The US Securities and Exchange Commission’s (SEC) office of the chief accountant has selected Shawn Davis and Saurav Dutta as academic accounting fellows for one-year terms beginning this month.
Davis is a visiting assistant professor of accounting at Emory University in Atlanta, Georgia, where she teaches financial and managerial accounting to undergraduate and graduate students.
Her research focuses on how auditing judgment and decision-making affects financial decisions and markets.
Dutta is an associate professor and former chair of the Department of Accounting and Business Law at the University at Albany-SUNY in New York.
Dutta’s earlier work focused on audit quality, risk and materiality. His more recent work is in the area of sustainability, triple-bottom line reporting and forensic accounting.
Dutta is frequently consulted on complex accounting and auditing issues related to derivatives and hedge accounting, mergers and acquisitions, and statistical verification of claims for some of the largest corporate settlements in the US.
Academic accounting fellows serve as research resources for SEC staff by interpreting and communicating research materials.
In addition, the fellows will be assigned to ongoing projects in the chief accountant’s office that include rulemaking, liaising with accounting standard setters and consulting with SEC registrants on accounting, auditing, independence and reporting matters.
Davis and Dutta replace the current SEC academic accounting fellows Jack Krogstad and Nancy Mangold.