Nemit Shroff

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Associate Professor

100 Main St.

E62-679

Cambridge, MA MA 02142

United States

http://mitsloan.mit.edu/faculty/detail.php?in_spseqno=51407&co_list=F

SCHOLARLY PAPERS

19

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Rank 1,461

SSRN RANKINGS

Top 1,461

in Total Papers Downloads

21,359

SSRN CITATIONS
Rank 2,818

SSRN RANKINGS

Top 2,818

in Total Papers Citations

290

CROSSREF CITATIONS

133

Scholarly Papers (19)

1.

Incentives for Tax Planning and Avoidance: Evidence from the Field

The Accounting Review, Vol. 89, No. 3, pp. 991-1023, May 2014
Number of pages: 48 Posted: 19 Sep 2012 Last Revised: 17 May 2014
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,630 (2,938)
Citation 49

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Tax Planning, Tax Avoidance, Reputation, Financial Reporting Incentives, FIN 48, SOX

2.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,087 (7,518)
Citation 18

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Enforcement, Financial Reporting Quality, Earning Quality, IRS Audit

3.

Financial Reporting Quality and Economic Growth

Number of pages: 61 Posted: 11 Sep 2008 Last Revised: 24 Jun 2010
Feng Li and Nemit Shroff
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,941 (8,526)
Citation 8

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Financial reporting quality, corporate transparency, transparency, earnings quality, information uncertainty, IFRS, information asymmetry, economic growth

4.

Tax Rates and Corporate Decision Making

Review of Financial Studies, Vol. 30, No. 9, 2017, pp. 3128–3175.
Number of pages: 85 Posted: 13 Jan 2015 Last Revised: 22 Sep 2017
Duke University, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,897 (8,868)
Citation 15

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Tax rates, marginal tax rate, effective tax rate, investment, capital structure, behavioral biases, salience, heuristics

5.

Management Forecast Quality and Capital Investment Decisions

The Accounting Review, Vol. 89, No. 1, pp. 331-365, January 2014
Number of pages: 50 Posted: 27 Jul 2013 Last Revised: 22 Jan 2014
Purdue University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 1,795 (9,657)
Citation 11

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management earnings forecasts, voluntary disclosure, capital expenditure, investment, capital budgeting, managerial ability, forecasting ability

6.

Information Environment and the Investment Decisions of Multinational Corporations

The Accounting Review, Vol. 89, No. 2, pp. 759-790, March 2014
Number of pages: 51 Posted: 06 Oct 2011 Last Revised: 29 Mar 2014
Nemit Shroff, Rodrigo S. Verdi and Gwen Yu
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and University of Michigan
Downloads 1,487 (13,044)
Citation 55

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Corporate Investment, Investment Efficiency, Information Environment, Information Quality, Information Asymmetry, Multinational Corporations, MNCs, Financial Reporting Quality, Transparency

7.

Corporate Investment and Changes in GAAP

Review of Accounting Studies, Vol. 22, No. 1, pp. 1–63, March 2017
Number of pages: 68 Posted: 28 Dec 2011 Last Revised: 01 Mar 2017
Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,240 (17,277)
Citation 29

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Investment; Capital expenditure; R&D; GAAP; Accounting quality; Financial reporting rules; Covenants; Financing constraints

8.

The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 82 Posted: 03 Aug 2019
Boston College, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Downloads 1,106 (20,521)
Citation 17

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financial accounting, disclosure, real effects, investment, M&A, capital budgeting, agency frictions

9.

Real Effects of PCAOB International Inspections

The Accounting Review, Forthcoming
Number of pages: 62 Posted: 02 Oct 2015 Last Revised: 10 Oct 2019
Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,043 (22,389)
Citation 16

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investment, real effects, financing constraints, auditing, financial reporting, regulation

Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform

MIT Sloan Research Paper No. 4980-12
Number of pages: 60 Posted: 24 May 2011 Last Revised: 17 Nov 2013
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Houston, University of Notre Dame and Cheung Kong Graduate School of Business
Downloads 971 (24,459)
Citation 15

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Securities Offering Reform, Information Asymmetry, Voluntary Disclosure, Management Forecasts, Press Releases, Seasoned Equity Offerings, Market efficiency

Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Houston, University of Notre Dame and Cheung Kong Graduate School of Business

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Securities Offering Reform, Information Asymmetry, Voluntary Disclosure, Management Forecasts, Press Releases, Seasoned Equity Offerings, Market efficiency

11.

Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions

Journal of Financial Economics (JFE), Vol. 109, No. 3, pp. 682-706, September 2013
Number of pages: 60 Posted: 09 Apr 2012 Last Revised: 21 Jan 2014
Brad A. Badertscher, Nemit Shroff and Hal D. White
University of Notre Dame, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 962 (25,186)
Citation 47

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Corporate Investment, Private Companies, Uncertainty, Disclosure, Investment Efficiency

12.

When Does the Peer Information Environment Matter?

Journal of Accounting & Economics (JAE), Vol. 64, No. 2-3, pp. 183-214, November 2017
Number of pages: 68 Posted: 04 Mar 2016 Last Revised: 03 Dec 2017
Nemit Shroff, Rodrigo S. Verdi and Benjamin Yost
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) and Boston College - Carroll School of Management
Downloads 854 (29,872)
Citation 25

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Disclosure; Externalities; Regulation; Cost of Capital; Financial Accounting; Bonds; IPOs; SEOs

13.

Why Regulate Private Firm Disclosure and Auditing?

Accounting and Business Research, Vol 47, No. 5, 2017
Number of pages: 50 Posted: 09 Mar 2017 Last Revised: 10 Jun 2017
Michael Minnis and Nemit Shroff
University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 634 (44,832)
Citation 8

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Private companies; Regulation; Disclosure regulation; Accounting; Auditing; Financial reporting; Externalities; Survey

14.

Disclosure Incentives When Competing Firms Have Common Ownership

Journal of Accounting & Economics (JAE), Vol. 67, No. 2-3, pp. 387-415, April-May 2019
Number of pages: 64 Posted: 04 Mar 2019 Last Revised: 29 Jul 2019
Jihwon Park, Jalal Sani, Nemit Shroff and Hal D. White
Harvard University - Business School (HBS), Penn State University, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 555 (53,170)
Citation 7

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Disclosure, Common Ownership, Externalities, Propreitary Costs, Market Liquidity

15.

Real Effects of the Audit Choice

Journal of Accounting & Economics (JAE), Vol. 62, No. 1, 2016, pp. 157-181.
Number of pages: 58 Posted: 05 Oct 2015 Last Revised: 11 Aug 2016
Asad Kausar, Nemit Shroff and Hal D. White
American University - Kogod School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 504 (60,067)
Citation 7

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Audit; Financial reporting; Regulation; Investment; Debt; Financing constraints; Signaling

16.

Regulatory Oversight and Auditor Market Share

Journal of Accounting & Economics (JAE), Vol. 63, No. 2, 2017, pp. 262-287.
Number of pages: 70 Posted: 23 Mar 2017 Last Revised: 03 May 2017
Daniel Aobdia and Nemit Shroff
Northwestern University - Kellogg School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 459 (67,478)
Citation 7

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Auditing; regulation; PCAOB; market share; assurance; financial accounting; agency costs

17.

Discussion of 'Is the Risk of Product Market Predation a Cost of Disclosure?'

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, pp. 326–332, November/December 2016
Number of pages: 16 Posted: 16 Sep 2016 Last Revised: 30 Nov 2016
Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 102 (283,239)
Citation 7

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Disclosure; Competition; Predation; Financing Constraints; Regulation

18.

Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'

Number of pages: 52 Posted: 26 Feb 2020
Michelle Hanlon and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 92 (302,768)

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Audit regulation, PCAOB, Audit quality, Enforcement, Disclosure

19.

The Impact of Ambiguity on Managerial Investment and Cash Holdings

Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 1071-1099, 2014
Number of pages: 29 Posted: 20 Oct 2014
City University of New York - Stan Ross Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Notre Dame and University of Michigan, Stephen M. Ross School of Business
Downloads 0 (720,935)
Citation 1
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ambiguity, risk, investment, cash holdings