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      • Faculty Publications  (64)

      Rouen, Ethan C.Remove Rouen, Ethan C. →

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      • Article

      Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

      By: Dan Amiram, Zahn Bozanic and Ethan Rouen
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      Amiram, Dan, Zahn Bozanic, and Ethan Rouen. "Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers." Review of Accounting Studies 20, no. 4 (December 2015): 1540–1593.
      • Forthcoming
      • Article

      Legislators' Demand for Firms' Financial Statements: Evidence from U.S. Congressional Redistricting Events

      By: Matthew Ma, Jing Pan, Ethan Rouen and Laura Wellman
      We investigate whether U.S. House representatives and their staff seek financial information from constituent firms to inform their legislative decisions. We exploit shifts in U.S. congressional districts (i.e., the reconfiguration of federal district lines or... View Details
      Keywords: Redistricting; Lobbying; Legislators; Voting Behavior; Corporate Disclosure; Government Legislation; Voting; Behavior
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      Ma, Matthew, Jing Pan, Ethan Rouen, and Laura Wellman. "Legislators' Demand for Firms' Financial Statements: Evidence from U.S. Congressional Redistricting Events." Review of Accounting Studies (forthcoming). (Pre-published online July 7, 2025.)
      • Teaching Interest

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      By: Ethan C. Rouen
      Professor Rouen teaches the Elective Curriculum course Reimaging Capitalism. View Details
      Keywords: Financial Accounting; Financial Reporting; Control
      • Research Summary

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      By: Ethan C. Rouen
      Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details
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