Rebecca Hann

Associate Professor | KPMG Term Professor

4332L Van Munching Hall
Ph.D., University of Pennsylvania

Rebecca Hann received her Masters and PhD degrees from the Wharton School of the University of Pennsylvania. Her research examines issues surrounding financial reporting and disclosure, corporate diversification, and more recently, the role of accounting information in the macroeconomy and the real effects of financial markets. Her research has been published in leading accounting and finance journals, including The Accounting Review, the Journal of Accounting and Economics, the Journal of Accounting Research, the Journal of Finance, and the Review of Accounting Studies. She is an editorial board member of The Accounting Review.

Hann is an award-winning teacher having taught in the Smith School’s MBA, EMBA and PhD programs. She is a recipient of the Distinguished Teaching Award, the Most Effective Core Professor Award, and the Krowe Award for Teaching Excellence. She is also the PhD director for the Accounting Doctoral Program at Smith and she has advised over a dozen doctoral students, who are now faculty members at universities around the world, including the Hong Kong University of Science and Technology, Singapore Management University, and the University of Michigan. She won the American Accounting Association’s 2015 Best Dissertation Supervision Award and the 2017 Smith PhD Program Faculty Mentor of the Year Award.

Selected Research

Is the U.S. Unique? International Evidence on the Aggregate Earnings-Returns Association” with Lindsey Gallo, Congcong Li, and Viktoriya Zotova, 2018.

Intra-industry Information Transfers: Evidence from Changes in Implied Volatilities around Earnings Announcements” with Heedong Kim and Yue Zheng, 2018

"Do Analysts' Capital Expenditure Forecasts Affect Corporate Investment Efficiency?" with Jin Kyung Choi, Musa Subasi, and Yue Zheng, 2018

“Director Networks and Managerial Response to Non-fundamental Price Shocks” with Ferhat Akbas, Fikret Polat, and Musa Subasi, 2018. Featured in the Harvard Law School Forum on Corporate Governance and Financial Regulation, 2018.

Information Frictions and Productivity Dispersion: The Role of Financial Reporting Quality,” with Heedong Kim, Wenfeng Wang, and Yue Zheng, 2018.

Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market,” with Congcong Li and Maria Ogneva, 2017.

Aggregate Earnings Surprises, Monetary Policy, and Stock Returns” with Lindsey Gallo and Congcong Li, Journal of Accounting and Economics, Vol. 62, No. 1, August 2016.

“A Discussion of ‘Inter-Industry Network Structure and the Cross-Predictability of Earnings and Stock Returns’,” Review of Accounting Studies, Vol. 19, No. 3, September 2014. (Received the Best Discussant Award at the 2013 Review of Accounting Studies Conference)

Corporate Diversification and the Cost of Capital,” with Maria Ogneva and Oguzhan Ozbas, Journal of Finance, Vol. 68, No. 5, October 2013.