Faculty Directory

Sugata Roychowdhury




Professional Activities

Professor Roychowdhury teaches "Management Accounting" to undergraduates and "Directed Research in Empirical Financial Accounting" to Ph.D. students. Prior to joining Boston College, he spent seven years at the Sloan School of Management at MIT, where he was awarded the Theodore T. Miller (1922) Career Development Chair for research and was a multiple recipient of the Excellence in Teaching Award. 

Professor Sugata Roychowdhury’s research focuses on the influence of managers’ incentives on their reporting and disclosure choices, with a special focus on the roles of capital markets and contractual efficiency. His most recent research focuses on the interaction between voluntary and mandatory disclosures, the implications of financial market developments and regulatory guidelines for managers’ reporting choices, and the real consequences of these choices. His work has been published in leading academic journals, including Journal of Accounting & Economics, Journal of Accounting Research and The Accounting Review.