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Mary E. Barth

Mary E Barth
Professor, Accounting
MaryE.Barth
Joan E. Horngren Professor of Accounting
Academic Area: 
Accounting

Research Statement

Professor Mary Barth’s research focuses on financial accounting and reporting issues, particularly topics of interest to accounting standard setters. Such topics include using fair values in financial reporting, stock-based compensation, recognition versus disclosure, asset securitizations, asset revaluations, the information roles of accruals and cash flows, the relation between financial statement quality and cost of capital, and issues related to global financial reporting and convergence.

Bio

Mary E. Barth is the Joan E. Horngren Professor of Accounting at the Stanford University, Graduate School of Business (GSB). Professor Barth was a member of the International Accounting Standards Board (IASB) from its inception in 2001 until 2009. She served as the Academic Advisor to the IASB from 2009 until 2011. Prior to joining the IASB, Professor Barth’s accounting standard setting activities included serving as a member of the Accounting Standards Executive Committee of the American Institute of CPAs and the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board.

Prior to joining the faculty at Stanford in 1995, she was an Associate Professor at Harvard Business School and an audit partner in Arthur Andersen & Co. Professor Barth’s research is published in a variety of journals and has won several awards, including the American Accounting Association’s (AAA) Notable Contributions to Accounting Literature Award, the AAA’s Competitive Manuscript Award, and, on two occasions each, the AAA Wildman Medal Award and the Best Paper Award of the Financial Accounting and Reporting Section of the AAA.

She is the Accounting Department Editor of Management Science, has been an Associate Editor of The Accounting Review, and is on the Editorial Boards of several other academic journals. Professor Barth is a recipient of the GSB’s MBA Distinguished Teaching Award and PhD Faculty Distinguished Service Award, and served as a Senior Associate Dean for Academic Affairs at the GSB from 2002 until 2009.

Professor Barth is President of the AAA and has served as its Vice President and as Chair of several AAA committees. She also has served as Vice President of the International Association for Accounting Education and Research. Professor Barth is a recipient of the Outstanding International Accounting Educator Award of the AAA’s International Section, and is an Honorary Professorial Fellow at the University of Melbourne, Australia. Professor Barth holds an AB from Cornell University, an MBA from Boston University, a PhD from Stanford University, and a DSc(HC) from Lancaster University.

Academic Degrees

  • DSc(HC), Lancaster University, 2008
  • PhD, Stanford University, 1989
  • MBA, Boston University, 1975
  • AB, Cornell University, 1973

Academic Appointments

  • At Stanford since 1995
  • Associate Professor, Harvard Business School, 1989-95

Professional Experience

  • Audit Partner, Arthur Andersen & Co., 1974-85
  • CPA, 1976

Awards and Honors

  • Notable Contributions to Accounting Literature Award, American Accounting Association/American Institute of CPAs, 2012
  • Deloitte Wildman Medal Award, American Accounting Association, 1996 & 2009
  • Competitive Manuscript Award, American Accounting Association, 1993
  • Robert J. Davis Award, Stanford University Graduate School of Business, 2013
  • PhD Faculty Distinguished Service Award, Stanford Graduate School of Business, 2006
  • MBA Distinguished Teaching Award, Stanford Graduate School of Business, 1996
  • Outstanding International Accounting Educator Award, American Accounting Association - International Accounting Section, 2008

