Rachel M. Hayes earned her undergraduate degree from Oberlin College and her MBA from the University of Colorado. After receiving her Ph.D. at the Stanford University Graduate School of Business, she taught at Northwestern University and the University of Chicago before moving to the University of Utah. Dr. Hayes's research interests include disclosure and the use of accounting information in compensation and other governance settings. Her research has been published in a number of scholarly journals, including the Journal of Accounting Research, the Journal of Accounting and Economics, and the Rand Journal of Economics. Dr. Hayes is currently an editor at The Accounting Review and serves on the editorial boards of the Journal of Accounting Research and the Journal of Accounting and Economics. She teaches financial accounting electives at the Undergraduate and Masters levels, as well as a Ph.D.-level seminar in Information Economics.