Accounting Management
Resume:
Anil Arya
Department of Accounting and MIS
Fisher College of Business
The Ohio State University
Columbus, Ohio 43210-1144
abp6zl@r.postjobfree.com
Education
The University of Iowa, Ph.D. Business, 1991
Indian Institute of Technology, Kanpur, India, B.Tech. Mechanical Engineering, 1987
University Position
John J. Gerlach Chair in Accounting, 2003 - present
Dean's Distinguished Research Professorship, 1999 - 2003
Professor of Accounting and MIS, The Ohio State University, 2001 - present
Associate Professor of Accounting and MIS, The Ohio State University, 1997 - 2001
Assistant Professor of Accounting and MIS, The Ohio State University, 1991 - 1997
Refereed Publications
"Outsourcing, Vertical Integration, and Price vs. Quantity Competition," with Brian
Mittendorf and David Sappington, Forthcoming, International Journal of Industrial
Organization.
"The Interaction among Disclosure, Competition between Firms, and Analyst Following,"
with Brian Mittendorf, Forthcoming, Journal of Accounting and Economics.
"The Bright Side of Supplier Encroachment," with Brian Mittendorf and David
Sappington, Forthcoming, Marketing Science.
"Taxes and the Efficiency-Rent Extraction Tradeoff," with Jonathan Glover and Brian
Mittendorf, Forthcoming, Journal of Public Economic Theory.
"Interacting Supply Chain Distortions: The Pricing of Internal Transfers and External
Procurement," with Brian Mittendorf, Forthcoming, The Accounting Review.
"On the Role of Receivables in Managing Salesforce Incentives," with John Fellingham,
Hans Frimor, and Brian Mittendorf, Forthcoming, European Accounting Review.
"Project Assignments when Budget Padding Taints Resource Allocation," with Brian
Mittendorf, Management Science 52, 2006, 1345-1358.
"Using Optional Job Rotation Programs to Gauge On-the-Job Learning," with Brian
Mittendorf, Journal of Institutional and Theoretical Economics 162, 2006, 505-515.
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"Benefits of Channel Discord in the Sale of Durable Goods," with Brian Mittendorf
Marketing Science 25, 2006, 91-96.
"Hierarchical Reporting, Aggregation, and Information Cascades," with Jonathan Glover
and Brian Mittendorf, Managerial Decision Economics 27, 2006, 355-362.
"The Use of Debt to Prevent Short-Term Managerial Exploitation," with Jonathan
Glover, Annals of Finance 4, 2006, 357-368.
"Enhancing Vertical Efficiency through Horizontal Licensing," with Brian Mittendorf,
Journal of Regulatory Economics 29, 2006, 333-342.
"Bailouts and Unwanted Coordination," with Jonathan Glover, Journal of Accounting,
Auditing and Finance 21, 2006, 109-117.
"Using Disclosure to Influence Herd Behavior and Alter Competition," with Brian
Mittendorf, Journal of Accounting and Economics 40, 2005, 231-246.
"Offering Stock Options to Gauge Managerial Talent," with Brian Mittendorf, Journal of
Accounting and Economics 40, 2005, 189-210.
"Unintended Consequences of Regulating Disclosures: The Case of Regulation Fair
Disclosure," with Jonathan Glover, Brian Mittendorf, and Gans Narayanamoorthy,
Journal of Accounting and Public Policy 24, 2005, 243-252.
"On the Use of Customized vs. Standardized Performance Measures," with Jonathan
Glover, Brian Mittendorf, and Lixin Ye, Journal of Management Accounting Research
17, 2005, 7-21.
"Using Returns Policies to Elicit Retailer Information," with Brian Mittendorf, RAND
Journal of Economics 35, 2004, 617-630.
"The Disciplining Role of Accounting in the Long Run," with Brian Mittendorf, Jonathan
Glover, and Li Zhang, Review of Accounting Studies 9, 2004, 399-417.
"Aggregation and Measurement Errors in Performance Evaluation," with John
Fellingham and Doug Schroeder, Journal of Management Accounting Research 16,
2004, 93-105.
"Using Job Rotation to Extract Employee Information," with Brian Mittendorf, Journal
of Law, Economics, and Organization 20, 2004, 400-414.
