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Rebecca Lynn Files
Associate Professor-Management
Office MailstopMail Box: SM40, Room No.: SOM4427 
Email Address    Primary Phone Number 972-883-5818    Media Contact
 Professional Preparation
 Ph.D.AccountingTexas A&M University2009
 M.S.FinanceTexas A&M University2004
 B.B.A.AccountingTexas A&M University2004
Collapse Section Expand Section Research and Expertise
Research Interests

Financial accounting and reporting, strategic disclosure, accounting restatements, SEC enforcement, class action lawsuits, pro forma earnings

Collapse Section Expand Section Publications
  YearPublication  Type
“SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?” Journal of Accounting and Economics, forthcoming.
“Stealth Disclosure of Accounting Restatements” 2009 (with Edward P. Swanson and Senyo Tse), The Accounting Review 84 (5): 1495-1520
“An Examination of First Call’s Company Issued Guidance Database” (with Lynn Rees), Advances in Accounting, Volume 23 (2007), pgs. 147-177
Collapse Section Expand Section Appointments
DurationRankDepartment / SchoolCollege / OfficeUniversity / Company
May 2003-September 2003Audit Intern  Deloitte
May 2002-September 2002Audit Intern  KPMG
January 2004-2009Graduate Research/Teaching AssistantMays Business School Texas A&M University
2009-PresentAssistant ProfessorSchool of Management The University of Texas at Dallas
       Teaching HelpHelp  
toggle toggle News Articles
Earnings Restatement Truths and Consequences
UT Dallas News Center
A new UT Dallas School of Management study of federal securities regulation has good and bad news for companies that have misstated their earnings.
The study shows that companies who are proactive about self-disclosure are more likely to be sanctioned by the Securities and Exchange Commission, the federal agency charged with enforcing the nation’s securities laws. But the upside of being  cooperative is likely to be a lower penalty, according to the research by Dr. Rebecca Files, an assistant accounting professor.
Files studied 1,249 financial restatements made between 1997 and 2005, paying particular attention to how the SEC dealt with securities law violations.

Award-Winning Prof Enjoys Dispelling Ideas About Accounting
UT Dallas News Center
Dr. Rebecca Files has faced some tough crowds in her accounting classes.Some students arrive expecting a dull semester, the assistant professor said. But Files sees that as a challenge.
“There are a lot of misconceptions about accounting: That it’s boring; that it’s purely math equations,” she said. “I love convincing students otherwise.”
Files’ passion for accounting – and for teaching – has turned many students into fans.
Students nominated her for the President’s Outstanding Teaching Award, which UT Dallas President David E. Daniel presented to her at a recent Honors Convocation ceremony.
“Dr. Files demonstrates an exemplary teaching ability enhanced by an enthusiasm for the subject matter,” Daniel said at the May 16 event. “Her students describe her as a professor who truly cares for her students, practicing patience and encouragement in the classroom and in one-on-one situations.

 Additional Information
Awards and Honors
  • Laurels Scholarship- Educational Foundation for Women in Accounting, 2007
  • Ernst and Young Doctoral Fellowship, 2004-2008
  • Mays Business School Regent's Fellowship, 2004-2008
  • Big XII Conference Postgraduate Scholarship, 2004
  • CoSIDA Academic All-American, volleyball, 3rd team, 2003-2004
  • Bill Erwin Female Scholar-Athlete ofthe Year, Texas A&M, 2003-2004
  • Academic All-American District VI, volleyball, 1st team, 2003
  • Most Inspirational Player, Women's Volleyball, Texas A&M University, 2003
  • Volleyball Academic All-Big XII Team, 2002-2003
  • Fellowship of Christian Athletes (FCA) Student-Athlete of the Year, 2001-2002
  • Most Improved Player, Women's Volleyball, Texas A&M University, 2001
  • Big XII Conference Commissioner's Honor Roll, 1999-2003

Media Mentions

"Oh, By the Way, We Lost Billions..." by David Gaffen, The Wall Street Journal Online, January 31, 2008.

Conferences Attended
  • 2009 Lone Star Conference (February 6)
  • 2009 AAA FARS Midyear Meeting (January 30-31)
  • 2008 American Accounting Association Annual Meeting (August 3-6)
  • 2008 Lone Star Conference (February 2)
  • 2007 American Accounting Association Annual Meeting (August 5-8)
  • 2007 Lone Star Conference (June 15)
  • 2007 University of Texas at Austin-Issues in Financial Reporting (March 22-23)
  • 2007 AAA FARS Midyear Meeting / Doctoral Consortium (January 19-20)
  • 2006 Lone Star Conference (February 4)

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