Reining Petacchi

Georgetown University - Department of Accounting and Business Law

McDonough School of Business

Washington, DC 20057

United States

  • Georgetown University - Department of Accounting and Business Law

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 11,418

SSRN RANKINGS

Top 11,418

in Total Papers Downloads

8,890

TOTAL CITATIONS
Rank 8,267

SSRN RANKINGS

Top 8,267

in Total Papers Citations

156

Scholarly Papers (13)

Actions:
Email selected abstracts
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 1,462 (28,628)
Citation 47

Abstract:

Loading...

Securities and Exchange Commission (SEC), Comment Letter, Disclosure, Enforcement, Regulation

2.

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 1,171 (39,618)
Citation 10

Abstract:

Loading...

3.

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 1,043 (46,754)
Citation 24

Abstract:

Loading...

individual auditors, audit quality, capital market consequences

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 1,003 (49,466)
Citation 3

Abstract:

Loading...

5.

Political connections and U.S. state government resource allocation effectiveness

The Journal of Law and Economics 67(3): 639-689
Number of pages: 77 Posted: 01 Mar 2018 Last Revised: 26 Nov 2024
Daniel Aobdia, Allison Koester and Reining Petacchi
Pennsylvania State University - Smeal College of Business, Georgetown University - Department of Accounting and Business Law and Georgetown University - Department of Accounting and Business Law
Downloads 800 (67,402)
Citation 1

Abstract:

Loading...

government economic incentives, government resource allocation, corporate political connections, economic growth

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 660 (86,510)
Citation 2

Abstract:

Loading...

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 598 (98,135)
Citation 6

Abstract:

Loading...

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 537 (112,427)
Citation 25

Abstract:

Loading...

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 495 (124,167)
Citation 3

Abstract:

Loading...

Public Pension, GASB, Standard Setting, Lobbying, Government

10.

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

Downloads 397 (160,881)
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 (159,289)
Citation 27

Abstract:

Loading...

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

Abstract:

Loading...

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

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 388 (165,002)
Citation 4

Abstract:

Loading...

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 336 (193,398)
Citation 4

Abstract:

Loading...

Interest rate risk, Hedge commitment

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

Abstract:

Loading...

Earning Management, Innovation