Economics and Accounting
Fields: Financial Reporting
- ECOA 181 Financial Accounting (Syllabus PDF)
- ECOA 270 Government and Nonprofit Accounting (Syllabus PDF)
- ECOA 278 Intermediate Accounting II (Syllabus PDF)
My primary areas of research are empircal archival research investigating the impact of financial reporting on analysts' forecasts and stock prices and investigating earnings quality implications of management decisions and regulatory changes.
Machuga, S. M., K. Teitel and A. Costello. 2012. “Evidence of Earnings Management and Managers’ Choice of Actuarial Assumptions for the Accounting of Retiree Health Care Costs.” Advances in Quantitative Analysis in Finance and Accounting, forthcoming
Machuga, S. M., K. Teitel, R. Pfeiffer, Jr. and E. Wu. 2011. “Explaining the Surprising Performance of Whisper Forecasts of Earnings.” Advances in Quantitative Analysis in Finance and Accounting, 9, 1-29.
Teitel, K. and S. Machuga. 2010. “The Interaction of Audit Firm Quality and the Mexican Code of Best Corporate Practices on Earnings Quality.” Review of Business Research, 10, 1, 32-40.
Machuga, S. M. and K. Teitel. 2009 “Board of Director Characteristics and Earnings Quality Surrounding Implementation of a Corporate Governance Code in Mexico.” Journal of International Accounting, Auditing and Taxation, 18, 1-13.
Machuga, S. M. and K. Teitel. 2007. “The Effects of the Mexican Corporate Governance Code on the Quality of Earnings and its Components.” Journal of International Accounting Research, 6, 37-55.
Brown, W.D., H. He, and K. Teitel. 2006. “Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study.” European Accounting Review, 15, 605-626.
Machuga, S., B. Morzuch, K. Teitel and M. Wahab. “How Analysts and Whisperers Use Fundamental Accounting Signals To Make Quarterly EPS Forecasts.” May 2013.
Teitel, K. and M. Searles ‘08. “The Effects of the Sarbanes-Oxley Act of 2002 on Earnings Quality.” January 2010.
Phillips, J. and K. Teitel. “The Perceived Earnings Quality Consequences of Announcements to Voluntarily Adopt the Fair Value Method of Accounting for Stock Based Compensation.” August 2007.
Dunbar, A., H. He, J. Phillips, and K. Teitel. “The Relation Between Accounting Conservatism and Income Increasing Earnings Management.” May 2007.