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Biography

DERA_Aiyesha Dey
Aiyesha Dey

Visiting Scholar
Office of Corporate Finance

Education Summary

  • Ph.D. Accounting, Northwestern University, 2005
  • M.B.A., International Management Institute, New Delhi, 1999
  • B.Sc., Mathematics, Calcutta University, 1996

Fields of Interest

  • Corporate governance
  • Financial Reporting and Disclosure
  • Behavioral finance
  • Professional Experience
  • Publications
  • Working Papers
  • Presentations
  • Contact
  • Financial Economist (Visiting)
    Division of Economic and Risk Analysis
    U.S. Securities and Exchange Commission
    2016-present

  • Associate Professor of Accounting (with tenure)
    University of Minnesota Carlson School of Management
    2015-present

  • Assistant Professor of Accounting
    University of Minnesota Carlson School of Management
    2010-2015

  • Assistant Professor of Accounting
    University of Chicago Booth School of Business
    2005-2010

  • Research and Teaching Assistant
    Northwestern University Kellogg School of Management
    2000-2005 

  • Dey, Aiyesha, Valeri Nikolaev and Sue Wang, 2016, Disporoptional Control Rights and the Bonding Role of Debt, Management Science, available at: http://dx.doi.org/10.1287/mnsc.2015.2251

  • Davidson, Robert, Aiyesha Dey and Abbie Smith, 2015, Executives' "Off-the-Job" Behaviors and Financial Reporting Risk, Journal of Financial Economics 117(1): 5-28.

  • Cohen, Daniel, Aiyesha Dey and Thomas Z. Lys, 2013, Corporate Governance Reform and Executives' Incentives: Implications for Investments and Risk-Taking, Contemporary Accounting Research 30(4): 1296-1332.

  • Dey, Aiyesha, Ellen Engel and Xiaohui Liu, 2011, CEO and Board Chair Roles: To Split or Not to Split? Journal of Corporate Finance 17(5): 1595-1618.

  • Dey, Aiyesha, 2009, A Discussion of Internal Control Weaknesses and Client Risk Management, Journal of Accounting, Auditing and Finance 24(4): 581-587.

  • Dey, Aiyesha, 2009, The Chilling Effect of Sarbanes Oxley: A Discussion of Sarbanes-Oxley and Corporate Risk-Taking, Journal of Accounting and Economics 49(1): 53-57.

  • Cohen, Daniel, Aiyesha Dey and Thomas Z. Lys, 2008, Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods, The Accounting review 83(3): 757-787.

  • Dey, Aiyesha, 2008, Corporate Governance and Agency Conflicts, Journal of Accounting Research 46(5): 1143-1181.

  • Cohen, Daniel, Aiyesha Dey, Thomas Z. Lys and Shyam Sunder, 2007, Earnings Announcement Premia and Limits of Arbitrage, Journal of Accounting and Economics 43(2): 153-180. 

  • Bushman, Robert, Robert Davidson, Aiyesha Dey and Abbie Smith, 2017, Bank CEO Materialism, Corporate Culture and Risk. 

  • Davidson, Robert, Aiyesha Dey and Abbie Smith, 2017, CEO Materialism and Corporate Social Responsibility.

  • Davidson, Robert, Aiyesha Dey and Abbie Smith, 2017, Executives' Legal Records and Insider Trading Activities.

  • Davidson, Robert, Aiyesha Dey and Rachel Thompson, 2017, Who Drives Corporate Innovation? The Impact of CEOs and Boards.

  • Davidson, Robert and Aiyesha Dey, 2017, CEOs and Corporate Cultures: Evidence from Insiders' Trades.

  • Davidson, Robert and Aiyesha Dey, 2017, Human Capital Development and Corporate Performance.

Conference Activities
  • Paper discussant, 2016 Utah Winter Accounting Conference.

  • Paper presentation (by coauthor), 2015 Federal Reserve Board and Journal of Accounting and Economics  Conference on Economics of Culture: Balancing Norms against Rules.

  • Paper presentation (by coauthor), 2015 International Atlantic Economic Conference.

  • Paper presentation, 2014 Harvard Business School Information and Markets Conference.

  • Paper discussant, 2013 University of Colorado Summer Accounting Research Conference.  

  • Paper presentation, 2013 Kellogg Accounting Research Conference.

  • Paper discussant, 2012 Financial Intermediation Research Society Conference.

  • Paper discussant, 2012 Chinese Accounting Professor's Association of North America Conference.

  • Paper discussant, Washington University of St. Louis Accounting Conference.

  • Paper presenation, 2011 Contemporary Accounting Research Conference.

  • Paper presentation, 2011 National Bureau of Economic Research Conference.

  • Paper presentation, 2011 University of Missouri Corporate Governance Conference.

  • Paper presentation, 2011 Utah Winter Accounting Conference.

  • Paper presentation, 2010 University of Alberta Accounting Research Conference.

  • Paper presentation, 2009 Stanford Summer Camp Conference.

  • Paper presentation, 2009 Journal of Accounting and Economics Conference.

University Presentations
  • U.S. Securities and Exchange Commission, 2016, Corporate Governance and Behavioral Finance.

  • Geroge Washington University, 2016, Behavioral Finance.

  • Geroge Mason University, 2016, Behavioral Finance.

  • University of Maryland, 2016, Behavioral Finance.

  • Temple University, 2016, Behavioral Finance.

  • University of Chicago, 2016, Behavioral Finance.

  • University of Delaware, 2016, Behavioral Finance.

  • Arizona State University, 2016, Banking and Corporate Governance.

  • INSEAD France, 2016, Banking and Corporate Governance.

Contact Information
  • Email: deya@SEC.GOV
  • Phone: 202-551-2547

Previous SEC Positions:

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