Rebecca Files, PhD

Rebecca Files
Associate Professor, Accounting
Associate Director of Research, Institute for Excellence in Corporate Governance
PhD, Texas A&M University, 2009
MS, Texas A&M University, 2004
BA, Texas A&M University, 2004
ACCT 2301 Introduction to Financial Accounting
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:
“Regulator-Cited Cooperation Credit and Firm Value: Evidence from Enforcement Actions” 2019 (with Gerald S. Martin and Stephanie Rasmussen). Forthcoming at The Accounting Review.
“Lenders’ Response to Peer and Customer Restatements” 2018 (with Umit Gurun) Contemporary Accounting Research 35(1): 464-493.
”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
FARS Excellence in Reviewing Award, 2016
Sydney Hicks Faculty Fellow, 2014-2016
Regent's Outstanding Teaching Award Recipient, 2014
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
Professional Organizations
American Accounting Association
North Texas Ethics and Compliance Council
Published Works
List of Published Works