Scholars@Duke
Katherine Schipper

Katherine Schipper

Thomas F. Keller Distinguished Professor of Business Administration
Fuqua School of Business
schipper@duke.edu
A407 Fuqua School of Business, Box 90210, Durham, NC 27708

Current Appointments & Affiliations

Thomas F. Keller Distinguished Professor of Business Administration · 2006 - Present Fuqua School of Business
Professor of Business Administration · 2006 - Present Fuqua School of Business
Director of Graduate Studies · 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 Cite

The Costs of Waiving Audit Adjustments

Journal Article Journal of Accounting Research · December 1, 2022 We analyze the disposition of auditor-proposed adjustments to financial statements. Our analyses address concerns, expressed by regulators and others, that auditors and their clients fixate on quantitative thresholds and overlook qualitative factors in ass ... Full text Cite

Measuring Accounting Asset Informativeness

Journal Article Accounting Review · July 1, 2022 We develop and validate an empirical measure of the informativeness of accounting assets in measuring firm-specific economic capital, an important determinant of both cash flows and intrinsic values. Our validation tests show that the asset informativeness ... Full text Cite
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External Links

Fuqua Faculty Profile