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Zechman, Sarah L. C.

Professor and Tisone Memorial Fellow

Positions

Research Areas research areas

Research

research overview

  • My primary research interest is in how firms communicate through voluntary disclosure and financial reporting and the role of external parties in how these disclosures are disseminated.

keywords

  • how firms communicate through voluntary disclosure and financial reporting, role of external parties in dissemination of disclosures

Publications

selected publications

Teaching

courses taught

  • ACCT 3220 - Corporate Financial Reporting 1
    Primary Instructor - Fall 2018 / Fall 2019 / Fall 2020 / Spring 2022
    First of a two-course sequence intended to provide students with increased fluency in the language of business. Focuses on U.S. and international accounting concepts and methods that underlie financial statements and the related implications for interpreting financial accounting information.
  • ACCT 4250 - Financial Statement Analysis
    Primary Instructor - Spring 2021
    Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes equity valuation and risk analysis. Same as ACCT 5250.
  • ACCT 4620 - Auditing and Assurance Services
    Primary Instructor - Spring 2021
    Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Same as ACCT 5620.
  • ACCT 5250 - Financial Statement Analysis
    Primary Instructor - Spring 2021
    Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes equity valuation and risk analysis. Same as ACCT 4250.
  • ACCT 5620 - Auditing and Assurance Services
    Primary Instructor - Spring 2021
    Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Same as ACCT 4620.
  • ACCT 7320 - Doctoral Seminar: Accounting and Capital Markets I
    Primary Instructor - Spring 2020
    Focuses on research evaluating the usefulness of accounting information for valuing equity securities. The seminar builds a foundation for conducting accounting-related capital markets research.

Background

International Activities

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