Dr. Patricia Dechow

Professor

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Biography

Professor Dechow's research focuses on accounting accruals, quality reliability earnings, using earnings information to predict stock returns, and the effect of analysts' forecasts on investors’ perceptions of firm value. Her work spans several critical areas including Business Sustainability, Earnings Manipulation, Earnings Quality, and Environmental, Social, Governance (ESG) issues. With expertise in analyzing the implications of market behaviors during economic downturns, she has contributed significantly to our understanding of financial reporting practices and their impacts on the equity markets. Her recent publications in leading journals, such as the Journal of Accounting Research and the Accounting Review, delve into the intricate relationships between accounting practices, stock performance, and executive behavior, particularly in the context of regulatory environments. Dechow's findings reveal essential insights into how law firm relationships influence reporting accuracy and the motivations behind earnings management strategies.

Research Interests

Courses

ACCT-405 Introduction to Sustainability Reporting ACCT-505 Business Sustainability Reporting ACCT-643 Evaluating Earnings Quality ACCT-593 Independent Research in Accounting ACCT-581 Financial Statement Analysis

Requirements for University of Southern California

Master Program
Requirements
GPA Requirement
Required:3
TOEFL
Listening
Required:20
Reading
Required:20
Writing
Required:20
Speaking
Required:20
Total
Required:90
IELTS
Listening
Required:6
Reading
Required:6
Writing
Required:6
Speaking
Required:6
Overall
Required:6.5
GRE General
Prerequisites
Bachelor's degree in Engineering, Math, or Hard Science
Application Checklist
  • Online application
  • Official transcripts
  • Personal Statement
  • Resume/CV
  • Letters of Recommendation (not required for MS CS, but allowed)
Specialization Notes

GRE is NOT required for Master's applicants for 2025-2026.