Professor Matsumura’s research addresses agency relationships, corporate governance, performance measurement, incentives, decision making, and audit quality. Specific issues addressed within audit quality include manager-auditor interaction in a fraud detection setting, the effect of second-partner review on an engagement partner’s information gathering and decision making, and the effect of forecast accuracy on going-concern decisions. Professor Matsumura’s publications include papers in The Accounting Review, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Contemporary Accounting Research, Journal of Accounting and Public Policy, Journal of Accounting, Auditing & Finance, Journal of Accounting Research, Journal of Business and Economic Statistics, Journal of Business Ethics, Journal of Business Finance and Accounting, and Journal of Cost Management.

Professor Matsumura recently served a three-year term as co-editor of Accounting Horizons, an American Accounting Association (AAA) journal whose mission is to bridge practice and academe. She previously served two three-year terms as an Associate Editor of the journal. She also previously served on the Editorial Boards of The Accounting Review and Issues in Accounting Education. She has served often as an ad hoc reviewer for other journals and for conference research papers. Professor Matsumura’s service to the American Accounting Association includes terms as Secretary-Treasurer and President of the Management Accounting Section.

Matsumura, E.M., and Shin, J.Y. 2005. “Corporate Governance Reform and CEO Compensation: Intended and Unintended Consequences.” Journal of Business Ethics, 62 (2) (December), 101-113 .
     Reprinted in Fundamentals of Corporate Governance (Thomas Clarke and Marie dela Rama, eds.), Vol. 3, SAGE Publications: London, 2007, 156-171.

Selected Working Papers

Matsumura, E.M., and Schloetzer, J. “Strong Buyers and Interorganizational Cost Management.”

Matsumura, E.M., Yoo, S.W., and Tucker, R. “Audit Firm Management of Litigation Risk through Client Screening and Litigation Strategy.”

Bol, J., Keune, T., Matsumura, E.M., and Shin, J.Y. “Determinants of Slack in Target Setting: An Empirical Investigation.”

Chen, C., Matsumura, E.M., and Shin, J.Y. “The Effect of Competition on the Contracting Use of Customer Satisfaction: Evidence from the American Customer Satisfaction Index (ACSI).”

Hausch, D., Johnstone, K. and Matsumura, E.M. “Audit-Client Bid-Seeking Behavior: Modeling Private Negotiation versus Auctions.”

Yu, H.C., Matsumura, E.M., and Vera-Muñoz, S. “The Balanced Scorecard: Effects of Incentive Contracts and Strategic Business Units’ Status on Managerial Effort and Performance.”

Teaching Experience

Undergraduate and MAcc managerial accounting, cost accounting, advanced cost management systems

MBA, evening MBA, and executive MBA managerial accounting and strategic performance measurement

PhD seminars: agency theory; information economics and experimental economics; introduction to accounting research