Rachel Schwartz

Rachel Schwartz

Senior Lecturer of Accountancy

  • Email

Contact

330B 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

Article

  • 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 Proceeding

  • 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.

Presentation

  • Doogar, R., & Schwartz, R. (2005). Deterring Over-Reliance on Gatekeepers. American Accounting Association Auditing Section Midyear Meeting.
  • Doogar, R., & Schwartz, R. (2005). Deterring Over-Reliance on Gatekeepers. Accountancy Forum, University of Illinois at Urbana-Champaign.
  • 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 Iowa.
  • Kinney, W., & Schwartz, R. (2004). Evaluation of Financial Reporting Regulation. University of Arizona Accounting Workshop.
  • 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. American Accounting Association Annual Meeting.
  • 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). 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. Carnegie-Mellon University.
  • 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. Washington University Audit Mini-Conference.
  • 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. Economic Science Association-North American Meetings.
  • 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.
  • 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. Washington University.
  • Schwartz, R. (1997). Legal Regimes, Audit Quality and Investment. American Accounting Association Auditing Section Midyear Meeting.
  • 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.
  • King, R., & Schwartz, R. (1996). Liability Rules and Damage Measures: An Experimental Investigation. 12th Symposium on Auditing Research.
  • 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. University of Minnesota.
  • 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 Chicago.
  • Schwartz, R. (1993). Auditors' Liability, Vague Due Care and Auditing Standards. Yale University.
  • 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. University of California at Berkeley.

Working Paper

  • Schwartz, R. (2012). An Instructional Note on Business Risk and Audit Implications: Seasonality at Mattel.

Honors and Awards

  • Dean's Impact Award, Gies College of Business, University of Illinois at Urbana-Champaign, 2017-2018
  • 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

Services

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

Current Courses

  • Atg Institutions and Reg (ACCY 303) Regulation theory and practice as applied to accounting information. A general framework for regulation of accounting procedures is developed. This framework is applied to reporting, taxation, and regulated business activities. Projects facilitate self-discovery of knowledge and the development of professional attitudes and skills with emphasis on professional research.
  • Accounting Analysis II (ACCY 502) In-depth study of accounting valuation processes, accounting income measurement, and special reporting problems of multiple-entity organizations. 2 or 4 graduate hours. No professional credit. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B).

Contact

330B Wohlers Hall

1206 S. Sixth

Champaign, IL 61820

217-333-0975

rschwart@illinois.edu

Google Scholar