Overview
Jennifer Francis is the Robert L. Dickens Distinguished Professor Emeritus of Business Administration at the Fuqua School of Business, Duke University.
She earned a B.S. in Accounting at Bucknell University, and an M.S. and Ph.D. from Cornell University. Prior to graduate school, she worked as a CPA for Price Waterhouse. Before joining the faculty at Duke, she taught at the Graduate School of Business, University of Chicago. Professor Francis has taught both core and elective classes, as well as PhD classes at Duke University. She is the winner of over a dozen awards for outstanding teaching, including the Bank of America award for contributions to teaching, research, and service.
Professor Francis’ research interests focus on the quality of financial reporting, the relevance of financial reports to investors, the role of securities’ analysts as information intermediaries, and equity valuation. Her research is published in a variety of journals, including the Journal of Accounting Research, the Journal of Accounting and Economics, and The Accounting Review. She has served in numerous capacities in the American Accounting Association, and has been a visiting scholar at a number of institutions.
She earned a B.S. in Accounting at Bucknell University, and an M.S. and Ph.D. from Cornell University. Prior to graduate school, she worked as a CPA for Price Waterhouse. Before joining the faculty at Duke, she taught at the Graduate School of Business, University of Chicago. Professor Francis has taught both core and elective classes, as well as PhD classes at Duke University. She is the winner of over a dozen awards for outstanding teaching, including the Bank of America award for contributions to teaching, research, and service.
Professor Francis’ research interests focus on the quality of financial reporting, the relevance of financial reports to investors, the role of securities’ analysts as information intermediaries, and equity valuation. Her research is published in a variety of journals, including the Journal of Accounting Research, the Journal of Accounting and Economics, and The Accounting Review. She has served in numerous capacities in the American Accounting Association, and has been a visiting scholar at a number of institutions.
Current Appointments & Affiliations
Robert L. Dickens Distinguished Professor Emeritus of Business Administration
·
2024 - Present
Fuqua School of Business
Professor Emeritus of Business Administration
·
2024 - Present
Fuqua School of Business
Recent Publications
Payoffs to Aggressiveness
Conference Accounting Review · November 1, 2023 For a broad sample of firms, we use structural equations modeling to construct latent variables for real-action aggressiveness and reporting policy aggressiveness. We estimate the association between the latent variables and the associations of each latent ... Full text CiteNon-random sampling and association tests on realized returns and risk proxies
Journal Article Review of Accounting Studies · June 1, 2021 This paper investigates how data requirements often encountered in archival accounting research can produce a data-restricted sample that is a non-random selection of observations from the reference sample to which the researcher wishes to generalize resul ... Full text CiteFinancial reporting for pollution reduction programs
Journal Article Management Science · December 1, 2020 We develop a conceptually grounded approach, based on the International Accounting Standards Board's conceptual framework, to the accounting for the rights and obligations embodied in a cap-and-trade program. Under this approach, firms recognize allowances ... Full text CiteRecent Grants
Duke and Johnson C. Smith University Collaborative Proposal to honor Wilhelmina M. Reuben-Cooke
Institutional SupportPrincipal Investigator · Awarded by Duke Endowment · 2021 - 2026NCLF Communications
Public ServicePrincipal Investigator · Awarded by Mercatus Center · 2023 - 2023NCLF Support
Public ServicePrincipal Investigator · Awarded by John William Pope Foundation · 2022 - 2023View All Grants
Education, Training & Certifications
Cornell University ·
1987
Ph.D.