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Anne Beatty

Business, Management and Accounting · The Ohio State University

OpenAlex ORCID
Established · publishing since 1993
Auditing, Earnings Management, GovernanceCorporate Finance and GovernanceBanking stability, regulation, efficiencyFinancial Reporting and Valuation ResearchFinancial Markets and Investment Strategies

Publications

100

Citations

8,723

Est. group size

—

Recurring co-author estimate

Active years

34

Publishing since 1993

Research summary
AI-generated

Anne Beatty's research focuses on financial accounting and disclosure practices, particularly within the banking industry, examining topics such as loan loss provisioning, goodwill and intangible asset accounting, credit ratings, and how banks' financial reporting affects loan structures. Her work often uses empirical evidence to evaluate how accounting rules and disclosures influence financial markets, credit risk assessment, and regulatory outcomes. This research would suit students interested in accounting standards, bank regulation, and the intersection of financial reporting with credit and capital markets.

Bank financial reporting and disclosureGoodwill and intangible asset accountingLoan loss provisioning and credit riskCredit rating agency behaviorAccounting standards and regulation

Publication output was steady from 2017-2020 (about 2-3 papers per year), dropped to zero in 2021-2022, and has since resumed at a slower, more modest pace of one to two publications per year.

Generated by claude-sonnet-5 from public bibliographic data · Jul 20, 2026

Publication cadence
Publications per year over the last 10 years — averaging 1.0/year recently
2017: 1 publication172018: 3 publications3182019: 3 publications3192020: 3 publications32021222023: 1 publication232024: 1 publication242025: 2 publications252026: 1 publication26
Recent publications
Publishes in
  • SSRN Electronic Journal×7
  • Contemporary Accounting Research×2
  • Journal of Accounting and Economics×2
  • The Accounting Review×2
  • Journal of Accounting Research×1
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By research-topic overlap
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  • Amy Sheneman

    Business, Management and Accounting · The Ohio State University

  • Carlos Corona

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  • Marcy L. Shepardson

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This profile was generated automatically from public scholarly data (OpenAlex). Group size and activity levels are estimates derived from co-authorship patterns.

Last updated Jul 19, 2026.

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