"Inter-temporal Aggregation" with Jonathan Glover and Pierre Liang, European
Accounting Review 13, 2004, 643-657.
"Reconciling Financial Information at Varied Levels of Aggregation," with John
Fellingham, Brian Mittendorf, and Doug Schroeder, Contemporary Accounting
Research 21, 2004, 303 - 324.
"Purchasing Sleeping Patents to Prevent Budget Padding," with Brian Mittendorf,
Economic Letters 82, 2004, 221-226.
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"Abandonment Options and Information System Design," with Jonathan Glover, Review
of Accounting Studies 8, 2003, 29-45.
"Real Options, Conflicting Valuations, and Favoritism," with Jonathan Glover, Topics in
Economic Analysis & Policy 3, 2003, Article 17.
"Are Unmanaged Earnings Always Better for Shareholders?" with Jonathan Glover and
Shyam Sunder, Accounting Horizons, May 2003, 111-116.
"Pouring Money Down the Drain? How Sunk Investments and Signing Bonuses can
Improve Employee Incentives," with Hans Frimor and Brian Mittendorf, Topics in
Economic Analysis & Policy 3, 2003, Article 6.
"Project Assignment Rights and Incentives for Eliciting Ideas," with Jonathan Glover and
Bryan Routledge, Management Science, July 2002, 886 -899.
"Synergy Among Seemingly Independent Activities," Contemporary Accounting
Research 19, Fall 2002, 349 - 363.
"Depreciation in a Model of Probabilistic Investment," with John Fellingham, Jonathan
Glover, and Doug Schroeder, European Accounting Review 4, 2002, 681-697.
"Option Value to Waiting Created by a Control Problem," with Jonathan Glover, Journal
of Accounting Research 39, December 2001, 405-415.
"Inferring Transactions from Financial Statements," with John Fellingham, Jonathan
Glover, Doug Schroeder, and Gilbert Strang, Contemporary Accounting Research 17,
Fall 2000, 365-385.
"Implementation in Principal-Agent Models of Adverse Selection," with Jonathan Glover
and Uday Rajan, Journal of Economic Theory 93, 2000, 87-109.
"Accounting Information, Aggregation and Discriminant Analysis," with John
Fellingham and Doug Schroeder, Management Science 46, June 2000, 790-806.
"Capital Budgeting, The Hold-up Problem, and Information System Design," with John
Fellingham, Jonathan Glover and K. Sivaramakrishnan, Management Science 46,
February 2000, 205-216.
"Earnings Management and the Revelation Principle," with Jonathan Glover and Shyam
Sunder, Review of Accounting Studies 3, 1998, 7-34.
"The Interaction Between Stewardship and Decision Problems and the Value of
Information," with Jonathan Glover and K. Sivaramakrishnan, The Accounting Review,
October 1997, 561-574.
"Commitment Issues in Budgeting," with Jonathan Glover and K. Sivaramakrishnan,
Journal of Accounting Research 35, Autumn 1997, 273-278.
"Teams, Repeated Tasks, and Implicit Incentives," with John Fellingham and Jonathan
Glover, Journal of Accounting and Economics 23, 1997, 7-30.
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"Implementing Coordinated Team Play," with Jonathan Glover and John Hughes,
Journal of Economic Theory 74, May 1997, 218-232.
"The Role of Budgeting in Eliminating Tacit Collusion," with Jonathan Glover, Review of
Accounting Studies 1, 1996, 191-205.
"Verification of Historical Cost Reports," with Jonathan Glover, The Accounting Review
71, 1996, 255-269.
"Mechanism Design under Alternative Information Structures and Constrained
Capacity," with Jonathan Glover and Richard Young, Journal of Economic Theory 70,
1996, 420-443.
"Capital Budgeting in a Multidivisional Firm," with Jonathan Glover and Richard Young,
Journal of Accounting, Auditing and Finance, Fall 1996, 519-533.
"A Simple Forecasting Mechanism for Moral Hazard Settings," with Jonathan Glover,
Journal of Economic Theory 66, 1995, 507-521.
