Professor | KPMG Term Professor | Assistant Dean of Doctoral Programs
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 currently the Assistant Dean of Doctoral Programs 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.
Awards & Honors
- 2020, 2014: The Allen J. Krowe Award for Teaching Excellence, Robert H. Smith School of Business, University of Maryland
- 2020, 2019, 2018: Distinguished Teaching Award (Top 10% of MBA Core Courses), Robert H. Smith School of Business, University of Maryland
- 2019, 2014: The Most Effective Core Professor Award, voted for by the full-time MBA students, Robert H. Smith School of Business, University of Maryland
- 2017: The Smith PhD Program Faculty Mentor of the Year Award, Robert H. Smith School of Business, University of Maryland
- 2015: The Best Dissertation Supervision Award from the Financial Accounting and Reporting Section (FARS) of the American Accounting Association, for supervising Lindsey Gallo’s dissertation
- 2015: Outstanding Service Recognition by the Financial Accounting and Reporting Section (FARS) of the AAA for serving as the Research Program Chair for the 2015 FARS Midyear Meeting.
- 2013: The Best Discussant Award at the Review of Accounting Studies Conference, voted for by the RAST Conference participants
“Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market,” with Congcong Li and Maria Ogneva, forthcoming at The Accounting Review, 2020.
“An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency?" with Jin Kyung Choi, Musa Subasi, and Yue Zheng, forthcoming at Contemporary Accounting Research, 2020.
“Information Frictions and Productivity Dispersion: The Role of Accounting Information,” with Heedong Kim, Wenfeng Wang, and Yue Zheng, forthcoming at The Accounting Review, 2019.
“Intra-industry Information Transfers: Evidence from Changes in Implied Volatilities around Earnings Announcements” with Heedong Kim and Yue Zheng, Review of Accounting Studies, Vol. 24, No. 3, September 2019.
“Does Management Guidance Help Resolve Uncertainty around Macroeconomic Announcements?” with Jin Kyung Choi, Lindsey Gallo and Heedong Kim, 2019.
“Corporate Financing Activities and Business Cycle Fluctuations” with Hanna Lee, Congcong Li, and Laurel Mazur, 2020.
“Is the U.S. Unique? International Evidence on the Aggregate Earnings-Returns Association” with Lindsey Gallo, Congcong Li, and Viktoriya Zotova, 2018.
“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.