Delphine Samuels

Delphine Samuels serves as an Associate Professor of Accounting at the University of Chicago Booth School of Business, where she teaches Financial Accounting and research seminars. Previously, she spent three years as an Assistant Professor at the MIT Sloan School of Management.

Her educational background includes a BS in Management from the University of Lausanne, an MAcc from the University of Southern California, and a PhD in Accounting from The Wharton School. Prior to academia, she gained professional experience as a senior auditor at Ernst & Young in Los Angeles.

Professor Samuels' research centers on financial reporting transparency, with dual focus on public and private sectors. In governmental accounting, she investigates disclosure incentives at state and local levels and transparency effects in public procurement processes. Her private sector work analyzes the economics of corporate misreporting and strategic substitution between disclosure types. This research has been published in top-tier journals including the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, and Management Science.

She actively contributes to academic discourse through her teaching of Financial Accounting (Autumn 2024) and Research Seminars in Accounting across multiple quarters (Autumn 2024 through Spring 2025), shaping future accounting scholars and practitioners.