William Baber

William Baber has more than 30 years of experience teaching both financial and managerial accounting in MBA programs at Columbia, George Washington, the University of Rochester (Simon), Dartmouth (Tuck), Carnegie Mellon (Tepper), Duke (Fuqua), and Georgetown. Prior to his academic career, he worked as an auditor and a consultant with Arthur Young & Company (now Ernst and Young) in Washington, D.C. Baber received a Ph.D. from the University of North Carolina at Chapel Hill, an MBA from the University of Pittsburgh, and a B.S. from Bucknell University. His research, which addresses accounting and public policy issues, is published in a number of academic journals including the Journal of Accounting and Economics, The Accounting Review, the Journal of Accounting Research, the Review of Accounting Studies, and the Journal of Accounting and Public Policy. Baber has served on the editorial boards of The Accounting Review, Accounting Horizons, and the Journal of Accounting and Public Policy. He is the inaugural editor of the Journal of Governmental & Nonprofit Accounting.

Education

• University of North Carolina at Chapel Hill - Ph.D.
• University of Pittsburgh-Pittsburgh Campus - M.B.A.
• Bucknell University - B.S.

Publications

W. Baber, S. Kang, L. Liang, Z. Zhu. "Shareholder Rights, Corporate Governance, and Accounting Restatement." Contemporary Accounting Research (2016)

W. Baber, J. Krishnan, Y. Zhang. "Investor Perceptions of the Earnings Quality Consequences of Hiring an Affiliated Auditor." Review of Accounting Studies, 19, 1 (2014)

W. Baber, A. Gore, K. Rich, J. Zhang. "Accounting Restatements, Governance and Municipal Debt Financing." Journal of Accounting and Economics, 56, 2/3 (2013)

W. Baber, L. Liang, Z. Zhu. "Associations between Internal and External Corporate Governance Mechanisms: Consequences for Investigating Accounting Restatements." Accounting Horizons, 26, 2 (2012)

W. Baber, S. Kang, Y. Li. "Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint." The Accounting Review, 86, 4 (2011)

W. Baber, A. Gore. "Consequences of GAAP Reporting Requirements: Evidence from Municipal Debt Issues." The Accounting Review, 83, 3 (2008)

W. Baber, S. Chen, S. Kang. "Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure." Review of Accounting Studies, 11, 1 (2006)

W. Baber, P. Daniel, A. Roberts. "Compensation to Managers of Charitable Organizations: an Empirical Study of the Role of Accounting Performance Measures." The Accounting Review, 77, 3 (2002)

W. Baber, S. Kang. "The Impact of Split Adjusting and Rounding on Analysts' Forecast Error Calculations." Accounting Horizons, 16, 4 (2002)

W. Baber, A. Roberts, G. Visvanathan. "Charitable Organizations' Strategies and Program Spending Ratios." Accounting Horizons, 15, 4 (2001)

W. Baber, J. Kim, K. Kumar. "On the Use of Intra-industry Information Transfers to Improve Earnings Forecasts." Journal of Business, Finance, and Accounting, 26, 6 (1999)

W. Baber, S. Kang, K. Kumar. "The Explanatory Power of Earnings Levels and Earnings Changes in the Context of Executive Compensation." The Accounting Review, 74, 4 (1999)

W. Baber, S. Kang, K. Kumar. "Accounting Earnings and Executive Compensation: the Role of Earnings Persistence." Journal of Accounting and Economics, 25, 2 (1998)

W. Baber, S. Kang. "Estimates of Economic Rates of Return for the U.S. Pharmaceutical Industry, 1976-87." Journal of Accounting and Public Policy, 15, 4 (1996)

W. Baber, S. Janakiraman, S. Kang. "Investment Opportunities and the Structure of Executive Compensation." Journal of Accounting and Economics, 21, 3 (1996)

W. Baber, Y. Ijiri, S. Kang. "Profit-Volume-Exchange Rate Analysis for Planning International Operations." Journal of International Financial Management and Accounting, 7, 2 (1996)

W. Baber. "Another Look at Auditing by the State Governments." Public Budgeting and Financial Management, 7, 1 (1995)

W. Baber, K. Kumar and T. Verghese. "Client Security Price Reactions to the Laventhol and Horwath Bankruptcy." Journal of Accounting Research, 33, 2 (1995)

W. Baber, P. Fairfield, J. Haggard. "The Effect of Concern about Reported Income on Discretionary Spending Decisions: the Case of Research and Development." The Accounting Review, 66, 4 (1991)

W. Baber. "Toward a Framework for Evaluating the Role of Accounting and Auditing in Political Markets: the Influence of Political Competition." Journal of Accounting and Public Policy, 9, 1 (1990)

W. Baber, E. Brooks, W. Ricks. "The Market for Audit Services in the Public Sector: an Empirical Investigation." Journal of Accounting Research, 25, 2 (1987)

W. Baber, P. Sen. "The Political Process and the Use of Debt by State Governments." Public Choice, 48, 3 (1986)

W. Baber. "A Framework for Making a Class of Internal Accounting Control Decisions." Journal of Accounting Research, 23, 1 (1985)

W. Baber. "Budget Based Compensation and Discretionary Spending." The Accounting Review, 60, 1 (1985)

W. Baber, P. Sen. "The Role of Generally Accepted Reporting Methods in the Public Sector: an Empirical Test." Journal of Accounting and Public Policy, 3, 2 (1984)

W. Baber. "Toward Understanding the Role of Auditing in the Public Sector." Journal of Accounting and Economics, 5, 3 (1983)