Preeti Choudhary

Associate Professor of Accounting


Ph.D. in Business Administration (Accounting), Duke University, 2008
Master of Science in Accounting, University of Virginia, 2000
B.S. in Commerce, University of Virginia, 1999

Areas of Expertise

  • Capital markets financial accounting
  • Financial reporting for taxes
  • Recognition versus disclosure
  • Financial reporting reliability

Current Research


400B/500B Intermediate Accounting
501 Advanced Accounting

Teaching Interests

Financial Accounting


Preeti Choudhary, Ph.D.,  is a professor of accounting at the Eller College of Management, University of Arizona. Previously, she was was a senior fellow in the Center for Economic Analysis at the PCAOB between June 2015 and December 2016 and an assistant professor in the accounting department at the McDonough School of Business, Georgetown University. Her professional experience includes roles at Deloitte and Touche LLP in enterprise risk services and at The Washington Post Company (now known as Graham Holdings Company) in internal audit.

Among Choudhary's research interests are the capital market effects of financial reporting, including topics such as disclosure, recognition versus disclosure,  and financial reporting reliability. She is an expert on financial reporting for employee stock options, leases, and taxes and her work has been presented at, or published in, many leading accounting conferences and journals.

Choudhary earned her B.S. in commerce and M.S. in accounting from the University of Virginia and her Ph.D. from Duke University.


Published Papers

Choudhary, P., S. Rajgopal, and M. Venkatachalam.  2009. "Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R," Journal of Accounting Research 47 (1): 105-146.

Choudhary, P. 2011. “Evidence on differences between Recognition and Disclosure: A Comparison of Inputs to Estimate Fair Values of Employee Stock Options,” Journal of Accounting and Economics 51(1-2): 77-94. 

Bratten, B., P. Choudhary, and K. Schipper. 2013. “Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is not an Issue,” The Accounting Review 88(4): 1179-1210. 

Choudhary, P., J. Schloetzer, and J. Sturgess. 2013.  “Boards, Auditors, Attorneys, and Compliance with Mandatory SEC Disclosure Rules,” Managerial & Decision Economics. 34(7/8): 471-487.

Choudhary, P., A. Koester, and T. Shevlin. 2015. “Measuring Income Tax Accrual Quality,”Review of Accounting Studies, 21:89-139.

Bozanic, Z., P. Choudhary, and K. Merkley. “Securities Law Expertise and Corporate Disclosure," The Accounting Review, forthcoming.  

Working Papers

“Do Greater Audit Committee Responsibilities Enhance Corporate Governance?” with Musaib Ashraf and Jacob Jaggi, 2018. 

“The Last Chance to Improve Financial Reporting Quality:  Evidence from Recorded and Waived Audit Adjustments” with Kenneth Merkley and Katherine Schipper, Cornell University and Duke University, 2018.

 “Direct Measures of Auditors’ Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability” with Kenneth Merkley and Katherine Schipper, Cornell University and Duke University, 2018.

 “Do Auditors Correctly Identify and Assess Internal Control Deficiencies? Evidence from the PCAOB Data” with Daniel Aobdia and Gil Sadka, Northwestern University and University of Texas at Dallas, 2018.

 “Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers?” with Kenneth Merkley and Katherine Schipper, Cornell University and Duke University, 2018.

  “Do Auditor-Provided Tax Services Affect Estimation Error in the Tax Account?” with Allison Koester and Robert Pawlewicz, Georgetown University and George Mason University, 2017. 

 Early Annual reports” with Jason Schloetzer and Kenneth Merkley, Georgetown University and Cornell University, 2015.