About the Contributors
Daniel Cohen, PhD
Daniel Cohen is an associate professor of accounting at the School of Management at the University of Texas at Dallas. He holds a PhD in accounting from the Kellogg School of Management at Northwestern University. Throughout his academic career, Daniel has been on the faculty at the University of Southern California (Marshall School of Business), New York University (Stern School of Business), and University of Pennsylvania (Wharton School of Business). Cohen's research focuses on issues related to capital markets, financial reporting and disclosures, discretionary accounting choices, corporate governance, federal and state regulation, and analyst earnings forecasts. Cohen has published numerous articles in leading academic journals such as Journal of Accounting and Economics, Journal of Accounting, Auditing and Finance, Review of Accounting Studies, and the Accounting Review. Cohen is also an associate editor at the Journal of Accounting and Economics and serves on the editorial boards of Contemporary Accounting Research, The International Journal of Accounting, and The Accounting Review.
Patricia M. Dechow, PhD
Patricia M. Dechow is the Donald H. and Ruth F. Seiler Professor of Public Accounting at the Haas School of Business, University of California, Berkeley. She has held faculty positions at the University of Michigan and the Wharton School at the University of Pennsylvania. She has a PhD in Accounting and Finance from the University ...
