Anil Arya

Department Chair of AMIS
John J. Gerlach Chair in Accounting
Professor of Accounting and MIS, and (by courtesy) Economics

Accounting & Management Information Systems

Background

Professor Arya's research has developed insights about accounting practices and highlighted the unique role played by accounting numbers in decentralized organizations where information is critical. His articles have studied issues such as earnings management, real options and control problems, information system design, team effectiveness, historical cost reporting, strategic outsourcing, and supply chain coordination. His work has appeared in many academic journals, including Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Review of Accounting Studies, Journal of Economic Theory, The Rand Journal of Economics, Management Science, and Issues in Accounting Education.

Professor Arya has taught in the MBA, MAcc, undergraduate, undergraduate Honors, and the Ph.D. Accounting programs. In the classroom, Arya attempts to develop an understanding of accounting as more than a collection of rules by highlighting economic forces that might give rise to accounting as we know it. This leads to an interdisciplinary approach, and one that capitalizes on synergies between research and teaching activities.

Awards

  • Doctor Honoris Causa Mercaturae, University of Southern Denmark, 2018

  • EY Master of Accounting (MAcc) Teacher of the Year Award, 2006, 2010, 2014, and 2018

  • Pace Setters (Bostic-Georges) Service Award, Fisher College of Business, 2012

  • Yuji Ijiri Distinguished Lecturer, Carnegie Mellon University, 2011 (July 26-29)

  • Pace Setters (Westerbeck) Graduate Teaching Award, Fisher College of Business, 2007

  • Pace Setters Research Award, Fisher College of Business, 1996

Areas of Expertise

Accounting
  • General Accounting

Education

  • PhD, University of Iowa
  • BTech, Indian Institute of Technology, Kanpur, India

Publications

  • “Long-Term Firm Gains from Short-Term Managerial Focus: Myopia and Voluntary Disclosures” with Ram N.V. Ramanan, Journal of Accounting and Economics, forthcoming.

  • “Inventory Planning and Tax Incentives for Charitable Giving” with Tyler Atanasov, Brian Mittendorf, and Dae-Hee Yoon, Review of Accounting Studies, forthcoming.

  • “Endogenizing Discretion in Disclosure” with Ram N.V. Ramanan, Management Science, 69, 2023, 3730-3747.

  • “Disclosure to Regulate Learning in Product Markets from the Stock Market” with Ram N.V. Ramanan, The Accounting Review 97, 2022, 1-24.

  • “Tax-favored Stock Donations by Corporate Insiders and Consequences for Equity Markets” with Brian Mittendorf and Ram N.V. Ramanan, Management Science 68, 2022, 8506-8514.

  • “In Defense of Limited Manufacturing Cost Control: Disciplining Acquisition of Private Information by Suppliers” with Brian Mittendorf and Ram N.V. Ramanan, The Accounting Review 97, 2022, 29-49.