Nerissa Brown

Associate Dean of Graduate Programs and Professor of Accountancy and Josef and Margot Lakonishok Faculty Fellow and PwC Faculty Fellow

Contact

204 Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-300-7694

nerissab@illinois.edu

Vita

Google Scholar

SSRN

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Educational Background

Ph.D., Accounting, University of Maryland, 2005
M.S., Accounting, University of the West Indies, 1998
B.S., Accounting, University of the West Indies, 1996

Positions Held

Associate Dean of Graduate Programs, University of Illinois at Urbana-Champaign, 2022 to present
Professor of Accountancy, University of Illinois at Urbana-Champaign, 2022 to present
Academic Director for the BSA/MAS Program in Accountancy, Accountancy, University of Illinois at Urbana-Champaign, 2019-2022
Associate Professor of Accountancy, University of Illinois at Urbana-Champaign, 2018-2022
Academic Fellow, Office of the Chief Accountant, U.S. Securities & Exchange Commission, 2017-2018
Associate Professor, University of Delaware, 2014-2018
Assistant Professor, Georgia State University, 2010-2014
Assistant Professor, University of Southern California, 2005-2010

Recent Publications

Brown, N., Huffman, A., & Cohen, S. Forthcoming. Accounting Reporting Complexity and Non-GAAP Earnings Disclosure. The Accounting Review.
Brown, N., Mendoza, K., & Thornton, J. Forthcoming. Discussion of “What’s in a Name? Investors’ Reactions to Non-GAAP Labels”. Contemporary Accounting Research.
Brown, N., Gale, B., & Grant, S. (2022). How do disclosure repetition and interactivity influence investors’ judgments? Journal of Accounting Research, 60 (5), 1775-1811. link >
Brown, N., Smith, J., White, R., & Zutter, C. (2021). Political corruption and firm value in the U.S.: Do rents and monitoring matter? Journal of Business Ethics, 168 (2), 335-351. link >
Brown, N. (2020). Going public: The benefits and pitfalls of non-GAAP metrics. Revista de Educação e Pesquisa em Contabilidade (REPeC), 14 (2), 145-157.
Brown, N., Elliott, W., & Crowley, R. (2020). What are you saying? Using topic to detect financial misreporting. Journal of Accounting Research, 58 (1), 237-291. link >

Other Publications

Articles

Brown, N., Stice, H., & White, R. (2015). Mobile communication and local information flow: Evidence from distracted driving laws. Journal of Accounting Research, 53 (2), 275-329.
Brown, N., & Christensen, T. (2014). The quality of street cash flow from operations. Review of Accounting Studies, 19 (2), 913-954.
Brown, N., Pott, C., & Wompener, A. (2014). The effect of internal control and risk management regulation on earnings quality: Evidence from Germany. Journal of Accounting and Public Policy, 33 (1), 1-31.
Brown, N., Wei, K., & Wermers, R. (2014). Analyst recommendations, mutual fund herding, and overreaction in stock prices. Management Science, 60 (1), 1-20.
Brown, N., Christensen, T., & Elliott, W. (2012). The timing of quarterly 'pro forma' earnings announcements. Journal of Business Finance and Accounting, 39 (3/4), 315-359.
Brown, N., Christensen, T., Elliott, W., & Mergenthaler, R. (2012). Investor sentiment and pro forma earnings disclosures. Journal of Accounting Research, 50 (1), 1-40.
Brown, N., & Kimbrough, M. (2011). Intangible investment and the importance of firm-specific factors in the determination of earnings. Review of Accounting Studies, 16 (3), 539-573.
Brown, N. (2004). Review of Management Accounting in the Digital Economy. Journal of Accounting and Public Policy, 23 305-313.

Book Chapters

Brown, N., & Kiatapiwat, W., S. Loeb, E. Braase (Ed.) (2002). Expansion and growth: 1957-1971. Our Past, Our Future-100 Years of CPAs in Maryland: Maryland Association of Certified Public Accountants, Inc., 1901-2001.

Honors and Awards

Josef and Margot Lakonishok Faculty Fellow, University of Illinois at Urbana-Champaign, 2022 to present
PricewaterhouseCoopers LLP Faculty Fellowship, Department of Accountancy, University of Illinois at Urbana-Champaign, 2018 to present
Lester H. McKeever Jr. Outstanding Leader in Advancing Diversity Award, Illinois CPA Society, 2022
Dean's Impact Award, Gies College of Business, 2020-2021
R.C. Evans Disruption Fellow, University of Illinois at Urbana-Champaign, Gies College of Business, 2019-2021
Building Pathways for Emerging Leaders at Illinois, Office of the Provost, University of Illinois at Urbana-Champaign, 2019-2020
List of Teachers Ranked as Excellent by Their Students, University of Illinois at Urbana-Champaign, 2019, 2020
Diversity Section Excellence in Service Award, American Accounting Association, 2019

Grants

Gies Research Funding Award, Gies College of Business, 2021 to present

Service

Guest Editor, Journal of Financial Reporting, 2021 to present
Editorial Board Member, Accounting Horizons, 2021 to present
Editorial Board Member, Journal of Financial Reporting, 2021 to present
Editor, Journal of Business Finance & Accounting, 2020 to present
Editorial Board Member, The Accounting Review, 2020 to present
Member, American Accounting Association Financial Reporting Policy Committee, 2019 to present
Member, American Accounting Association Nominations Committee, 2022-2023
Awards Committee Chair, AAA Diversity Section, American Accounting Association, 2020-2021
Membership Committee Co-Chair, AAA Diversity Section, American Accounting Association, 2019-2020
Track Chair, 2020 AAA Financial Accounting & Reporting Section Midyear Meeting, 2019-2020
Editorial Board Member, Journal of Business Finance & Accounting, 2016-2020

Teaching Interests

Financial Accounting

Research Interests

My research interests include: (1) the determinants and capital market consequences of corporate financial reporting; (2) managers' strategic disclosure of and investors' response to non-GAAP financial metrics; and (3) the role of behavioral biases in the dissemination and use of financial information in capital markets.

Current Courses

Financial Statement Analysis (ACCY 517) Examines the tools and techniques of financial statement analysis and company valuation from the perspective of investors and creditors; emphasizes theoretical and empirical properties of financial ratios as well as valuation methods used in practice.
Adv Prof Internship in ACCY (ACCY 590) A formalized learning experience in combination with practice of accounting while engaged in an internship with a public accounting firm, business, or other off-campus organization; prior approval of learning plan and a summary report of learning experience required.
Special Research Problems (ACCY 593) Individual investigations or research projects selected by the students, subject to approval by the graduate adviser and the executive officer of the Department.