Publications

Journal Articles

Mary E. Barth, Wayne R. Landsman, Danqing Xu Young, Zili Zhuang. Journal of Business Finance and Accounting. April 2014, Vol. 41, Issue 3-4, Pages 297–327.
Mary E. Barth, Eric C. So. The Accounting Review. 2014.
Mary E. Barth, Leslie D. Hodder, Stephen R. Stubben. Review of Accounting Studies. September 2013, Vol. 18, Issue 3, Pages 642-682.
Mary E. Barth, Yaniv Konchitchki, Wayne R. Landsman. Journal of Accounting and Economics. April 2013, Vol. 55, Issue 2-3, Pages 206-224.
Mary E. Barth, Ian D. Gow, Daniel J. Taylor. Review of Accounting Studies. September 2012, Vol. 17, Issue 3, Pages 526-562.
Mary E. Barth, Wayne R. Landsman, Mark Lang, Christopher Williams. Journal of Accounting and Economics. August 2012, Vol. 54, Issue 1, Pages 68–93.
Mary E. Barth, Gaizka Ormazabal, Daniel J. Taylor. The Accounting Review. March 2012, Vol. 87, Issue 2, Pages 423-448.
Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer, Edward J. Riedl. The Accounting Review. January 2010, Vol. 85, Issue 1, Pages 31-61.
Mary E. Barth, Greg Clinch. Journal of Business Finance and Accounting. April 2009, Vol. 36, Issue 3-4, Pages 253–288.
Mary E. Barth, Wayne R. Landsman, Mark H. Lang. Journal of Accounting Research. June 2008, Vol. 46, Issue 3, Pages 467–498.
Mary E. Barth, Leslie D. Hodder, Stephen R. Stubben. The Accounting Review. May 2008, Vol. 83, Issue 3, Pages 629-664.
David Aboody, Mary E. Barth, Ron Kasznik. Review of Accounting Studies. December 2006, Vol. 11, Issue 4, Pages 429-461.
Mary E. Barth, William H. Beaver, John R.M. Hand, Wayne R. Landsman. Journal of Accounting, Auditing, and Finance. October 2005, Vol. 20, Issue 4, Pages 311-345.
David Aboody, Mary E. Barth, Ron Kasznik. Journal of Accounting Research. May 2004, Vol. 42, Issue 2, Pages 123–150.
David Aboody, Mary E. Barth, Ron Kasznik. The Accounting Review. April 2004, Vol. 79, Issue 2, Pages 251-275.
Mary E. Barth, Amy P. Hutton. Review of Accounting Studies. March 2004, Vol. 9, Issue 1, Pages 59-96.
Mary E. Barth. Market Discipline Across Countries and Industries. Cambridge: MIT Press, 2004, Pages 323-334.
Mary E. Barth, Greg Clinch, Toshi Shibano. Journal of Accounting Research. September 2003, Vol. 41, Issue 4, Pages 581–609.
Mary E. Barth, Ron Kasznik, Maureen McNichols. Journal of Accounting Research. June 2001, Vol. 39, Issue 1, Pages 1–34.
Mary E. Barth, Donald P. Cram, Karen K. Nelson. The Accounting Review. January 2001, Vol. 76, Issue 1, Pages 27-58.
Mary E. Barth, William H. Beaver, Wayne R. Landsman. Journal of Accounting and Economics. 2001, Vol. 31, Issue 1–3, Pages 77–104.
Mary E. Barth, Wayne R. Landsman, Richard J. Rendleman Jr.. Accounting Horizons. December 2000, Vol. 14, Issue 4, Pages 455-479.
Mary E. Barth, William H. Beaver, John R.M. Hand, Wayne R. Landsman. Review of Accounting Studies. December 1999, Vol. 4, Issue 3-4, Pages 205-229.
Mary E. Barth, Ron Kasznik. Journal of Accounting and Economics. December 1999, Vol. 28, Issue 2, Pages 211–241.
Mary E. Barth, Greg Clinch, Toshi Shibano. Journal of Accounting and Economics. January 1999, Vol. 26, Issue 1-3, Pages 201–235.
David Aboody, Mary E. Barth, Ron Kasznik. Journal of Accounting and Economics. January 1999, Vol. 26, Issue 1-3, Pages 149–178.
Mary E. Barth, John A. Elliott, Mark W. Finn. Journal of Accounting Research. 1999, Vol. 37, Issue 2, Pages 387-413.
Mary E. Barth, William H. Beaver, Wayne R. Landsman. Journal of Accounting and Economics. February 1998, Vol. 25, Issue 1, Pages 1–34.
Mary E. Barth, Wayne R. Landsman, Richard J. Rendleman, Jr.. The Accounting Review. January 1998, Vol. 73, Issue 1, Pages 73-102.
Mary E. Barth, Michael B. Clement, George Foster, Ron Kasznik. Review of Accounting Studies. 1998, Vol. 3, Issue 1-2, Pages 41-68.
Mary E. Barth, Greg Clinch. Journal of Accounting Research. 1998, Vol. 36, Studies on Enhancing the Financial Reporting Model, Pages 199-233.
Mary E. Barth, Maureen McNichols, G. Peter Wilson. Review of Accounting Studies. 1997, Vol. 2, Issue 1, Pages 35-64.
Mary E. Barth, William H. Beaver, Wayne R. Landsman. The Accounting Review. October 1996, Vol. 71, Issue 4, Pages 513-537.
Mary E. Barth, Greg Clinch. Contemporary Accounting Research. 1996, Vol. 13, Issue 1, Pages 135–170.
Mary E. Barth, Sanjay Kallapur. Contemporary Accounting Research. 1996, Vol. 13, Issue 2, Pages 527–567.
Mary E. Barth, Wayne R. Landsman, James M. Wahlen. Journal of Banking and Finance. June 1995, Vol. 19, Issue 3-4, Pages 577–605.
Mary E. Barth, Christine M. Murphy. Accounting Horizons. December 1994, Vol. 8, Issue 4, Pages 1-22.
Mary E. Barth. The Accounting Review. January 1994, Vol. 69, Issue 1, Pages 1-25.
Mary E. Barth, Maureen McNichols. Journal of Accounting Research. 1994, Vol. 32, Studies on Accounting, Financial Disclosures, and the Law, Pages 177-209.
Mary E. Barth, William H. Beaver, Wayne R. Landsman. Financial Analysts Journal. 1993, Vol. 49, Issue 1, Pages 18-26.
Mary E. Barth, William H. Beaver, Wayne R. Landsman. Journal of Accounting and Economics. March 1992, Vol. 15, Issue 1, Pages 27–62.
Mary E. Barth. The Accounting Review. July 1991, Vol. 66, Issue 3, Pages 433-463.
Mary E. Barth, William H. Beaver, Christopher H. Stinson. The Accounting Review. January 1991, Vol. 66, Issue 1, Pages 56-66.
Mary E. Barth, William H. Beaver, Mark A. Wolfson. Financial Analysts Journal. 1990, Vol. 46, Issue 3, Pages 53-60.

