Mary E. Barth

Professor Emerita, Accounting
+1 (650) 723-8536

Mary E. Barth

The Joan E. Horngren Professor of Accounting, Emerita

Academic Area:

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, Emerita at Stanford Graduate School of Business (GSB). Prior to joining the faculty at Stanford in 1995, she was an associate professor at Harvard Business School and an audit partner at Arthur Andersen Co. Professor Barth’s research is published in a variety of journals and has won several awards.

Professor Barth was senior editor of The Accounting Review and previously served as an editor. She has been the accounting department editor of Management Science and co-editor of the Journal of Financial Reporting and served on the editorial boards of several other academic journals. She served as a senior associate dean for Academic Affairs at GSB from 2002 until 2009.

Professor Barth is vice chair of the Trustees of the Financial Accounting Foundation, which oversees the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board. She was a member of the International Accounting Standards Board (IASB) from its inception in 2001 until 2009 and 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 FASB.

Professor Barth was 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. She is an Honorary Professorial Fellow at the University of Melbourne, Australia, and an Honorary Research Fellow at the University of Cambridge, UK. She was an Extraordinary Professor at the University of Pretoria, South Africa. She served on the External Audit Committee of the International Monetary Fund, including as its chair.

Academic Degrees

  • DSc(HC), Tilburg University, 2022
  • DCom(HC), University of Pretoria, 2019
  • DSc(HC), London Business School, 2015
  • 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

  • Joan E. Horngren Professor of Accounting, Emerita, 2019–present
  • Notable Contributions to Accounting Literature Award, American Accounting Association/American Institute of CPAs, 2020
  • Female Career Award, HEC Lausanne (UNIL), 2019
  • Lifetime Service Award, AAA, 2019
  • Joan E. Horngren Professor of Accounting, 2006–2019
  • The Accounting Hall of Fame member, American Accounting Association, 2018
  • R. Michael and Mary Shanahan Faculty Fellow for 2017–18
  • Outstanding Accounting Educator Award, American Accounting Association, 2017
  • Lifetime Achievement Award, AAA Financial Accounting and Reporting Section, 2017
  • MSx Teaching Excellence Award, GSB, 2017
  • Deloitte Wildman Medal Award, AAA, 2016
  • BP Faculty Fellow in Global Management, 2014–15
  • Best Paper Award, AAA Financial Accounting and Reporting Section, 2014
  • Robert J. Davis Award, Stanford GSB, 2013
  • Notable Contributions to Accounting Literature Award, American Accounting Association/American Institute of CPAs, 2012
  • Deloitte Wildman Medal Award, AAA, 2009
  • Outstanding International Accounting Educator Award, American Accounting Association - International Accounting Section, 2008
  • PhD Faculty Distinguished Service Award, Stanford GSB, 2006
  • Best Paper Award, AAA Financial Accounting and Reporting Section, 2000
  • Deloitte Wildman Medal Award, AAA, 1996
  • MBA Distinguished Teaching Award, Stanford GSB, 1996
  • Outstanding Educator Award, Massachusetts Society of CPAs, 1994
  • Competitive Manuscript Award, American Accounting Association, 1993
  • Best Paper Award, AAA Financial Accounting and Reporting Section, 1996

