Rebecca Files

Rebecca Files is an Associate Professor in the Department of Management at the Naveen Jindal School of Management, University of Texas at Dallas. She specializes in financial accounting and strategic disclosure, with a strong research focus on accounting restatements, SEC enforcement, and corporate transparency.

Education:

• Ph.D. in Accounting, Texas A&M University, 2009
• M.S. in Finance, Texas A&M University, 2004
• B.B.A. in Accounting, Texas A&M University, 2004

Her research examines how firms disclose financial information, particularly in the context of regulatory scrutiny and litigation risk. She investigates strategic behaviors such as stealth disclosures during restatements and the impact of cooperation with the SEC on enforcement outcomes. Her work contributes to understanding transparency, accountability, and investor protection in financial markets.

Her recent publications, including a forthcoming article in the Journal of Accounting and Economics and prior work in The Accounting Review, reflect a consistent trajectory in high-impact research on financial reporting integrity. These studies span topics like pro forma earnings, class action lawsuits, and regulatory databases, indicating a deep engagement with empirical accounting and policy implications.

Scientific Awards and Honors:

• UT System Regents’ Outstanding Teaching Award (2014)
• President’s Outstanding Teaching Award, UT Dallas (2013)
• Ernst and Young Doctoral Fellowship (2004–2008)
• Mays Business School Regent's Fellowship (2004–2008)
• Laurels Scholarship - Educational Foundation for Women in Accounting (2007)
• Big XII Conference Postgraduate Scholarship (2004)
• CoSIDA Academic All-American, volleyball (3rd team, 2003–2004)
• Bill Erwin Female Scholar-Athlete of the Year, Texas A&M (2003–2004)
• Academic All-American District VI, volleyball (1st team, 2003)
• Most Inspirational Player, Women's Volleyball, Texas A&M (2003)
• Volleyball Academic All-Big XII Team (2002–2003)
• Fellowship of Christian Athletes (FCA) Student-Athlete of the Year (2001–2002)
• Most Improved Player, Women's Volleyball, Texas A&M (2001)
• Big XII Conference Commissioner's Honor Roll (1999–2003)

Dr. Files is a dedicated educator and mentor, recognized for her excellence in teaching. Students have consistently praised her ability to dispel myths about accounting being dull or purely mathematical. She emphasizes relationship-building and real-world relevance in her pedagogy. She has held her faculty position at UT Dallas since 2009, progressing from Assistant to Associate Professor, indicating strong performance in research, teaching, and service. There is no indication of part-time status, retirement, or emeritus designation.

She is actively engaged in academic discourse, having presented at major conferences such as the American Accounting Association Annual Meetings and the Lone Star Conference. Her work has been featured in media outlets like The Wall Street Journal, highlighting its real-world impact. While no formal lab or research team is mentioned, her collaborative publications suggest active research partnerships.