Biography
Elizabeth A. Gordon is a Professor and Chair of the Department of Accounting at the Fox School. She specializes in the areas of financial reporting and international accounting investigating topics such as international financial reporting standards, corporate communications, executive compensation, related party transactions, accounting restatements, market development and corporate disclosure. Her research is published in top journals in her field including the Journal of Accounting Research, The Accounting Review, the Review of Accounting Studies, the Journal of Accounting, Auditing and Finance, and the Journal of Accounting and Public Policy. She serves as an associate editor for the Journal of International Accounting Research and the Journal of International Financial Management and Accounting. She is an editor, Institutional Perspectives Section, of the Journal of International Financial Management and Accounting, and an editor of the Journal of International Accounting Research.
Dr. Gordon is the Past-President of the International Accounting Section of the American Accounting Association (AAA) and serves as the Vice-President Finance of the International Association for Accounting Education and Research. She is a Past-chair of the AAA New Faculty Consortium. Dr. Gordon has taught courses in financial accounting and international accounting at the undergraduate, graduate and doctoral levels, receiving a number of teaching awards. Her well-received textbook, Intermediate Accounting, recently entered its second edition.
Dr. Gordon was an auditor with PwC and interned at the White House’s Office of Management and Budget before entering academia. She received her Doctorate from Columbia University, Masters in Business Administration from Yale University and Bachelors of Science in accounting with highest distinction from Indiana University. Dr. Gordon is a licensed as a CPA in Maryland. She has been on the faculty of the Graduate School of Business at the University of Chicago, the Rutgers Business School, and a visiting professor at the University of Pennsylvania.
Courses Taught
Number | Name | Level |
---|---|---|
ACCT 3533 | Advanced Financial Accounting | Undergraduate |
ACCT 3581 | Co-operative Experience in Accounting | Undergraduate |
ACCT 5201 | Advanced Studies in Financial Reporting | Graduate |
Selected Publications
Featured
Gordon, E., Henry, E., Jorgensen, B., & Linthicum, C. (2017). Flexibility in cash-flow classification under IFRS: determinants and consequences. Review of Accounting Studies, 22(2), 839-872. doi: 10.1007/s11142-017-9387-1.
Gordon, E. & Ng, C. (2016). Integrating Higher Order Thinking Skills in the Classroom. Pennsylvania CPA Journal, 87(3), 18-19.
Burnett, B., Gordon, E., Jorgensen, B., & Linthicum, C. (2015). Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP. Accounting Perspectives, 14(3), 212-249. doi: 10.1111/1911-3838.12051.
Gordon, E. (2015). State ownership and earnings management around initial public offerings: Evidence from China. Journal of International Accounting Research, 14(2), 117-122. doi: 10.2308/jiar-10470.
Gordon, E.A. (2015). Discussion of State Ownership and Earnings Management around Initial Public Offerings: Evidence from China. Journal of International Accounting Research, 14(2), 117-122. doi: 10.2308/jiar-10470.
Gordon, E., Bischof, J., Daske, H., Munter, P., Saka, C., Smith, K., & Venter, E. (2015). The IASB's discussion paper on the conceptual framework for financial reporting: A commentary and research review. Journal of International Financial Management and Accounting, 26(1), 72-110. doi: 10.1111/jifm.12024.
Gordon, E., Henry, E., Li, X., & Sun, L. (2014). Management guidance pre- and post-restatement. Journal of Business Finance and Accounting, 41(7-8), 867-892. doi: 10.1111/jbfa.12080.
Gordon, E., Petruska, K., & Yu, M. (2014). Do analysts' cash flow forecasts mitigate the accrual anomaly? International evidence. Journal of International Accounting Research, 13(1), 61-90. doi: 10.2308/jiar-50700.
Bradshaw, M., Bens, D., Frost, C., Gordon, E., Mcvay, S., Miller, G., Pfeiffer, R., Plumlee, M., Shakespeare, C., Thomas, W., & Wong, F. (2014). Financial reporting policy committee of the American accounting association's financial accounting and reporting section: Accounting standard setting for private companies. Accounting Horizons, 28(1), 175-192. doi: 10.2308/acch-50656.
