Accounting & Information Assurance

Heedong Kim

Heedong Kim began the program in Fall 2013. His research interests include voluntary disclosure, corporate governance, uncertainty around the earnings announcement, and firm's productivity.


Yi Cao

Yi Cao began the program in Fall 2013. His research interests include corporate governance, financial reporting, information security, ethics and disclosure. 

Ruyun Feng

Ruyun began the program in Fall 2014. Her research interests include financial accounting and specifically capital market research including funadmental analysis and valuation as well as tests of capital makret efficiency.

Toshiba's Accounting Scandal: Catching the Fuzzy Math

Toshiba is known for producing televisions, computers and, as of this summer, an epic accounting scandal. Its CEO resigned in July after an outside investigator documented that the Japanese company had overstated earnings by $1.2 billion since 2008. Smith School accounting professor Progyan Basu says detecting the point at which reasonable managerial discretion crosses the line into something more nefarious remains "more of an art than a science." Read more...

Smith Undergrads Take 2nd Place in NABA Case Study Competition

A team of accounting students from the University of Maryland’s Robert H. Smith School of Business took home second place and $300 each in the student case study competition at National Association of Black Accountants (NABA) National Convention & Expo, held in Las Vegas, June 10-13, 2015. This is the third year in a row Smith Terps have taken home an award.

Smith & IBM Host Cybersecurity Analytics Workshop

Cybersecurity analytics was the theme of the Fifth Annual Business Analytics Workshop, held in College Park, Md., on Monday, May 18, 2015. Co-sponsored by the University of Maryland’s Robert H. Smith School of Business and IBM, the day-long workshop consisted of topics ranging from calculating cybersecurity investments to applying machine learning to cyber defense. The workshop provided ample time for questions from the audience and speakers delivered real-time solutions to some of the attendees.

Narcissism, Big Signatures and the CFO

John Hancock rallied a nation with his large autograph on the Declaration of Independence, but new research from the Smith School shows that signature size on corporate financial statements can signal far less noble intentions. The working paper, led by Smith accounting professor Nick Seybert and 2015 Smith PhD graduate Charles Ham, finds that chief financial officers with large signatures are more willing to exploit others and bend the truth in their favor. Read more...


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