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Faculty and Staff

Faculty and Staff 2018-01-23T16:36:39-05:00

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Olena Watanabe

Title: Assistant Professor of Accounting
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 "Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-profit Hospitals?", Journal of Business Ethics (forthcoming), 158 (2):441-465. Link to PaperAccepted version
  • Lamboy-Ruiz, M.A., W. G. No, and O. V. Watanabe "Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System", Journal of Information Systems (forthcoming), Link to Paper
  • 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 link
  • Watanabe, O. V., Imhof, M. J, and S. Tartaroglu. "Transparency Regulation and Price Informativeness: Evidence from Changes in Synchronicity Surrounding the European Union’s Transparency Directive", Journal of International Accounting Research (forthcoming), Link to PaperAccepted version