics of government resource allocation: Evidence from U.S. state government awarded economic incentives

Number of pages: 78 Posted: 01 Mar 2018 Last Revised: 26 Jan 2021

Daniel Aobdia, Allison Koester and Reining Petacchi

Pennsylvania State University - Smeal College of Business, Georgetown University - McDonough School of Business and Georgetown University - Department of Accounting and Business Law

Downloads 584 (81,336)

Citation 1

Abstract:

6.

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 583 (81,515)

Citation 2

Abstract:

7.

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 at Manoa - Shidler College of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 570 (83,874)

Citation 6

Abstract:

8.

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

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

Downloads 505 (97,501)

Citation 18

Abstract:

9.

Preparer Opposition and Strategic Implementation of Governmental Accounting Standards: Evidence from Public Pension Accounting Reform

Management Science, Forthcoming

Number of pages: 47 Posted: 04 Dec 2014 Last Revised: 20 May 2022

Abigail M. Allen and Reining Petacchi

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

Downloads 461 (108,773)

Citation 3

Abstract:

10.

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

Downloads 374 (138,402)

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 374 (137,290)

Citation 20

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:

11.

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 357 (145,690)

Citation 4

Abstract:

12.

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 (Helen) Zhang

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

Downloads 314 (167,192)

Citation 4

Abstract:

13.

Innovation and Accounting Discretion

Georgetown McDonough School of Business Research Paper No. 3471927

Posted: 28 Oct 2019

Paolo Petacchi and Reining Petacchi

American University - Accounting and Georgetown University - Department of Accounting and Business Law

Reining Petacchi

Georgetown University - Department of Accounting and Business Law

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Scholarly Papers (13)

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

Abstract:

Capital Market Consequences of Audit Partner Quality

Abstract:

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

Abstract:

The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality

Abstract:

The politics of government resource allocation: Evidence from U.S. state government awarded economic incentives

Abstract:

Information Asymmetry and Capital Structure: Evidence from Regulation FD

Abstract:

The Influence of Elections on the Accounting Choices of Governmental Entities

Abstract:

Public Pension Accounting Rules and Economic Outcomes

Abstract:

Preparer Opposition and Strategic Implementation of Governmental Accounting Standards: Evidence from Public Pension Accounting Reform

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:

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

Abstract:

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

Abstract:

Innovation and Accounting Discretion

Abstract: