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Olena Watanabe

Title: Associate Professor
Department: Accounting

Office: 3157 Gerdin Business Building
Phone number: (515) 294-7908

Academic History

  • Ph.D., Accounting, University of Missouri-Columbia, 2012
  • M.S., Accounting, University of Missouri-Columbia, 2007
  • B.S. Summa Cum Laude, Accounting, University of Missouri-Columbia, 2007


  • Research: financial reporting quality, auditing, healthcare accounting, financial reporting and managerial decision making
  • Teaching: Intermediate Financial Accounting I and II (Office Hours: by appointment)


Best Paper Award at the AAA Midwest Region Meeting 2014

Professional Licenses and Certifications

CPA license, State of Missouri, inactive

Selected Publications

  • Francis J., M. Pinnuck, and O. Watanabe (2014) "Auditor Style and Financial Statement Comparability", The Accounting Review, 89 (2):605-633. Link to Paper
  • Lamboy-Ruiz, M. A., J. N. Cannon and O. V. Watanabe (2019) "Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-profit Hospitals?", Journal of Business Ethics, 158 (2):441-465. Link to PaperAccepted version
  • Watanabe, O. V., Imhof, M. J, and S. Tartaroglu. (2019) "Transparency Regulation and Price Informativeness: Evidence from Changes in Synchronicity Surrounding the European Union’s Transparency Directive", Journal of International Accounting Research, 18 (2):89-113. Link to PaperAccepted version
  • Lamboy-Ruiz, M.A., W. G. No, and O. V. Watanabe (2019) "Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System", Journal of Information Systems, 33 (3):19-44. Link to PaperAccepted version
  • Cannon, J. N., Ling, Z., Wang, Q., and O. V. Watanabe (2020) "10-K Disclosure of Corporate Social Responsibility and Firms’ Competitive Advantages", European Accounting Review, 29 (1):85-113. Link to PaperAccepted version
  • Imhof, M. J, E. S. Seavey, and O. V. Watanabe. "Proprietary Costs of Competition and Financial Statement Comparability", Journal of Accounting, Auditing and Finance (forthcoming), Link to PaperAccepted version
  • Cannon, J. N., Denison, C., and O. V. Watanabe "Do Detail and Its Verifiability Serve as Indicators of Strategy Effectiveness and as Sources of Credibility in Voluntary Qualitative Disclosure?", Journal of Accounting, Auditing and Finance (forthcoming), Link to PaperAccepted version