Paul Richardson

Color portrait of Paul Richardson

PhD Student, Accounting

Office Address 321A Business Building
Email Address pzr41@psu.edu

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Research Interests

Information intermediaries in capital markets, consequences of disclosure regulation, and emerging technology in capital markets

Working Papers:

"Do Audit Partners Serve as Information Intermediaries? Evidence From Audit Partner
Macroeconomic Expertise" (Dissertation)

"Do Investors Care Who Led the Audit in the U.S.? Evidence from Announcements of
Accounting Restatements" (with Daniel Aobdia and Vincent Castellani). Revise and resubmit at The Accounting Review

"Unintended Consequences of the CEO Pay Ratio Disclosure" (based on second-year paper)

Education

MS, Accounting, Oakland University, 2014

BS, Actuarial Science, Oakland University, 2012

Courses Taught

ACCTG 403W – Auditing
Accounting 403W is a risk-based approach to understanding auditing and assurance services. Auditing is a term used in a variety of settings in our society. In an accounting curriculum, auditing may include government auditing, internal auditing, and other topics. The primary focus in this class will be on understanding audits of financial statements and the auditing environment related to public companies in the United States. We will use this setting to begin the process of acquiring the skills necessary to practice as an auditor in today’s business world.

ACCTG 211 – Financial and Managerial Accounting for Decision Making
To provide an overview of the accounting discipline and help understand the roles of financial and managerial accounting information in decision-making processes for both external and internal stakeholders.