Gordon, E., Henry, E., Peytcheva, M., & Sun, L. (2013). Discretionary disclosure and the market reaction to restatements. Review of Quantitative Finance and Accounting, 41(1), 75-110. doi: 10.1007/s11156-012-0301-4.
Gordon, E. & Street, D. (2013). Building IASB Research Capacity: A Commentary. Journal of International Financial Management and Accounting, 24(2), 176-201. doi: 10.1111/jifm.12009.
Gordon, E., Greiner, A., Kohlbeck, M., Lin, S., & Skaife, H. (2013). Challenges and opportunities in cross-country accounting research. Accounting Horizons, 27(1), 141-154. doi: 10.2308/acch-50301.
Shima, K. & Gordon, E. (2011). IFRS and the regulatory environment: The case of U.S. investor allocation choice. Journal of Accounting and Public Policy, 30(5), 481-500. doi: 10.1016/j.jaccpubpol.2011.07.001.
Bradshaw, M., Callahan, C., Ciesielski, J., Gordon, E., Hodder, L., Hopkins, P., Kohlbeck, M., Laux, R., McVay, S., Stober, T., Stocken, P., & Yohn, T. (2010). Response to the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards (IFRS) by U.S. issuers. Accounting Horizons, 24(1), 117-128. doi: 10.2308/acch.2010.24.1.117.
Gordon (2008). A Research Note on the Role of Related Party Transactions in Fraudulent Financial Reporting. doi: 10.2139/ssrn.993532.
Skaife, H., Bradshaw, M., Davis-Friday, P., Gordon, E., Hopkins, P., Laux, R., Nelson, K., Rajgopal, S., Ramesh, K., Uhl, R., & Vrana, G. (2007). Response to FASB Exposure Draft, The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115. Accounting Horizons, 21(2), 189-200. American Accounting Association.
Gordon, E., Henry, E., Louwers, T., & Reed, B. (2007). Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons, 21(1), 81-102. doi: 10.2308/acch.2007.21.1.81.
Antle, R., Gordon, E., Narayanamoorthy, G., & Zhou, L. (2006). The joint determination of audit fees, non-audit fees, and abnormal accruals. Review of Quantitative Finance and Accounting, 27(3), 235-266. doi: 10.1007/s11156-006-9430-y.
Frost, C., Gordon, E., & Hayes, A. (2006). Stock exchange disclosure and market development: An analysis of 50 international exchanges. Journal of Accounting Research, 44(3), 437-483. doi: 10.1111/j.1475-679X.2006.00208.x.
Davis-Friday, P.Y. & Gordon, E.A. (2005). Relative Valuation Roles of Equity Book Value, Net Income, and Cash Flows during a Macroeconomic Shock: The Case of Mexico and the 1994 Currency Crisis. Journal of International Accounting Research, 4(1), 1-21. American Accounting Association. doi: 10.2308/jiar.2005.4.1.1.
Gordon, E., Henry, E., & Palia, D. (2004). RELATED PARTY TRANSACTIONS AND CORPORATE GOVERNANCE. Advances in Financial Economics, 9, 1-27. doi: 10.1016/S1569-3732(04)09001-2.
Engel, E., Gordon, E., & Hayes, R. (2002). The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Journal of Accounting Research, 40(2), 485-518. doi: 10.1111/1475-679X.00058.
Recent
Gordon, E.A., Hsu, H., & Huang, H. (2020). Peer R&D disclosure and corporate innovation: Evidence from American depositary receipt firms. Advances in Accounting, 49, 100471-100471. Elsevier BV. doi: 10.1016/j.adiac.2020.100471.
Gordon, E., Gotti, G., Ho, J., Mora, A., & Morris, R. (2019). Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation. Journal of International Accounting, Auditing and Taxation, 37. doi: 10.1016/j.intaccaudtax.2019.100286.
Venter, E., Gordon, E., & Street, D. (2018). The role of accounting and the accountancy profession in economic development: A research agenda. Journal of International Financial Management and Accounting, 29(2), 195-218. doi: 10.1111/jifm.12080.
Gordon, E., Raedy, J., & Sannella, A. (2018). Intermediate Accounting. Pearson. Retrieved from https://www.pearson.com/us/higher-education/program/Gordon-Intermediate-Accounting-Plus-My-Lab-Accounting-with-Pearson-e-Text-Access-Card-Package-2nd-Edition/PGM1729609.html.