Andrew Sutherland

Massachusetts Institute of Technology

Ford International Career Development Professor, Associate Professor

100 Main Street

Cambridge, MA 02142

United States

http://https://mitsloan.mit.edu/faculty/directory/andrew-gordon-sutherland

  • Massachusetts Institute of Technology

SCHOLARLY PAPERS

18

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17,285

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Top 5,863

in Total Papers Citations

291

CROSSREF CITATIONS

25

Scholarly Papers (18)

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1.

RegTech

MIT Sloan Research Paper 6563-22, Journal of Financial Economics (JFE), Vol. 154, No. 103792, 2024
Number of pages: 61 Posted: 05 Jan 2022 Last Revised: 08 Sep 2024
Ben Charoenwong, Zachary T Kowaleski, Alan Kwan and Andrew Sutherland
INSEAD, University of Texas at Austin, The University of Hong Kong and Massachusetts Institute of Technology
Downloads 2,470 (11,360)
Citation 2

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RegTech, FinTech, technology adoption, financial regulation, compliance, internal controls, complementary investments, software bundling

2.

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

Downloads 1,477 (25,390)
Citation 32

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

Chicago Booth Research Paper No. 13-75
Number of pages: 75 Posted: 19 Sep 2013 Last Revised: 02 Jun 2016
Michael Minnis and Andrew Sutherland
University of Chicago - Booth School of Business and Massachusetts Institute of Technology
Downloads 1,477 (24,948)
Citation 32

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Loan monitoring, financial contracting, collateral, debt contracts, relationship lending, tax returns, credit risk, banks

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Michael Minnis and Andrew Sutherland
University of Chicago - Booth School of Business and Massachusetts Institute of Technology

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Loan Monitoring; Financial Contracting; Collateral; Debt Contracts; Relationship Lending; Tax Returns; Credit Risk; Banks

3.

Institutional Investor Attention and Firm Disclosure

Number of pages: 59 Posted: 08 Nov 2017 Last Revised: 25 Nov 2019
Inna Abramova, John E. Core and Andrew Sutherland
London Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology
Downloads 1,468 (25,614)
Citation 10

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disclosure, management forecasts, liquidity, institutional ownership, passive investors, corporate governance, monitoring

4.

Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements

Chicago Booth Research Paper No. 15-42
Number of pages: 79 Posted: 23 Sep 2015 Last Revised: 24 May 2017
Philip G. Berger, Michael Minnis and Andrew Sutherland
University of Chicago - Chookaszian Accounting Research Center, University of Chicago - Booth School of Business and Massachusetts Institute of Technology
Downloads 1,302 (30,647)
Citation 22

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commercial lending, monitoring, information economics, lending concentration, financial statements, bank regulation, auditing, hard and soft information, theory of the firm

5.

Economic Growth and Financial Statement Verification

Downloads 1,229 (33,258)

Economic Growth and Financial Statement Verification

Chicago Booth Research Paper No. 14-30
Number of pages: 77 Posted: 30 Sep 2014 Last Revised: 02 Sep 2016
Petro Lisowsky, Michael Minnis and Andrew Sutherland
Boston University - Department of Accounting, University of Chicago - Booth School of Business and Massachusetts Institute of Technology
Downloads 1,229 (32,712)
Citation 10

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economic growth, commercial lending, banks, financial crisis, audit, verification, financial statements, lending standards

Economic Growth and Financial Statement Verification

Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 14 Nov 2017
Petro Lisowsky, Michael Minnis and Andrew Sutherland
Boston University - Department of Accounting, University of Chicago - Booth School of Business and Massachusetts Institute of Technology

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economic growth; commercial lending; banks; financial crisis;audit; verification; financial statements; lending standards

6.

Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology

MIT Sloan Research Paper No. 5170-16
Number of pages: 68 Posted: 06 Jul 2015 Last Revised: 10 May 2019
Andrew Sutherland
Massachusetts Institute of Technology
Downloads 1,136 (37,178)
Citation 26

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debt contracts; information sharing; information asymmetries; hard and soft information; credit bureaus; relationship lending; transactional lending; information economics; entrepreneurial finance; credit reports; credit scores, FinTech

7.

Can Ethics be Taught? Evidence from Securities Exams and Investment Adviser Misconduct

Number of pages: 46 Posted: 10 Oct 2019 Last Revised: 26 Dec 2019
Zachary T Kowaleski, Andrew Sutherland and Felix Vetter
University of Texas at Austin, Massachusetts Institute of Technology and Massachusetts Institute of Technology (MIT)
Downloads 1,098 (39,105)
Citation 4

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ethics; ethics training; compliance training; financial misconduct; financial regulation; fraud; investment advisers; labor economics

8.

How Voluntary Information Sharing Systems Form: Evidence from a U.S. Commercial Credit Bureau

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 60 Posted: 22 Apr 2020 Last Revised: 30 May 2023
Jose Maria Liberti, Jason Sturgess and Andrew Sutherland
Kellogg School of Management - Department of Finance, Queen Mary University of London and Massachusetts Institute of Technology
Downloads 1,032 (42,713)
Citation 1

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information sharing, access to credit, financial intermediation, fintech, SMEs

9.

Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence

Number of pages: 78 Posted: 08 Jun 2023 Last Revised: 24 Jun 2023
Eldar Maksymov, Mark E. Peecher, Andrew Sutherland and Joseph Weber
Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign, Massachusetts Institute of Technology and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 853 (55,617)
Citation 2

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Auditing, Financial Reporting, Material Misstatements, Audit Quality

10.

The Effect of Supervisors on Employee Misconduct

Number of pages: 61 Posted: 27 Jul 2020 Last Revised: 11 Oct 2023
Zachary T Kowaleski, Andrew Sutherland and Felix Vetter
University of Texas at Austin, Massachusetts Institute of Technology and Massachusetts Institute of Technology (MIT)
Downloads 766 (64,542)

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corporate misconduct; management control systems; supervisors; information asymmetry; delegation

11.

Auditors are Known by the Companies They Keep

Number of pages: 72 Posted: 19 Feb 2019 Last Revised: 04 Feb 2020
Jonathan A Cook, Zachary T Kowaleski, Michael Minnis, Andrew Sutherland and Karla M. Zehms
U.S. Securities and Exchange Commissionaffiliation not provided to SSRN, University of Texas at Austin, University of Chicago - Booth School of Business, Massachusetts Institute of Technology and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 754 (65,669)
Citation 8

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auditing, audit market structure, broker-dealers, financial advisers, financial intermediation, financial misconduct, reputation

12.

Regulatory Spillovers in Common Audit Markets

Chicago Booth Research Paper No. 17-24, MIT Sloan Research Paper No. 5234-17
Number of pages: 48 Posted: 19 Aug 2017 Last Revised: 15 Mar 2019
Raphael Duguay, Michael Minnis and Andrew Sutherland
Yale School of Management, University of Chicago - Booth School of Business and Massachusetts Institute of Technology
Downloads 720 (69,675)
Citation 7

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Sarbanes-Oxley, securities regulation, auditing, market structure, accounting, private firms, non-profits, labor economics

13.

Learning about Competitors: Evidence from SME Lending

Number of pages: 61 Posted: 11 Dec 2018 Last Revised: 18 May 2020
Olivier Darmouni and Andrew Sutherland
Columbia University - Columbia Business School, Finance and Massachusetts Institute of Technology
Downloads 675 (75,685)
Citation 9

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learning, information sharing, market structure, corporate loans, SME lending, loan maturity

14.

Financial Statements not Required*

MIT Sloan Research Paper No. 6843-23
Number of pages: 80 Posted: 19 Apr 2023 Last Revised: 31 Jul 2024
Michael Minnis, Andrew Sutherland and Felix Vetter
University of Chicago - Booth School of Business, Massachusetts Institute of Technology and Massachusetts Institute of Technology (MIT)
Downloads 645 (80,149)
Citation 1

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JEL Classification: G21, G23, M41, M42, D82, G30, O31 banks, lending standards, financial statements, auditing, private firms, SME lending, nonbank lending, fintech

15.

Technological Investment and Accounting: A Demand-Side Perspective on Accounting Enrollment Declines

Number of pages: 47 Posted: 13 Feb 2024 Last Revised: 22 Aug 2024
Henry L. Friedman, Andrew Sutherland and Felix Vetter
University of California, Los Angeles (UCLA) - Anderson School of Management, Massachusetts Institute of Technology and Massachusetts Institute of Technology (MIT)
Downloads 586 (90,664)

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JEL Classification: M41, M42, J24, J44, G30, O33 accounting, finance, technology, automation, labor markets

16.

Occupational Licensing and Minority Participation in Professional Labor Markets

Journal of Accounting Research, Forthcoming
Number of pages: 80 Posted: 27 Jan 2024
Andrew Sutherland, Matthias Uckert and Felix Vetter
Massachusetts Institute of Technology, University of Amsterdam and Massachusetts Institute of Technology (MIT)
Downloads 451 (124,516)
Citation 5

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occupational licensing, labor markets, CPAs, diversity and inclusion, regulatory capture, accounting quality

17.

Investment when New Capital is Hard to Find

MIT Sloan Research Paper No. 6842-23
Number of pages: 49 Posted: 01 Feb 2023 Last Revised: 26 Oct 2023
Olivier Darmouni and Andrew Sutherland
Columbia University - Columbia Business School, Finance and Massachusetts Institute of Technology
Downloads 405 (141,160)

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Investment, capital reallocation, secondary markets, SMEs, supply chain, COVID-19

18.

Technology is Changing Lending: Implications for Research

Number of pages: 25 Posted: 01 Oct 2020 Last Revised: 20 Mar 2023
Andrew Sutherland
Massachusetts Institute of Technology
Downloads 218 (268,507)

Abstract:

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Fintech; relationship lending; loan officers; discretion; trade credit; commercial lending