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 1,260 (17,466)

Citation 22

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 799 (33,841)

Citation 17

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

Downloads 540 (56,853)

Citation 5

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

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 468 (67,955)

Citation 8

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 448 (71,672)

Citation 1

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 405 (80,799)

Citation 3

Abstract:

7.

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 397 (82,644)

Citation 7

Abstract:

8.

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 314 (107,938)

Citation 4

Abstract:

9.

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

Downloads 311 (109,039)

Citation 7

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 311 (108,415)

Citation 7

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 287 (118,825)

Citation 4

Abstract:

11.

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

Number of pages: 80 Posted: 01 Mar 2018 Last Revised: 19 Dec 2019

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 247 (138,816)

Citation 2

Abstract:

12.

Audit Firm Internal Governance, Auditor Behavior, and Financial Reporting Quality

Number of pages: 62 Posted: 15 Jul 2019 Last Revised: 03 Mar 2020

Daniel Aobdia and Reining Petacchi

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

Downloads 207 (164,221)

Citation 1

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

13

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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:

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

Abstract:

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

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: US State-level Evidence

Abstract:

Audit Firm Internal Governance, Auditor Behavior, and Financial Reporting Quality

Abstract:

Innovation and Accounting Discretion

Abstract: