Reining Petacchi

Georgetown University - Department of Accounting and Business Law

McDonough School of Business

Washington, DC 20057

United States

SCHOLARLY PAPERS

13

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6,104

SSRN CITATIONS
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Top 12,796

in Total Papers Citations

69

CROSSREF CITATIONS

25

Scholarly Papers (13)

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
Rice University - Jesse H. Jones Graduate School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 1,292 (18,954)
Citation 28

Abstract:

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

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 838 (35,448)
Citation 24

Abstract:

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individual auditors, audit quality, capital market consequences

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 at Manoa - Shidler College of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 547 (62,296)
Citation 6

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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
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 472 (74,740)
Citation 7

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5.

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 469 (75,585)
Citation 8

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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 453 (78,532)
Citation 2

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7.

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 419 (86,067)
Citation 3

Abstract:

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Public Pension, GASB, Standard Setting, Lobbying, Government

8.

The Effect of Audit Firm Internal Governance on Auditor Behavior and Financial Reporting Quality: Evidence from Internal Inspections

Number of pages: 61 Posted: 15 Jul 2019 Last Revised: 29 Apr 2021
Daniel Aobdia and Reining Petacchi
Northwestern University - Kellogg School of Management and Georgetown University - Department of Accounting and Business Law
Downloads 345 (107,485)
Citation 3

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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
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 331 (111,871)
Citation 10

Abstract:

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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
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

10.

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
Northwestern University - Kellogg School of Management, Georgetown University and Georgetown University - Department of Accounting and Business Law
Downloads 325 (114,845)
Citation 1

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

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 321 (116,366)
Citation 4

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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 Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Georgetown University - Department of Accounting and Business Law and University of Minnesota
Downloads 292 (128,681)
Citation 4

Abstract:

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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

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Earning Management, Innovation