Mary Billings
Biography
Mary Billings joined New York University Stern School of Business as an Assistant Professor of Accounting in 2007.
Prior to joining Stern, she worked as a consultant at PricewaterhouseCoopers, LLP. In her research, Professor Billings explores the role that accounting information plays in shaping the behavior of corporate insiders, institutional investors and capital market participants.
Her study examining the stock market response to material weakness disclosures under Sections 302 and 404 of the Sarbanes-Oxley Act of 2002 recently appeared in The Accounting Review. In a forthcoming paper to appear in The Review of Accounting Studies, she examines the sophistication of the options market by investigating the extent to which traders anticipate the stock market's sensitivity to earnings news.
Professor Billings earned her Ph.D. from Indiana University in 2007.
Research Interests
Information content of accounting earnings
Disclosure
Litigation
Courses Taught
Financial Accounting
Academic Background
Ph.D., Accounting, 2007
Indiana University
M.B.A., Accounting, 2006
Indiana University
B.S., Finance, 1998
Indiana University
Awards & Appointments
New York University, Stern School of Business -- Daniel P. Paduano Faculty Fellow 2010
New York University, Stern School of Business -- Ely Kushel Teaching Excellence Award 2010
Indiana University, Kelley School of Business -- William Panschar Undergraduate Teaching Award 2006
Selected Publications
M.B. Billings and R.H. Jennings (2011)
The option market's anticipation of information content in earnings announcements
Review of Accounting Studies, forthcoming
M.B. Billings (2011)
Discussion of 'Critical accounting policy disclosures' by C. Levine and M. Smith
Journal of Accounting, Auditing and Finance, forthcoming.
M.D. Beneish, M.B. Billings, and L.D. Hodder (2008)
Internal control weaknesses and information uncertainty
The Accounting Review Vol. 83 (3): 665-704
Mary Billings joined New York University Stern School of Business as an Assistant Professor of Accounting in 2007.
Prior to joining Stern, she worked as a consultant at PricewaterhouseCoopers, LLP. In her research, Professor Billings explores the role that accounting information plays in shaping the behavior of corporate insiders, institutional investors and capital market participants.
Her study examining the stock market response to material weakness disclosures under Sections 302 and 404 of the Sarbanes-Oxley Act of 2002 recently appeared in The Accounting Review. In a forthcoming paper to appear in The Review of Accounting Studies, she examines the sophistication of the options market by investigating the extent to which traders anticipate the stock market's sensitivity to earnings news.
Professor Billings earned her Ph.D. from Indiana University in 2007.
Research Interests
Information content of accounting earnings
Disclosure
Litigation
Courses Taught
Financial Accounting
Academic Background
Ph.D., Accounting, 2007
Indiana University
M.B.A., Accounting, 2006
Indiana University
B.S., Finance, 1998
Indiana University
Awards & Appointments
New York University, Stern School of Business -- Daniel P. Paduano Faculty Fellow 2010
New York University, Stern School of Business -- Ely Kushel Teaching Excellence Award 2010
Indiana University, Kelley School of Business -- William Panschar Undergraduate Teaching Award 2006
Selected Publications
M.B. Billings and R.H. Jennings (2011)
The option market's anticipation of information content in earnings announcements
Review of Accounting Studies, forthcoming
M.B. Billings (2011)
Discussion of 'Critical accounting policy disclosures' by C. Levine and M. Smith
Journal of Accounting, Auditing and Finance, forthcoming.
M.D. Beneish, M.B. Billings, and L.D. Hodder (2008)
Internal control weaknesses and information uncertainty
The Accounting Review Vol. 83 (3): 665-704