Rebecca Files

Rebecca Files

Associate Professor - Management
Tags: Accounting

Professional Preparation

Ph.D. - Accounting
Texas A&M University - 2009
M.S. - Finance
Texas A&M University - 2004
B.B.A. - Accounting
Texas A&M University - 2004

Research Areas

Research Interests

Financial accounting and reporting, strategic disclosure, accounting restatements, SEC enforcement, class action lawsuits, pro forma earnings


“SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?” Journal of Accounting and Economics, forthcoming. forthcoming - Publication
“Stealth Disclosure of Accounting Restatements” 2009 (with Edward P. Swanson and Senyo Tse), The Accounting Review 84 (5): 1495-1520 2009 - Publication
“An Examination of First Call’s Company Issued Guidance Database” (with Lynn Rees), Advances in Accounting, Volume 23 (2007), pgs. 147-177 2007 - Publication


Assistant Professor
The University of Texas at Dallas [2009–Present]
Graduate Research/Teaching Assistant
Texas A&M University [2004–2009]
Audit Intern
Deloitte [2003–2003]
Audit Intern
KPMG [2002–2002]

Additional Information

Awards and Honors
  • Laurels Scholarship- Educational Foundation for Women in Accounting, 2007
  • Ernst and Young Doctoral Fellowship, 2004-2008
  • Mays Business School Regent's Fellowship, 2004-2008
  • Big XII Conference Postgraduate Scholarship, 2004
  • CoSIDA Academic All-American, volleyball, 3rd team, 2003-2004
  • Bill Erwin Female Scholar-Athlete ofthe Year, Texas A&M, 2003-2004
  • Academic All-American District VI, volleyball, 1st team, 2003
  • Most Inspirational Player, Women's Volleyball, Texas A&M University, 2003
  • Volleyball Academic All-Big XII Team, 2002-2003
  • Fellowship of Christian Athletes (FCA) Student-Athlete of the Year, 2001-2002
  • Most Improved Player, Women's Volleyball, Texas A&M University, 2001
  • Big XII Conference Commissioner's Honor Roll, 1999-2003
Media Mentions

"Oh, By the Way, We Lost Billions..." by David Gaffen, The Wall Street Journal Online, January 31, 2008.

Conferences Attended
  • 2009 Lone Star Conference (February 6)
  • 2009 AAA FARS Midyear Meeting (January 30-31)
  • 2008 American Accounting Association Annual Meeting (August 3-6)
  • 2008 Lone Star Conference (February 2)
  • 2007 American Accounting Association Annual Meeting (August 5-8)
  • 2007 Lone Star Conference (June 15)
  • 2007 University of Texas at Austin-Issues in Financial Reporting (March 22-23)
  • 2007 AAA FARS Midyear Meeting / Doctoral Consortium (January 19-20)
  • 2006 Lone Star Conference (February 4)

News Articles

Teaching Success, Attitude Add Up to Honor for Accounting Professor
Teaching Success, Attitude Add Up to Honor for Accounting Professor Dr. Rebecca Files says she sees herself not only as a researcher and teacher, but as a mentor to future business leaders in her role as assistant professor of accounting at UT Dallas. 

“I sincerely believe that I have the best job in the world,” she said. “My favorite part of teaching is building relationships with my students, which I hope has a lasting impact on them.” 
Files’ attitude and success in teaching helped her earn a 2014 UT System Regents’ Outstanding Teaching Award

This is the second teaching award she has received in the past two years. Files was also a recipient of the President’s Outstanding Teaching Award in 2013.
Instructor Tries to Dispel Myths About Accounting
Instructor Tries to Dispel Myths About Accounting Dr. Rebecca Files has faced some tough crowds in her accounting classes.
Some students arrive expecting a dull semester, the assistant professor said. But Files sees that as a challenge.
“There are a lot of misconceptions about accounting: That it’s boring; that it’s purely math equations,” she said. “I love convincing students otherwise.”
Files’ passion for accounting – and for teaching – has turned many students into fans.

Students nominated her for the President’s Outstanding Teaching Award, which UT Dallas President David E. Daniel presented to her a recent Honors Convocation ceremony.