Working Papers

Bank Earnings and Regulatory Capital Management using Available for Sale Securities
Mary E. Barth, Javier Gomez-Biscarri, Ron Kasznik, Germán López-Espinosa , June 102014
Does Fair Value Accounting Contribute to Procyclical Leverage?
Amir Amel-Zadeh, Mary E. Barth, Wayne R. Landsman, March 42014
Conservatism and the Information Content of Earnings
Mary E. Barth, Wayne R. Landsman, Vivek Raval, Sean Wang, February 262014
Dynamics of Earnings Announcement News: Evidence from Option Prices
Mary E. Barth, Travis L. Johnson, Eric C. So2011

Courses Taught

Degree Courses

2014-15

The purpose of this PhD seminar is to facilitate your conception and execution of substantive individual research in financial reporting. It provides a vehicle for supplementing and integrating your knowledge of basic research tools and methods,...

2013-14

The purpose of this PhD seminar is to facilitate your conception and execution of substantive individual research in financial reporting. It provides a vehicle for supplementing and integrating your knowledge of basic research tools and methods,...

2012-13

This course is designed to enhance students' understanding of current financial reporting issues through a detailed analysis and comparison of U.S. and International Financial Reporting Standards. The course will cover the development of...

2011-12

This course is designed to enhance students' understanding of current financial reporting issues through a detailed analysis and comparison of U.S. and International Financial Reporting Standards. The course will cover the development of...

The purpose of this PhD seminar is to facilitate your conception and execution of substantive individual research in financial reporting. It provides a vehicle for supplementing and integrating your knowledge of basic research tools and methods,...

2010-11

This course is designed to enhance students' understanding of current financial reporting issues through a detailed analysis and comparison of U.S. and International Financial Reporting Standards. The course will cover the development of...

Service to the Profession

  • President, American Accounting Association, 2013-present
  • Accounting Department Editor, Management Science, 2009-present
  • Member, International Accounting Standards Board, 2001-2009
  • Vice President, International Association for Accounting Education and Research, 2009-2011

In the Media

The Truth About Stock Options
CBS MarketWatch, January 2006
Treasury & Risk Management, July 1, 2005
California CPA, July 2, 2003
Expert in Stock Option Accounting Thrust from Academia into Limelight
San Jose Mercury News, September 7, 2002
Los Angeles Times, August 2, 2000