Research Bio

Sunil Dutta is an accounting scholar whose research examines the role of financial reporting in capital markets, corporate governance, and managerial decision-making. He is best known for his work on how accounting information shapes (i) managerial incentives and internal resource allocation within firms, and (ii) firm valuation and investor behavior. Dutta’s scholarship integrates insights from finance, accounting, and economics to analyze executive compensation, corporate governance, and the informational role of accounting standards. His research has contributed to key debates on transparency, regulation, corporate governance, and market efficiency. A newer stream of his work focuses on corporate sustainability reporting and the valuation of sustainability investments.

Dutta is Professor of Accounting at the Haas School of Business, University of California, Berkeley. His research has been published in leading journals, including the Journal of Accounting Research, Journal of Accounting and Economics, Review of Accounting Studies, and Journal of Financial Economics. He has received recognition from the Review of Accounting Studies for his pioneering contributions to financial and managerial accounting research. At Berkeley, he teaches financial accounting and sustainability reporting to MBA and PhD students.

Research Expertise and Interest

financial reporting and disclosures, managerial incentives, firm valuation in capital markets, sustainability reporting and investment