Daniel Aobdia

Color portrait of Daniel Aobdia

Associate Professor

Department Accounting

Phone Number 814-865-6142
Email Address dza5396@psu.edu

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Professor Daniel Aobdia is an Associate Professor of Accounting at Penn State University. 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 and Auditing: A Journal of Practice & Theory.

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.


Ph.D., Management (Accounting), UCLA Anderson School of Management, 2012

M.B.A., Management, UCLA Anderson School of Management, 2006

M.S., Management Science and Engineering, Stanford University, 2002

B.S. (diplome d'ingenieur), Maths and Physics, Ecole Polytechnique, 1999

Courses Taught

Selected Publications

Aobdia D., Enache L., Srivastava A., "Changes in Big N auditors’ client selection and retention strategies over time." Review of Quantitative Finance and Accounting, 2021
Aobdia D., Siddiqui S., Vinelli A., "Heterogeneity in expertise in a credence goods setting: Evidence from audit partners." Review of Accounting Studies, 2021
Aobdia D., Dou Y., Kim J., "Public audit oversight and the originate-to-distribute model." Journal of Accounting and Economics, 2021
Aobdia D., "The economic consequences of audit firms’ quality control system deficiencies." Management Science, 2020
Aobdia D., "Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections." Journal of Accounting and Economics, 2019
Aobdia D., Srivastava A., Wang E., "Are Immigrants Complements or Substitutes? Evidence from the Audit Industry." Management Science, 2018
Aobdia D., "Non-Compete Agreements, Product Market Competition, and Company Disclosure." Review of Accounting Studies, 2018
Aobdia D., "The impact of the PCAOB individual engagement inspection process – Preliminary evidence." The Accounting Review, 2018
Aobdia D., Cheng L., "Unionization, Product Market Competition and Strategic Disclosure." Journal of Accounting and Economics, 2018
Aobdia D., Shroff N., "Regulatory oversight and auditor market share." Journal of Accounting and Economics, 2017
Aobdia D., Lin C., Petacchi R., "Capital Market Consequences of Audit Partner Quality." The Accounting Review, 2015
Aobdia D., "Proprietary Information Spillovers and Supplier Choice: Evidence from Auditors." Review of Accounting Studies, 2015
Aobdia D., Caskey J., Ozel N., "Inter-Industry Network Structure, Information Transfer, and the Cross-Predictability of Earnings and Stock Returns." Review of Accounting Studies, 2014


Review of Accounting Studies, Editorial Board, February 2021 - Present
Journal of Accounting and Economics, Associate Editor, January 2020 - Present
Auditing: A Journal of Practice & Theory, Editorial Board, June 2017 - Present