Jan Barton

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  • Associate Professor of Accounting
  • Affiliated Faculty, Center for NeuroPolicy
  • Phone: 404-727-6398
  • Fax: 404-727-6313

Mailing Address:

Goizueta Business School
Emory University
1300 Clifton Road NE
Atlanta, GA 30322


Jan joined the Goizueta Business School in 1998, right after earning his PhD degree. He specializes in financial reporting and analysis. Jan uses theories and methods from economics and cognitive neuroscience to study how people acquire, retain and use information when making financial decisions. His current research relies on functional magnetic resonance imaging of the human brain to examine how investors process information in corporate financial statements, earnings announcements, and Wall Street analysts’ reports; how they make judgments about the credibility and ethicality of corporate disclosures; and why some of them are more successful than others in using financial information to evaluate corporate performance. In the past, Jan’s research relied primarily on economic theory and econometric methods to study factors driving firms’ financial reporting choices and the effects of those choices on the quality and credibility of the information reported. Jan teaches MBA-level courses in financial statement analysis, equity valuation, advanced topics in financial reporting, and integrative analysis and decision making. He also has taught in the PhD and Executive Education programs.


  • "What performance measure attributes do investors around the world value the most --- and why?" (with Bowe Hansen and Grace Pownall) The Accounting Review, 2010
  • Discussion of “How do misstatements begin? Evidence of biased financial reporting preceding misstatements.” Journal of Business Finance & Accounting, 2010
  • "To blame or not to blame: Analysts' reactions to external explanations for poor financial performance" (with Molly Mercer), Journal of Accounting & Economics, 2005.
  • "Who cares about auditor reputation?" Contemporary Accounting Research, 2005
  • "Investor protection under unregulated financial reporting" (with Greg Waymire), Journal of Accounting & Economics, 2004
  • "The balance sheet as an earnings management constraint" (with Paul Simko), The Accounting Review, 2002
  • "Does the use of financial derivatives affect earnings management decisions?"  The Accounting Review, 2001

Working Papers

  • Is it OK to manage earnings? (with Marcus Kirk, David Reppenhagen and Jane Thayer)
  • Negative equity

Areas of Specialization

  • Neuroscience of financial decision making
  • Financial reporting and disclosure policy
  • Equity valuation and risk assessment

Achievements and Honors

  • Goizueta Business School's MBA Teaching Excellence Award - 1999, 2000 and 2003
  • Best Paper Award, American Accounting Association's Financial Accounting and Reporting Section - 2005
  • Outstanding Faculty, BusinessWeek's Guide to the Best Business Schools
  • Fellow, Halle Institute (India, 2003), Financial Accounting Standards Board Faculty Forum (2001), Financial Accounting Standards Board PhD Student Program (1997), American Accounting Association Doctoral Consortium (1995)
  • University of Alabama Presidential Graduate Fellow (1997-1998), Mu Sigma Rho Award for Outstanding Minor in Applied Statistics (1997), Minnie C. Miles Outstanding Graduate Student Award (1996)

Memberships and Activities

  • Editorial advisory and review board of The Accounting Review (2000-2003)
  • Reviewer for The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, Journal of Business Finance and Accounting, Auditing: A Journal of Theory and Practice, Journal of Accounting Auditing & Finance, Journal of Accounting and Public Policy, Journal of Futures Markets, and Financial Management
  • Steering Board, American Accounting Association's Financial Accounting and Reporting Section (2001-2004)
  • Member of the Society for Neuroeconomics, the American Accounting Association, the American Finance Association, and the American Institute of Certified Public Accountants

Selected Consulting Clients

  • Senior tax consultant, PriceWaterhouseCoopers


  • Ph.D. Accounting, University of Alabama, Birmingham, AL 1998
  • Master's Tax, Villanova University School of Law, Villanova, PA 1994
  • Bachelor's Economics, The Wharton School, University of Pennsylvania, Philadelphia, NY 1989