Rachna Prakash

Rachna Prakash is an Associate Professor at the University of Mississippi within the Patterson School of Accountancy. Her research intersects environmental accounting, financial reporting, and regulatory compliance, with a focus on climate risk materiality, carbon emissions, and GAAP/IFRS standards.

• Key collaborations with University of Wisconsin-Madison, University of Notre Dame, and Emory University.
• Co-author on seminal works analyzing Regulation S-K, SEC enforcement, and ESG disclosures.

Her 15 most recent publications (2004–2023) examine:

• Climate Risk: Disclosure trends in SEC filings and equity capital costs
• Carbon Emissions: Valuation impacts and voluntary reporting
• Regulatory Compliance: IFRS adoption, GAAP reconciliation, and enforcement mechanisms
• Market Dynamics: Insider trading analysis and price discovery

Additional work includes historical studies on pre-SEC era accounting practices and modern applications of machine learning to financial reporting. While no specific awards are listed, her citations (ranked 13,576th on SSRN) reflect significant scholarly impact.