Publications

Journal Articles

Mary E. Barth, Ken Li, Charles McClure
The Accounting Review
January 2023 Vol. 98 Issue 1 Pages 1–28
Mary E. Barth
Accounting and Business Research
2022 Vol. 52 Issue 5 Pages 565–577
Amir Amel-Zadeh, Mary E. Barth
Journal of Accounting & Economics
November 2021 Vol. 72 Issue 2–3
Mary E. Barth, Kurt Gee, Doron Israeli, Ron Kasznik
The Accounting Review
September 2021 Vol. 96 Issue 5 Pages 31–52
Mary E. Barth, Wayne R. Landsman, Vivek Raval, Sean Wang
The Accounting Review
July 2020 Vol. 95 Issue 4 Pages 23–50
Marc Badia, Mary E. Barth, Miguel Duro, Gaizka Ormazabal
Accounting Review
January 2020 Vol. 95 Issue 1 Pages 1-29
Araceli Mora, Mary E. Barth, Anne McGeachin, Richard Barker, Alfred Wagonhofer, Peter Joos
Accounting in Europe
September 18, 2019 Vol. 16 Issue 3 Pages 237-255
Mary E. Barth, Wayne R. Landsman
Accounting Horizons
December 2018 Vol. 32 Issue 4 Pages 49-58
Mary E. Barth
Accounting in 2036: A Learned Profession
November 2018 Vol. 93 Issue 6 Pages 383-385
Mary E. Barth, Wayne R. Landsman, Mark H. Lang, Christopher D. Williams
Journal of Financial Reporting
September 2018 Vol. 3 Issue 1
Mary E. Barth, Javier Gomez-Biscarri, Ron Kasznik, Germán López-Espinosa
Review of Accounting Studies
December 2017 Vol. 22 Issue 4 Pages 1761-1792
Mary E. Barth, Steven F. Cahan, Li Chen, Elmar R. Venter
Accounting, Organizations and Society
October 2017 Vol. 62 Pages 43-64
Amir Amel-Zadeh, Mary E. Barth, Wayne R. Landsman
Review of Accounting Studies
September 2017 Vol. 22 Issue 3 Pages 1423-1454
Mary E. Barth, Wayne R. Landsman, Daniel J. Taylor
The Accounting Review
February 2017 Vol. 92 Issue 6 Pages 25–47
Mary E. Barth, Greg Clinch, Doron Israeli
Review of Accounting Studies
September 2016 Vol. 21 Issue 3 Pages 768-807
Mary E. Barth
ABACUS
December 2015 Vol. 51 Issue 4 Pages 499-510
Mary E. Barth, Christopher Nobes, Ann Tarca
Accounting and Business Research
September 25, 2015 Vol. 45 Issue 5 Pages 543-544
Mary E. Barth
Accounting Perspectives
September 2015 Vol. 14 Issue 3 Pages 154-167
Mary E. Barth, Eric C. So
The Accounting Review
September 2014 Vol. 89 Issue 5 Pages 1579-1607
Mary E. Barth
Accounting Horizons
June 2014 Vol. 28 Issue 2 Pages 331-352
Mary E. Barth, Wayne R. Landsman, Danqing Young, Zili Zhuang
Journal of Business Finance and Accounting
April 2014 Vol. 41 Issue 3-4 Pages 297-327
Mary E. Barth, Doron Israeli
Journal of Accounting and Economics
December 2013 Vol. 56 Issue 2-3 Pages 178-188
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
China Journal of Accounting Studies
April 27, 2013 Vol. 1 Issue 1 Pages 2013
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
The Accounting Review
September 2008 Vol. 83 Issue 5 Pages 1159-1179
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
Accounting Horizons
September 2006 Vol. 20 Issue 3 Pages 271-285
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, 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
March 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
January 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

Book Chapters

Mary E. Barth
Market Discipline Across Countries and Industries
2004 Pages 323-334

Working Papers

Mary E. Barth, Wayne R. Landsman, Xiaoli (Shaolee) Tian, Miaomiao Yu September 2022
Mary E. Barth, Doron Israeli, Suhas A. Sridharan May 2022
Mary E. Barth, Steven F. Cahan, Li Chen, Elmar R. Venter April 2022
Mary E. Barth, Wayne R. Landsman, Vivek Raval, Sean Wang January 2021

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

Insights by Stanford Business

October 27, 2022
Mary Barth explains why investors need better information on new and hard-to-quantify risks.
May 16, 2019
A leading critic of current practices says they get the right answers mainly “by accident.”
October 01, 2006
Despite an uproar from corporations, new financial reporting rules actually favored by shareholders, research shows.

School News

November 13, 2017
The award recognizes contributions to accounting education in teaching and research.
May 11, 2017
In three separate ceremonies this spring, students in the MBA, MSx, and PhD programs lauded Professors Charles Lee, Mary Barth, and Adina Sterling, respectively.
June 01, 2006
Students honored professors George Parker, Mary Barth, and Peter DeMarzo as 2006 recipients of three awards for outstanding faculty members.