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Anne Beatty

Deloitte & Touche Chair in Accounting

phone: (614) 292-5418
fax: (614) 292-2118
address: 442 Fisher Hall
Fisher College of Business
2100 Neil Avenue
Columbus, OH 43210




  • PhD, Massachusetts Institute of Technology
  • MBA, The University of Chicago
  • AB, The University of Chicago

Areas of Expertise

  • Economic Effects of Accounting
  • Debt Contracting
  • Bank Capital Regulation


  • AMIS 3200 - Financial Accounting I
    Theory and application of accounting techniques to record and report financial information; asset and liability valuation; income measurement; first of two-course sequence.
  • AMIS 3201 - Financial Accounting II
    Theory and application of accounting techniques to record and report financial information;asset and liability valuation; income measurement; second of two-course sequence.
  • AMIS 4200 - Advanced Financial Accounting
    Advanced topics in financial reporting; may include accounting for multi-corporate business entities, international operations, and government and not-for-profit organizations.


Professor Beatty’s research focuses on the economic effects of accounting. She is especially interested in the importance of accounting in debt contracting and in bank capital regulation. She serves as an Editor at The Accounting Review, as an Associate Editor at Management Science and the Journal of Accounting & Economics and as a member of the Editorial Boards of the Journal of Accounting Research, the Review of Accounting Studies, the Journal of Business Finance and Accounting, and the Journal of Applied Finance.

She is the recipient of a Sloan Foundation Industry Center fellowship. She has served as the president of the American Accounting Association Financial Reporting Section and is a recipient of their Dissertation Supervision award.

Doctoral students for whom she has served as thesis chair hold faculty positions at the University of Arizona, Boston University, Grand Valley State, University of Minnesota, MIT, Notre Dame University, State University of New York Binghamton, Texas A&M, the University of Toronto, Penn State, Villanova, the University of Hong Kong and the University of Melbourne.