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
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
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
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Academic accounting fellows serve as research
resources for SEC staff by interpreting and communicating research
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.