Carnegie Mellon University

William  Baber

William R. Baber

Visiting Professor of Accounting

  • TEP - Remote
Address
5000 Forbes Avenue
TEP - Tepper School of Business
Pittsburgh, PA 15213

Education

  • Bucknell University - BS - 1969
  • University of Pittsburgh - MBA - 1973
  • University of North Carolina at Chapel Hill - Ph D - 1980

Publications

  • External Corporate Governance and Misreporting

    (author(s): W. R. Baber, S. Kang, L. Liang, Z. Zhu)
    Contemporary Accounting Research 32(4), 2015

  • Investor Perceptions of the Earnings Quality Consequences of Hiring an Affiliated Auditor

    (author(s): W. R. Baber, J. Krishnan and Y. Zhang)
    Review of Accounting Studies 19(1), 2014

  • Accounting Restatements, Governance and Municipal Debt Financing

    (author(s): W. R. Baber, A. Gore, K. Rich, and J. Zhang)
    Journal of Accounting and Economics 56(2/3), 2013

  • Associations between Internal and External Corporate Governance Mechanisms: Consequences for Investigating Accounting Restatements

    (author(s): W. R. Baber, L. Liang, Z. Zhu)
    Accounting Horizons 26(2), 2012

  • Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint

    (author(s): W. R. Baber, S. Kang, Y. Li)
    The Accounting Review 86(4), 2011

  • Consequences of GAAP Reporting Requirements: Evidence from Municipal Debt Issues

    (author(s): W. R. Baber, A. Gore)
    The Accounting Review 83(3), 2008

  • Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure

    (author(s): W. R. Baber, S. Chen, S. Kang)
    Review of Accounting Studies 11(1), 2006

  • The Impact of Split Adjusting and Rounding on Analysts' Forecast Error Calculations

    (author(s): W. R. Baber, S. Kang)
    Accounting Horizons 16(4), 2002

  • Compensation to Managers of Charitable Organizations: an Empirical Study of the Role of Accounting Performance Measures

    (author(s): W. R. Baber, P. Daniel, A. Roberts)
    The Accounting Review 77(3), 2002

  • Charitable Organizations' Strategies and Program Spending Ratios

    (author(s): W. R. Baber, A. Roberts, G. Visvanathan)
    Accounting Horizons 15(4), 2001

  • On the Use of Intra-industry Information Transfers to Improve Earnings Forecasts

    (author(s): W. R. Baber, J. Kim, K. Kumar)
    Journal of Business, Finance, and Accounting 26(6/7), 1999

  • The Explanatory Power of Earnings Levels and Earnings Changes in the Context of Executive Compensation

    (author(s): W. R. Baber, S. Kang, K. Kumar)
    The Accounting Review 74(4), 1999

  • Accounting Earnings and Executive Compensation: the Role of Earnings Persistence

    (author(s): W. R. Baber, S. Kang, K. Kumar)
    Journal of Accounting and Economics 25(2), 1998

  • Investment Opportunities and the Structure of Executive Compensation

    (author(s): W. R. Baber, S. Janakiraman, S. Kang)
    Journal of Accounting and Economics 21(3), 1996

  • Profit-Volume-Exchange Rate Analysis for Planning International Operations

    (author(s): W. R. Baber, Y. Ijiri, S. Kang)
    Journal of International Financial Management and Accounting 7(2), 1996
    Reprinted in Multinational and International Accounting, Greenwood Publishing (2000)

  • On the Use of Intra-industry Information Transfers to Improve Earnings Forecasts

    (author(s): W. R. Baber, J. Kim, K. Kumar)
    Journal of Business, Finance, and Accounting 26(6/7), 1999

  • The Explanatory Power of Earnings Levels and Earnings Changes in the Context of Executive Compensation

    (author(s): W. R. Baber, S. Kang, K. Kumar)
    The Accounting Review 74(4), 1999

  • Accounting Earnings and Executive Compensation: the Role of Earnings Persistence

    (author(s): W. R. Baber, S. Kang, K. Kumar)
    Journal of Accounting and Economics 25(2), 1998

  • Investment Opportunities and the Structure of Executive Compensation

    (author(s): W. R. Baber, S. Janakiraman, S. Kang)
    Journal of Accounting and Economics 21(3), 1996

  • Profit-Volume-Exchange Rate Analysis for Planning International Operations

    (author(s): W. R. Baber, Y. Ijiri, S. Kang)
    Journal of International Financial Management and Accounting 7(2), 1996
    Reprinted in Multinational and International Accounting, Greenwood Publishing (2000)

  • Estimates of Economic Rates of Return for the U.S. Pharmaceutical Industry, 1976-87

