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

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 5,883

SSRN RANKINGS

Top 5,883

in Total Papers Downloads

10,273

SSRN CITATIONS
Rank 10,006

SSRN RANKINGS

Top 10,006

in Total Papers Citations

100

CROSSREF CITATIONS

24

Scholarly Papers (14)

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 1,392 (19,217)
Citation 32

Abstract:

Loading...

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

Abstract:

Loading...

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

2.

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 1,232 (23,502)
Citation 10

Abstract:

Loading...

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

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 Questrom School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology
Downloads 1,177 (24,718)
Citation 10

Abstract:

Loading...

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 Questrom School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology

Abstract:

Loading...

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

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 - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology
Downloads 1,140 (26,321)
Citation 22

Abstract:

Loading...

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

5.

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 946 (34,367)
Citation 26

Abstract:

Loading...

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

6.

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: 19 Aug 2021
Jose Maria Liberti, Jason Sturgess and Andrew Sutherland
Northwestern University - Kellogg School of Management, Queen Mary University of London and Massachusetts Institute of Technology
Downloads 822 (41,804)
Citation 1

Abstract:

Loading...

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

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 University of Mannheim
Downloads 819 (42,013)
Citation 4

Abstract:

Loading...

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

8.

Auditors are Known by the Companies They Keep

Number of pages: 72 Posted: 19 Feb 2019 Last Revised: 04 Feb 2020
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 644 (57,665)
Citation 8

Abstract:

Loading...

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

9.

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 615 (61,163)
Citation 7

Abstract:

Loading...

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

10.

RegTech

Number of pages: 56 Posted: 05 Jan 2022 Last Revised: 29 Apr 2022
National University of Singapore - Department of Finance, University of Texas at Austin, The University of Hong Kong and Massachusetts Institute of Technology
Downloads 608 (62,217)

Abstract:

Loading...

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

11.

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 and Massachusetts Institute of Technology
Downloads 482 (82,805)
Citation 5

Abstract:

Loading...

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

12.

Supervisor Influence on Employee Financial Misconduct

Number of pages: 58 Posted: 27 Jul 2020 Last Revised: 24 May 2021
Zachary T Kowaleski, Andrew Sutherland and Felix Vetter
University of Texas at Austin, Massachusetts Institute of Technology and University of Mannheim
Downloads 289 (146,699)

Abstract:

Loading...

financial misconduct; information asymmetries; investment advisers; organizational economics; delegation

13.

Technology is Changing Lending: Implications for Research (A Discussion of Costello, Down, and Mehta (2020))

Number of pages: 25 Posted: 01 Oct 2020
Andrew Sutherland
Massachusetts Institute of Technology
Downloads 107 (343,075)

Abstract:

Loading...

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

14.

Valuing Real Options: Insights from Competitive Strategy

THE VALUATION HANDBOOK: VALUATION TECHNIQUES FROM TODAY'S TOP PRACTITIONERS, Forthcoming
Posted: 29 Sep 2008 Last Revised: 17 Sep 2013
Andrew Sutherland and Jeffrey R. Williams
Massachusetts Institute of Technology and Tepper School of Business, Carnegie Mellon University

Abstract:

Loading...

Real Options, Valuation, Option Pricing, Corporate Finance, Investment Analysis, Capital Budgeting, Competitive Strategy, Competitive Dynamics, Business Strategy, Economic Value Added, Future Growth Value

Other Papers (1)

Total Downloads: 10
1.

Learning About Competitors: Evidence from SME Lending

Number of pages: 50 Posted: 01 Aug 2018
Olivier Darmouni and Andrew Sutherland
Columbia University - Columbia Business School and Massachusetts Institute of Technology
Downloads 10

Abstract:

Loading...

information sharing, competition, coordination, credit bureau, corporate loans, information aggregation