Daniel Aobdia
Ernst & Young Professor of Accounting
Department Accounting
Phone Number
814-865-6142
Email Address
dza5396@psu.edu
Daniel Aobdia
Ernst & Young Professor of Accounting
Department Accounting
Phone Number
814-865-6142
Email Address
dza5396@psu.edu
Professor Daniel Aobdia is the Ernst & Young Professor of Accounting at the Smeal College of Business at Penn State. He previously held positions as an Assistant and Associate Professor of Accounting at Northwestern’s Kellogg School of Management and was also, between 2014 and 2016, a senior economic research fellow in the Center for Economic Analysis at the Public Company Accounting Oversight Board (PCAOB).
Professor Aobdia’s research interests span empirical accounting and economics. His primary focus is using auditing as a setting to answer broad economic questions, such as the impact of regulation, the role of information spillovers, and the influence of labor and non-labor inputs in organizations, including the role of high-skilled immigration, culture and tools. Another focus is studying the effects of disclosure on the functioning of capital and product markets. He has published his research at the Journal of Accounting and Economics, The Accounting Review, the Review of Accounting Studies, and Management Science. He is currently an Associate Editor at the Journal of Accounting and Economics, and on the Editorial Boards of the Review of Accounting Studies, The Accounting Review, The International Journal of Accounting, Accounting and Business Research, and Auditing: A Journal of Practice & Theory. He is also an editor at Accounting Horizons.
Earlier in his career, Professor Aobdia worked in the investment banking division at Morgan Stanley in Los Angeles and at a boutique strategy consulting firm, Mars and Company, in Tokyo, Japan. He received a B.S. from the Ecole Polytechnique in France, an M.S. from Stanford University and an MBA and Ph.D. from the UCLA Anderson School of Management.
Education
Ph.D., Management (Accounting), The University of California, Los Angeles, 2012
M.B.A., Management, The University of California, Los Angeles, 2006
M.S., Management Science and Engineering, Stanford University, 2002
B.S. (diplome d'ingenieur), Maths and Physics, Ecole Polytechnique, 1999
Courses Taught
ACCTG 403W – Auditing (3)
Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses. ACCTG 403W Auditing (3) Financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; professional issues.
ACCTG 566 – CORP DISCLOSURE (3)
ACCTG 566 provides a broad perspective of accounting that spans beyond the Generally Accepted Accounting Principles (GAAP) by exploring the role of financial accounting (and more broadly, corporate disclosure) in the capital markets. This includes discussions about (i) how accounting information flows in the capital markets and why it is so crucial to a well-functioning economy, (ii) key capital market stakeholders, their incentives, and their relation with corporate disclosure, (iii) various disclosure types and venues and their decision usefulness, (iv) the role of corporate governance in ensuring the provision of useful accounting information, (v) earnings management types, incentives, and settings, (vi) the standard setting process, and (vii) the role of emerging technologies in shaping corporate communications with the market. The course will also expose students to the history of accounting to provide insight into how and why accounting has morphed into its current state. Finally, throughout the course, there will be discussion and tie-ins to academic research on capital markets with an emphasis on corporate disclosure research.
ACCTG 596 – Individual Studies (Variable)
BA 811 – Financial Accounting (2)
An integrative approach to the role of accounting information in managerial decision making with a focus on its uses in the implementation of a firm's strategy and on its uses in equity and credit analyses and decisions.