Rachel Schwartz

Rachel Schwartz

Senior Lecturer of Accountancy

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Contact

330 B Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-333-0975

rschwart@illinois.edu

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Listings

Educational Background

  • Ph.D., Accounting Information Systems, Northwestern University, 1994
  • M.B.A., Operations Research, Tel Aviv University, 1988
  • B.A., Economics and Accounting, Haifa University, 1983

Positions Held

  • Senior Lecturer, University of Illinois at Urbana-Champaign, 2017 to present
  • Interim Director, iMSA Program, Accountancy, University of Illinois, 2016-2017
  • Academic Director, MSA Program, University of Illinois at Urbana-Champaign, 2012 to present
  • Lecturer of Accountancy, University of Illinois at Urbana-Champaign, 2008-2017
  • Associate Director, MSA Program, University of Illinois at Urbana-Champaign, 2008-2012
  • Associate Professor of Accountancy, University of Illinois at Urbana-Champaign, 2003-2008
  • Associate Professor of Accounting, Washington University, 2000-2003
  • Consultant, A.G. Edwards-Investment Banking, 1998-2000
  • Research Fellow in Business, Law and Economics, Washington University, 1995-1996
  • Assistant Professor of Accounting, Washington University, 1993-2000
  • Lecture of Managerial Economics and Decision Sciences, Northwestern University, 1991-1992
  • Lecturer of Economics, University of Haifa, 1984-1988
  • Lecturer of Economics, Yad-Natan College, 1982-1984

Recent Publications

  • Chandler, J., & Schwartz, R. Forthcoming. An Instructional Note on Business Risk and Audit Implications: Seasonality at Mattel. Journal of Accounting Education, 30 397-415.
  • Kinney, W., & Schwartz, R. (2007). Financial Reporting Regulation: Intended and Unintended Consequences. Journal of Management, 24 (4), 355-371.
  • Peecher, M., Schwartz, R., & Solomon, I. (2007). It's All About Audit Quality: Perspectives on Strategic Systems Auditing. Accounting, Organizations and Society, 32 463-485.

Other Publications

Articles

  • Dopuch, N., King, R., & Schwartz, R. (2004). Contingent Rents and Auditors' Independence: Appearance vs. Fact. Asia-Pacific Journal of Accounting and Economics, 47-70.
  • Dopuch, N., King, R., & Schwartz, R. (2003). Independence in Appearance and in Fact: An Experimental Investigation. Contemporary Accounting Research, 20 (1), 79-114.
  • Dopuch, N., King, R., & Schwartz, R. (2001). An Experimental Investigation of Retention and Rotation Requirements. Journal of Accounting Research, 39 (1), 93-117.
  • Dybvig, P., Gong, N., & Schwartz, R. (2000). Bias of Damage Awards and Free Options in Securities Litigation. Journal of Financial Intermediation, 9 149-168.
  • King, R., & Schwartz, R. (2000). An Experimental Investigation of Auditors' Liability: Implications for Social Welfare and Exploration of Deviations from Theoretical Predictions. The Accounting Review, 75 (4), 429-451.
  • King, R., & Schwartz, R. (1999). Legal Penalties and Audit Quality: An Experimental Investigation. Contemporary Accounting Research, 16 (4), 685-710.
  • King, R., & Schwartz, R. (1998). Planning Assurance Services. Auditing: A Journal of Practice and Theory, 17 9-36.
  • Schwartz, R. (1998). Auditors' Liability, Vague Due Care, and Auditing Standards. Review of Quantitative Finance and Accounting, 11 (2), 183-207.
  • King, R., & Schwartz, R. (1997). The Private Securities Litigation Reform Act of 1995: A Discussion of Three Provisions. Accounting Horizons, 11 (1), 92-106.
  • Schwartz, R. (1997). Legal Regimes, Audit Quality, and Investment. The Accounting Review, 72 (3), 385-406.

Conference Proceedings

  • King, R., & Schwartz, R. (1996). An Experimental Investigation of Liability Rules and Damage Measures. 12th University of Illinois Symposium on Auditing Research.

Instructional Material

  • Gramling, A., Johnstone, K., Kaplan, S., Mayhew, B., Schwartz, R., Trotman, K., & Wright, W. (2000). Twenty Five Years of Audit Research. American Accounting Association, Auditing Section.

