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Olena Watanabe

Title: Associate Professor / Director of Graduate Education for Accounting
Department: Accounting
Office: 3157 Gerdin

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  • Research: financial reporting quality, auditing, healthcare accounting, financial reporting and managerial decision making
  • Teaching: Intermediate Financial Accounting I and II


Best Paper Award at the AAA Midwest Region Meeting 2014

Professional Licenses and Certifications

CPA license, State of Iowa (O15545)
CPA license, State of Missouri (2008031194)

Selected Publications

  • Wood, D. A., Achhpilia, M. P., Adams, M. T., [et al. including Denison, C., Janvrin, D., Trinkle, B., Watanabe, O.] (2023) "The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?", Issues in Accounting Education, 38 (4):81-108. Link to Paper
  • Cannon, J. N., Lamboy-Ruiz, M. A., and O. V. Watanabe. (2022) "Ownership Type and Earnings Management in U.S. Hospitals", Advances in Accounting, 58:100612. Link to Paper
  • James Cannon, Zhejia Ling, Qian Wang, and Olena Watanabe (2020) "10-K Disclosure of Corporate Social Responsibility and Firms’ Competitive Advantages", European Accounting Review, 29 (1):85-113. Link to Paper
  • 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 Paper , Accepted version
  • Cannon, J. N., Denison, C., and O. V. Watanabe (2021) "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, 36 (3):557-584. Link to Paper , Accepted version
  • Lamboy-Ruiz, M.A., No, W.G., & Watanabe, O.V. (2018) "Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System", Journal of Information Systems, Link to Paper
  • Imhof, M. J, E. S. Seavey, and O. V. Watanabe. (2022) "Proprietary Costs of Competition and Financial Statement Comparability", Journal of Accounting, Auditing and Finance, Link to Paper , Accepted version
  • 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 Paper , Accepted version
  • Francis J., M. Pinnuck, and O. Watanabe (2014) "Auditor Style and Financial Statement Comparability", Accounting Review, 89 (2):605-633. Link to Paper