Rachel Hayes
Professor, David Eccles Professorship
School of Accounting
Email: rachel.hayes@utah.edu
Rachel M. Hayes earned her undergraduate degree from Oberlin College and her MBA from the University of Colorado. After receiving her Ph.D. at the Stanford University Graduate School of Business, she taught at Northwestern University and the University of Chicago before moving to the University of Utah. Dr. Hayes's research interests include disclosure and the use of accounting information in compensation and other governance settings. Her research has been published in a number of scholarly journals, including the Journal of Accounting Research, the Journal of Accounting and Economics, and the Rand Journal of Economics. Dr. Hayes currently serves on the editorial boards of the Journal of Accounting Research and the Journal of Accounting and Economics. She teaches financial accounting electives at the Undergraduate and Masters levels, as well as a Ph.D.-level seminar in Information Economics.
Degrees:
1996 PHD Stanford University
1991 MBA University of Colorado, Boulder
Teaching Areas:
Financial
Research Statements:
Executive compensation, disclosure
Recent Awards:
2007 David Eccles Scholar - DESB
2006 David Eccles Faculty Fellow - DESB
Journal Articles
- "CEO Pay and the Lake Wobegon Effect" Journal of Financial Economics. (Forthcoming)
Co-Author(s): Scott Schaefer - "Discussion of `Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act,' (by Gao, Wu, and Zimmerman)" Journal of Accounting Research. (Forthcoming)
- "The Sarbanes-Oxley Act and Firms' Going-Private Decisions" Journal of Accounting and Economics. (2007)
Co-Author(s): Ellen Engel and Xue Wang

