Rachel Hayes
  • Interim Dean, David Eccles School of Business
  • Associate Dean, Faculty & Research, David Eccles School of Business
  • George & Dolores Eccles Presidential Chair, David Eccles School of Business
  • Professor, Accounting Department

Research Statement

Executive compensation, disclosure

Publications

  • Rachel M. Hayes (date unknown). Discussion of "Audit Committee Financial Expertise and Earnings Management: The Role of Status" by Badolato, Donelson, and Ege (2014). Journal of Accounting and Economics. Vol. 58. Accepted, .
  • Scott Schaefer (date unknown). CEO Pay and the Lake Wobegon Effect. Journal of Financial Economics. Accepted, .
  • Ellen Engel and Xue Wang (date unknown). The Sarbanes-Oxley Act and Firms' Going-Private Decisions. Journal of Accounting and Economics. Accepted, .
  • Paul Oyer and Scott Schaefer (date unknown). Co-Worker Complementarity and the Stability of Top Management Teams. Journal of Law, Economics, and Organizations. Accepted, .
  • Marlene Plumlee (date unknown). Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence. Journal of Accounting and Public Policy. Accepted, .
  • Rachel M. Hayes (date unknown). Stock options and managerial incentives for risk taking: Evidence from FAS 123R. Journal of Financial Economics. Accepted, .
  • Scott Schaefer (date unknown). Bonuses and Non-Public Information in Publicly Traded Firms. Review of Accounting Studies. Vol. 10, 431-464. Accepted, .
  • (date unknown). Discussion of "Underwater Options and the Dynamics of Executive Pay-to-Performance Sensitivities". Journal of Accounting Research. Vol. 42, 413-421. Accepted, .
  • Ellen Engel and Xue Wang (date unknown). CEO Turnover and Properties of Accounting Information. Journal of Accounting and Economics. Vol. 36, 197-226. Accepted, .
  • Ellen Engel and Elizabeth A. Gordon (date unknown). The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms. Journal of Accounting Research. Vol. 40, 485-518. Accepted, .
  • (date unknown). Discussion of `Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act,' (by Gao, Wu, and Zimmerman). Journal of Accounting Research. Accepted, .
  • Ellen Engel and Xue Wang (date unknown). Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process. Journal of Accounting and Economics. Accepted, .
  • Woo-Jin Chang (date unknown). Financial Distress Risk and New CEO Compensation. Management Science. Accepted, .