Rachel Hayes
  • George & Dolores Eccles Presidential Chair, David Eccles School of Business
  • Chair School of Accounting
  • Professor, Accounting Department

Research Statement

Executive compensation, disclosure

Publications

  • Woo-Jin Chang, Rachel M. Hayes & Stephen A. Hillegeist (2016). Financial Distress Risk and New CEO Compensation. Management Science. Discipline based - refereed, Published, 02/2016.
  • Marlene Plumlee, Darrell Brown, Rachel M. Hayes & R. Scott Marshall (2015). Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence. Journal of Accounting and Public Policy. Discipline based - refereed, Published, 07/2015.
  • Rachel M. Hayes (2014). 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. Discipline based - other, Published, 12/2014.
  • Rachel M. Hayes & Michael Lemmon and Mingming Qiu (2012). Stock options and managerial incentives for risk taking: Evidence from FAS 123R . Journal of Financial Economics. Discipline based - refereed, Published, 07/2012.
  • Hayes, R., & Ellen Engel and Xue Wang. (2010). Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process. Journal of Accounting and Economics. Discipline based - refereed, Published, 02/2010.
  • Hayes, R., & Scott Schaefer. (2009). CEO Pay and the Lake Wobegon Effect. Journal of Financial Economics. Discipline based - refereed, Published, 11/2009.
  • Hayes, R.(2009). 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. Discipline based - other, Published, 05/2009.
  • Hayes, R., & Ellen Engel and Xue Wang. (2007). The Sarbanes-Oxley Act and Firms' Going-Private Decisions. Journal of Accounting and Economics. Discipline based - refereed, Published, 09/2007.
  • Hayes, R., & Paul Oyer and Scott Schaefer. (2006). Co-Worker Complementarity and the Stability of Top Management Teams. Journal of Law, Economics, and Organizations. Discipline based - refereed, Published, 09/2006.
  • Hayes, R., & Scott Schaefer. (2005). Bonuses and Non-Public Information in Publicly Traded Firms. Review of Accounting Studies. 10, 431-464. Discipline based - refereed, Published, 2005.
  • Hayes, R.(2004). Discussion of "Underwater Options and the Dynamics of Executive Pay-to-Performance Sensitivities". (pp. 413-421). Journal of Accounting Research. Discipline based - other, Published, 2004.
  • Hayes, R., & Ellen Engel and Xue Wang. (2003). CEO Turnover and Properties of Accounting Information. Journal of Accounting and Economics. 36, 197-226. Discipline based - refereed, Published, 2003.
  • Hayes, R., & Ellen Engel and Elizabeth A. Gordon. (2002). The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms. Journal of Accounting Research. 40, 485-518. Discipline based - refereed, Published, 2002.