Associate Professor of Accounting


I am Carlos Corona, an Associate Professor with Tenure at Ohio State University. I was born in Spain, in a pleasant coastal town north of Barcelona. I obtained my undergraduate degree in chemical engineering at IQS (Institut Quimic de Sarria). After graduating, I worked as a software engineer at M2R, a firm founded by Pere Merino, a good friend of mine. Then, I obtained an MBA from IESE and subsequently worked in management consulting for 5 years, four of those with A.T. Kearney. Thirsty for more theory-grounded and evidence-based knowledge, I joined Stanford University and obtained a PhD in Business Administration in 2006. My first job as a professor was with UT Austin, where I spent 3 years. Then, in 2010 I joined Carnegie Mellon, where I worked for 10 years. In June 2020, I decided to move on to Ohio State University, where I have been since, together with my wife and two furbabies.

I am interested in how the generation and dispersion of information from an organization affect the behavior of its members and the markets for the organization’s inputs and outputs. This may seem a bit vague. So, let me give you some examples of questions I seek to answer:

First example: if the manager of a company publicly admits s/he made a mistake, are the capital and labor markets going to perceive that as a good thing or as a bad thing? Are the markets going to react differently if that mistake is revealed through some other channel like a whistleblower or an inspector? Why would the manager ever reveal he made a mistake in the first place?

Second example: If the Fed discloses the stress test results of all the major banks in the US, what kind of incentives does that provide to the tested banks? Does that help to prevent a major collapse of the financial system or it actually makes it more likely?

Third example: Why do firms reveal their intentions to expand production capacity or their future production plans? Doesn’t that give an advantage to their competitors? Do these firms actually follow through with those disclosed plans? And, what happens if they don’t? did they actually misrepresent their intentions?

These are just three examples of the kind of research topics I like to work on. If you are still interested, you can go to my Publications and Ongoing Research Page.

I teach accounting at the undergraduate, MBA, and executive levels. I have taught a variety of accounting courses, but I especially enjoy teaching managerial accounting because I can rely on both my research and my management consulting experience. In a few words, managerial accounting is what managers do when they gather information from their accounting system and other sources, analyze and learn from such information, and use it to make business decisions. My preferred teaching tools are business cases and class simulations. They provide the students with the most dynamic, engaging, and realistic experiences. If you are interested in my teaching, you can visit my Teaching Page.

Also, you can click HERE to download my CV.
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