    (author(s): W. R. Baber, S. Kang)
    Journal of Accounting and Public Policy 15(4), 1996

  • Client Security Price Reactions to the Laventhol and Horwath Bankruptcy

    (author(s): W. R. Baber, K. Kumar, T. Verghese)
    Journal of Accounting Research 33(2), 1995

  • Another Look at Auditing by the State Governments

    (author(s): W. R. Baber)
    Public Budgeting and Financial Management 7(1), 1995

  • The Effect of Concern about Reported Income on Discretionary Spending Decisions: the Case of Research and Development

    (author(s): W. R. Baber, P. Fairfield, J. Haggard)
    The Accounting Review 66(4), 1991

  • Toward a Framework for Evaluating the Role of Accounting and Auditing in Political Markets: the Influence of Political Competition

    (author(s): W. R. Baber)
    Journal of Accounting and Public Policy 9(1), 1990

  • The Market for Audit Services in the Public Sector: an Empirical Investigation

    (author(s): W. R. Baber, E. Brooks, W. Ricks)
    Journal of Accounting Research 25(2), 1987

  • The Political Process and the Use of Debt by State Governments

    (author(s): W. R. Baber, P. Sen)
    Public Choice 48(3), 1986

  • A Framework for Making a Class of Internal Accounting Control Decisions

    (author(s): W. R. Baber)
    Journal of Accounting Research 23(1), 1985

  • Budget Based Compensation and Discretionary Spending

    (author(s): W. R. Baber)
    The Accounting Review 60(1), 1985

  • The Role of Generally Accepted Reporting Methods in the Public Sector: an Empirical Test

    (author(s): W. R. Baber, P. Sen)
    Journal of Accounting and Public Policy 3(2), 1984

  • Toward Understanding the Role of Auditing in the Public Sector

    (author(s): W. R. Baber)
    Journal of Accounting and Economics 5(3), 1983

Awards and Honors

  • Georgetown University Student Veterans Association Flag Award (2020)
  • Lifetime Contribution Award, American Accounting Association, Government and Nonprofit Section (2016)
  • Dean’s Distinguished Service Award, McDonough School of Business (2016)
  • Cornelius E. Tierney/Ernst & Young Research Award, Association of Government Accountants (2013)
  • Distinguished Service to the Financial Management Community Award, Association of Government Accountants, Washington, DC chapter (2013)
  • Wildman Medal Award, American Accounting Association/Deloitte Foundation (for “Consequences of GAAP Reporting Requirements: Evidence from Municipal Debt Issues” with A. Gore) (2010)
  • Designated Best GNP Manuscript presented at the 2007 Annual Meeting of the AAA (for "Municipal Restatements and Governance," with A. Gore, K. Rich, and J. Zhang) (2007)
  • Designated Best GNP Manuscript presented at the 1998 Annual Meeting of the AAA (for "Compensation to Managers of Eleemosynary Organizations: an Empirical Study of the Role of Accounting Performance Measures," with P. Daniel and A. Roberts) (1998)
  • Arthur Andersen & Company Foundation Doctoral Dissertation Fellowship, 1979-1980 AAA Doctoral Consortium Fellow (1979)
  • Maurice W. Lee Doctoral Student Teaching Award, University of North Carolina at Chapel Hill (1979)
  • Weil Prize, Carnegie Mellon University (for "Estimates of Economic Rates of Return for the U.S. Pharmaceutical Industry, 1976-1987," with S. Kang) (1996)
  • AAA GNP section Notable Contributions Award (for "Toward Understanding the Role of Auditing in the Public Sector") (1986)
  • Virginia Society of Certified Public Accountants Gold Medal Award, highest CPA examination score in Virginia (1976)
  • Elijah Watts Sells Award (among 70 highest CPA exam scores in the U.S.) (1976)

Professional Activities

  • Editorial Board, The Accounting Review (1985-1986; 1997-2005; 2008 - )
  • Editorial Board, Journal of Accounting and Public Policy (2003 - )
  • Editorial Board, Journal of Public Budgeting, Accounting, and Financial Management (1994 - )
  • Inaugural Editor, Journal of Governmental & Nonprofit Accounting (2010 - 2015)
  • Guest Co-editor (with M. Granof), Journal of Accounting and Public Policy (2009)
  • Editorial Board, Accounting Horizons, 2003-2006; 2009-2014; Associate Editor (2006 - 2009)
  • Editorial Board, Research in Governmental and Nonprofit Accounting (1988 - 2009)
  • Editorial Board, Auditing: A Journal of Practice and Theory (1999 - 2005)
  • Editorial Board, Issues in Accounting Education (2004 - 2008)