Neil Bhattacharya

Neil Bhattacharya is the Marilyn and Leo Corrigan Endowed Professor of Accounting at Southern Methodist University's Cox School of Business. He holds a PhD and MBA from the University of Georgia. Previously, he served on the faculty of the University of Utah and was a visiting professor at Singapore Management University. His research examines accounting disclosures, market microstructure, and non-GAAP reporting, with work featured in Business Week and Financial Times.

Research Interests: Professor Bhattacharya focuses on the interplay between regulatory frameworks, financial disclosures, and market behavior. Key areas include:

• Impact of regulatory interventions (e.g., SEC mandates) on institutional fairness
• Behavioral responses to non-GAAP earnings reporting
• High-frequency trading's influence on price discovery during earnings events
• Earnings quality as a determinant of information asymmetry and trading costs

Awards:

• American Accounting Association Competitive Manuscript Award (2000) for groundbreaking work on investor trading responses to earnings announcements

Teaching: He instructs graduate courses including ACCT 5317 (Accounting Theory), ACCT 6210 (Financial Reporting & Analysis I), and ACCT 6212 (Financial Reporting & Analysis II), emphasizing theoretical and applied financial reporting principles.