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Accounting Information & Management

DeWitt W. Buchanan Jr. Professor

Professor of Accounting Information & Management

Portrait of Sugata Roychowdhury, Faculty at the Kellogg School of Management

Sugata Roychowdhury
Professor of Accounting


Professor Sugata Roychowdhury’s research focuses on the influence of managers’ incentives on their reporting and disclosure choices, as well as operational and investment decisions. His most recent research focuses on how corporate courts and regulatory guidelines influence not only managers’ reporting choices, but also the consequences of these choices for business decisions. His work has been published in leading academic journals, including Journal of Accounting & Economics (JAE), Journal of Accounting Research (JAR), The Accounting Review (TAR) and the Review of Accounting Studies (RAS).

Professor Roychowdhury is on the editorial review board of the JAE, and an Associate Editor at JAR. He joined Kellogg's Accounting Information and Management (AIM) group in the summer of 2020. At Kellogg, Professor Roychowdhury is Director of Graduate Studies for AIM and the MBA Financial Accounting Core Coordinator. He has taught "Financial Accounting" to MBA students, "PhD Course in Empirical Accounting" to PhD students, "Accounting for Planning and Control" to Executive MBA students, and "Managerial Accounting" in the Evening and Weekend program. He recived the "Chair's Core Course Teaching Award" in 2023-2024.  

  • PhD, 2004, Business Administration (Accounting), University of Rochester
    MS, 2001, Accounting & Finance, Univeristy of Rochester
    MBA, 1996, Finance, International Management Institute, New Delhi, India
    Bachelor of Technology, Instrumentation & Control, 1994, Technology, Instrumentation & Control, Dr. B. R. Ambedkar National Institute of Technology, India
  • Professor, Accounting Information & Management, Kellogg School of Management, Northwestern University, 2020-present
    Professor, Accounting, Boston College, 2016-2020
    Associate Professor, Accounting, Boston College, 2010-2016
    Associate Professor, Accounting, Sloan School of Management, Massachusetts Institute of Technology, 2008-2010
    Assistant Professor, Accounting, Sloan School of Management, Massachusetts Institute of Technology, 2003-2008
  • Credit Rating Analyst, Credit Aanalysis and Research Limited, 1996-1998
  • Chair's Core Course Teaching Award, 2023-24, 2023-24
    Best Paper Award, Review of Accounting Studies Annual Conference
    Distinguished Contribution to Accounting Literature, American Accounting Association
  • Associate Editor, Journal of Accounting Research, 2019
    Associate Editor, Journal of Accounting and Economics, 2008
    Referee, The Accounting Review, 2003
    Referee, Journal of Accounting Research, 2003
    Referee, Review of Accounting Studies, 2003
    Referee, Journal of Financial Economics, 2003
    Referee, Management Science, 2003

Research (ACCT-590-0)

Independent investigation of selected problems pertaining to thesis or dissertation. May be repeated for credit.

Empirical Research in Accounting I (ACCT-540-1)

Students will become acquainted with research questions, methodologies, and findings of empirical research on the implications of accounting information for capital markets through journal readings, replications of existing research, and a final exam. The goal is for students to develop skills in issue identification and research design that can be used to do research and to evaluate research of others.