Presentations

  • Doogar, R., & Schwartz, R. (2005). Deterring Over-Reliance on Gatekeepers. Accountancy Forum, University of Illinois at Urbana-Champaign.
  • Doogar, R., & Schwartz, R. (2005). Deterring Over-Reliance on Gatekeepers. American Accounting Association Auditing Section Midyear Meeting.
  • Kinney, W., & Schwartz, R. (2004). Evaluation of Financial Reporting Regulation. Pennsylvania State University.
  • Kinney, W., & Schwartz, R. (2004). Evaluation of Financial Reporting Regulation. University of Arizona Accounting Workshop.
  • Kinney, W., & Schwartz, R. (2004). Evaluation of Financial Reporting Regulation. University of Iowa.
  • Dopuch, N., King, R., & Schwartz, R. (2003). Contingent Rents and Auditors' Independence. Asia-Pacific Journal of Accounting and Economics.
  • Schwartz, R. (2003). Securities Laws and Auditors' Liability: The Dynamics of Enforcement and Compliance. Accountancy Forum, University of Illinois at Urbana-Champaign.
  • Schwartz, R. (2003). Securities Laws and Auditors' Liability: The Dynamics of Enforcement and Compliance. Accountancy Forum, University of Illinois at Urbana-Champaign.
  • Dopuch, N., & Schwartz, R. (2002). Regulatory Intervention, Audit Quality, and Auditor Independence. University of British Columbia.
  • Dopuch, N., King, R., & Schwartz, R. (2002). Independence in Appearance and Independence in Fact: An Experimental Investigation. American Accounting Association Auditing Section Midyear Meeting.
  • Schwartz, R. (2002). Contingent Rents and Auditors' Independence: Appearance vs. Fact. Asia-Pacific Journal of Accounting and Economics.
  • Dopuch, N., King, R., & Schwartz, R. (2001). Contingent Rents and Auditors' Independence. Accountancy Forum, University of Illinois at Urbana-Champaign.
  • Dopuch, N., King, R., & Schwartz, R. (2001). Contingent Rents and Auditors' Independence. American Accounting Association Annual Meeting.
  • Dopuch, N., King, R., & Schwartz, R. (2001). Independence in Appearance and Independence in Fact: An Experimental Investigation. Contemporary Accounting Research.
  • Dopuch, N., King, R., & Schwartz, R. (2000). Contingent Rents and Auditors' Independence. Washington University Audit Mini-Conference.
  • Dopuch, N., King, R., & Schwartz, R. (2000). Contingent Rents and Auditors' Independence. American Accounting Association Auditing Section Midyear Meeting.
  • Dopuch, N., King, R., & Schwartz, R. (2000). Contingent Rents and Auditors' Independence. Carnegie-Mellon University.
  • Dopuch, N., King, R., & Schwartz, R. (2000). Contingent Rents and Auditors' Independence National. Business Measurement and Assurance Services Conference.
  • Dopuch, N., King, R., & Schwartz, R. (2000). Independence in Appearance and Independence in Fact: An Experimental Investigation. Washington University.
  • Dopuch, N., King, R., & Schwartz, R. (1999). Retention and Rotation Requirements: An Experimental Investigation. American Accounting Association Annual Meeting.
  • Dopuch, N., King, R., & Schwartz, R. (1998). Retention and Rotation Requirements: An Experimental Investigation. American Accounting Association Midwest Region Meeting.
  • Dopuch, N., King, R., & Schwartz, R. (1998). Retention and Rotation Requirements: An Experimental Investigation. American Accounting Association National Meetings.
  • Dopuch, N., King, R., & Schwartz, R. (1998). Retention and Rotation Requirements: An Experimental Investigation. Economic Science Association-North American Meetings.
  • King, R., & Schwartz, R. (1998). Planning Assurance Services. University of Waterloo Symposium on Auditing Research.
  • King, R., & Schwartz, R. (1997). Planning Assurance Services. American Accounting Association Annual Meeting.
  • Schwartz, R. (1997). Legal Regimes, Audit Quality and Investment. American Accounting Association Auditing Section Midyear Meeting.
  • Schwartz, R. (1997). Legal Regimes, Audit Quality and Investment. Washington University.
  • King, R., & Schwartz, R. (1996). Liability Rules and Damage Measures: An Experimental Investigation. 12th Symposium on Auditing Research.
  • King, R., & Schwartz, R. (1996). Liability Rules and Damage Measures: An Experimental Investigation. American Accounting Association Annual Meeting.
  • King, R., & Schwartz, R. (1996). Liability Rules and Damage Measures: An Experimental Investigation. Economic Science Association-North American Meetings.
  • Schwartz, R. (1995). Auditors' Liability, Vague Due Care and Auditing Standards. Hebrew University.
  • Schwartz, R. (1994). Legal Regimes, Audit Quality and Investment. Northwestern University.
  • Schwartz, R. (1993). Auditors' Liability, Vague Due Care and Auditing Standards. New York University.
  • Schwartz, R. (1993). Auditors' Liability, Vague Due Care and Auditing Standards. Rutgers University.
  • Schwartz, R. (1993). Auditors' Liability, Vague Due Care and Auditing Standards. University of California at Berkeley.
  • Schwartz, R. (1993). Auditors' Liability, Vague Due Care and Auditing Standards. University of Chicago.
  • Schwartz, R. (1993). Auditors' Liability, Vague Due Care and Auditing Standards. University of Minnesota.
  • Schwartz, R. (1993). Auditors' Liability, Vague Due Care and Auditing Standards. University of Waterloo.
  • Schwartz, R. (1993). Auditors' Liability, Vague Due Care and Auditing Standards. Washington University, Olin School of Business.
  • Schwartz, R. (1993). Auditors' Liability, Vague Due Care and Auditing Standards. Yale University.

Working Papers

  • Schwartz, R. An Instructional Note on Business Risk and Audit Implications: Seasonality at Mattel.

Honors and Awards

  • Excellence in Undergraduate Teaching Award, College of Business Alumni Association, University of Illinois at Urbana-Champaign, 2019-2020
  • List of Teachers Ranked as Excellent by Their Students, University of Illinois at Urbana-Champaign, 2008, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019
  • Dean's Impact Award, Gies College of Business, University of Illinois at Urbana-Champaign, 2017-2018

Service

  • Editorial Board Member, The Accounting Review, 1997-1999, 2005-2007

Current Courses

  • Atg Institutions and Reg (ACCY 303) Measurement and reporting of firm's liabilities and shareholders' equity. Topics include current liabilities, contingencies, subsequent events, bonds, leases, pensions, equity issuance and repurchase, dividends, and equity-based compensation.

  • Accounting Analysis I (ACCY 501) Addresses the conceptual framework and financial statements--balance sheet, income statement and the statement of cash flows. It also provides in-depth analysis of accounting issues related to the measurement, recognition and disclosure of current and non-current assets, and revenue recognition.

  • Accounting Analysis II (ACCY 502) Measurement and reporting of firm's liabilities and shareholders' equity. Topics include contingencies, subsequent events, bonds, leases, deferred taxes, pensions, equity transactions, and earning per share.

  • 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.

Contact

330 B Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-333-0975

rschwart@illinois.edu

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