Anil  Arya

Anil Arya

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, and historical cost reporting. His work has appeared in many academic journals, including Journal of Accounting and Economics,Journal of Accounting ResearchThe Accounting ReviewReview of Accounting Studies, Journal of Economic TheoryThe Rand Journal of Economics,Management Science, and Issues in Accounting Education.

Professor Arya teaches in the MBA, MAcc, 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

  • Fellow of the National Center of the Middle Market, Fisher College of Business, 2012-14
  • Pace Setters (Bostic-Georges) Service Award, Fisher College of Business, 2012
  • Yuji Ijiri Distinguished Lecturer, Carnegie Mellon University, 2011 (July 26-29)

Areas of Expertise

Accounting

  • General Accounting

Education

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

Publications

Courses

  • ACCTMIS 6000 - Management & Control

    Fundamental role of uncertainty, risk and private information in accounting; emphasis on managerial decisions and control problems in organizations. Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for 803.

  • ACCTMIS 7020 - Uncertainty, Diversification, and Private Information

    Focuses on role of uncertainty, risk aversion, and private information in decision making. The course utilizes the expected utility paradigm to study topics of portfolio diversification, CAPM, option pricing, incentive design, information cascades, and signaling theory. Prereq: Enrollment in Fisher College Grad Program.