"Virtual Implementation in Separable Bayesian Environments using Simple
Mechanisms," with Jonathan Glover and Richard Young, Games and Economic
Behavior 9, 1995, 127-138.
"Contract-based Motivation for Keeping Records of a Manager's Reporting and
Budgeting History," with John Fellingham and Richard Young, Management Science
40, 1994, 484-495.
"Preference Representation and Randomization in Principal Agent Contracts," with John
Fellingham and Richard Young, Economic Letters 42, 1993, 25-30.
"The Effects of Risk Aversion on Production Decisions in Decentralized Organizations,"
with John Fellingham and Richard Young, Management Science 39, 1993, 794-805.
"Managerial Reporting Discretion and the Truthfulness of Disclosures," with Peter
Woodlock and Richard Young, Economic Letters 39, 1992, 163-168.
Refereed teaching publications
"Make-or-Buy in the Presence of Uncertainty and Private Information," with John
Fellingham and Brian Mittendorf, Journal of Accounting Education 23, 2005, 189-203.
"An Academic Curriculum Proposal," with John Fellingham and Doug Schroeder,
Issues in Accounting Education, February 2003, 29-35.
"Estimating Transactions Given Balance Sheets and Income Statement," with John
Fellingham and Doug Schroeder, Issues in Accounting Education 15, August 2000,
393-411.
"A Problem on the Properties of a Tridiagonal Matrix," with J. Fellingham, D. Schroeder,
and J. Glover, The Fibonacci Quarterly 4 (Problem section), 1999, 372.
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"Capital Budgeting: Some Exceptions to the NPV Rule," with John Fellingham and
Jonathan Glover, Issues in Accounting Education, August 1998, 499-508.
"On the Role of Historical Cost Reporting," with John Fellingham and Richard Young,
Issues in Accounting Education 11, 1996, 15-22.
Reviews, commentary, and other publications
"Aligning Incentives by Capping Bonuses," with Jonathan Glover and Brian Mittendorf,
in Essays on Accounting Theory in Honor of Joel S. Demski, Edited by Rick Antle,
Pierre Jinghong, and Froystein Gjesdal, 2006.
"The Controllability Principle in Responsibility Accounting: Another Look," with
Jonathan Glover and Suresh Radhakrishnan, in Essays on Accounting Theory in Honor
of Joel S. Demski, Edited by Rick Antle, Pierre Jinghong, and Froystein Gjesdal, 2006.
"Benefits of a Slanted View: A Discussion of Disclosure Bias," with Brian Mittendorf,
Journal of Accounting and Economics 38, 2004, 251-262.
Working Papers
"Using Market-Based Transfer Prices to Get a Leg Up on Rivals," with Brian
Mittendorf.
"The Make-or-Buy Decision in the Presence of a Rival," with Brian Mittendorf and
David Sappington.
"Quasi-Robust Multiagent Contracts," with Joel Demski, Jonathan Glover, and Pierre
Liang.
"Benefits of Accounting Fixation in Buyer-Supplier Relationships," with Brian
Mittendorf.
"Performance Measurement Manipulation: Cherry-Picking What to Correct," with
Jonathan Glover.
Honors and Awards
E&Y Master of Accounting (MAcc) Teacher of the Year Award, 2006
Undergraduate Teaching Award, Undergraduate Honors Program, 2005
Distinguished Visiting Scholar, Northwestern University (September '02 and February '03)
2002 AAA curriculum challenge contest award recipient (for proposal jointly written with
John Fellingham and Doug Schroeder)
Thomas J. Burns Memorial Faculty Fellow, 1998-2000
Fisher College of Business, Pace Setters Research Award, 1995-96
Outstanding Faculty List, 5th ed. of Business Week's Guide to the Best Business Schools
Ernst & Young Endowment for Excellence in Accounting Education, 1995-1997
Center for Excellence in Manufacturing Management Research Grant, 1995
Nominated for Success Stories Multicultural Teaching Award, OSU, 1992
Dean's Summer Fellowship, The Ohio State University, 1994-1999
Seed Grant Award, The Ohio State University, 1992-1993
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Teaching Excellence Award, University of Iowa, 1990
National Talent Search Scholarship, India, 1981-1987
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