Rebecca Files, PhD

Assistant Professor
Sydney Hicks Faculty Fellow
(972) 883-5818
PhD, Texas A&M University, 2009
MS, Texas A&M University, 2004
BA, Texas A&M University, 2004
ACCT 3331 Intermediate Financial Accounting I
ACCT 6330 Intermediate Financial Accounting I
Current / Recent Research
SEC Enforcement, Accounting Restatements, Class Action Lawsuits, Managerial Disclosure Decisions

Recent Publications:
”Empirical Evidence on Repeat Restatements” 2014 (with Nathan Y. Sharp and Anne Thompson) Accounting Horizons 28 (1): 93-123.
”Executive Turnover following Option Backdating Allegations” 2013 (with Jap Efendi, Bo Ouyang, and Edward P. Swanson), The Accounting Review 88 (1): 75-105.
”SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?” 2012, Journal of Accounting and Economics 53:353-374.
”Stealth Disclosure of Accounting Restatements” 2009 (with Edward P. Swanson and Senyo Tse), The Accounting Review 84 (5): 1495-1520.
Awards and Recognition
Regent's Outstanding Teaching Award Recipient, 2014
Sydney Hicks Faculty Fellow, 2014-2015
President's Teaching Excellence Award, 2013
Glen McLaughlin Prize for Research in Accounting Ethics, 2010-2011
Laurels Scholarship - Educational Foundation for Women in Accounting, 2007
Ernst & Young Doctoral Fellowship, 2004-2008
CoSIDA Academic All-American, Volleyball, 3rd Team 2003-2004
Bill Erwin Female Scholar Athlete of the Year, Texas A&M University, 2003-2004
Published Works
List of Published Works