Mark G. Maffett studies international financial reporting, regulation, and institutional investors, with a focus on the economic effects of financial reporting transparency in international capital markets. His papers have been accepted for publication in the Journal of Accounting & Economicsthe Journal of Accounting Research, the Journal of Financial Economics, Management Science, the Review of Accounting Studies, the Review of Financial Studies and Foundations and Trends in Accounting.


"Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," with Brandon Gipper and Christian Leuz, Review of Financial Studies 33 (2020), 4532-4579.

"Regulatory Cooperation and Foreign Portfolio Investment," with Mark Lang, James Omartian, and Roger Silvers, Journal of Financial Economics 138 (2020), 138-158.

"Proactive Financial Reporting Enforcement and Shareholder Wealth," with Hans Christensen and Lisa Liu, Journal of Accounting and Economics 69 (2020), 1-23.

"The Only Prescription is Transparency: The Effect of Charge-Price-Transparency Regulation on Healthcare Prices," with Hans Christensen and Eric Floyd, Management Sciences 66 (2020), 2861-2882.

"Securities Regulation, Household Equity Ownership, and Trust in the Stock Market," with Hans Christensen and Lauren Vollon, Review of Accounting Studies 24 (2019), 824-859. 

"The Real Effects of Mandated Information on Social Responsibility in Financial Reports: Evidence from Mine-Safety Records," with Hans Christensen, Eric Floyd, and Lisa Liu, Journal of Accounting and Economics 64 (2017), 284-304.

"Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices," with Vivian Fang and Bohui Zhang, Journal of Accounting Research 53 (2015), 593-631.

"Post-Listing Performance and Private Sector Regulation: The Experience of the AIM," with Joseph Gerakos and Mark Lang, Journal of Accounting & Economics 56 (2013), 189-215.

"Financial Reporting Opacity and Informed Trading by International Institutional Investors," Journal of Accounting & Economics 54 (2012), 201-220.

"Transparency, Liquidity and Valuation: International Evidence on When Transparency Matters Most," with Mark Lang and Karl Lins, Journal of Accounting Research 50 (2012), 729-774.

"Transparency and Liquidity Uncertainty in Crisis Periods," with Mark Lang, Journal of Accounting & Economics 52 (2011), 101-125.

"Economic Effects of Transparency in International Equity Markets," with Mark Lang, Foundations and Trends in Accounting 5 (2011), 175-241.


Working Papers

"Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls," with Hans Christensen and Thomas Rauter, Latest draft: September 2020. 

"Reversing the Resource Curse: Foreign Corruption Regulation and Economic Development," with Hans Christensen and Thomas Rauter, Latest draft: October 2020.

"Importing Activists: Determinants and Consequences of Increased Cross-border Shareholder Activism," with Anya Nakhmurina and Doug Skinner, Latest draft: October 2020.

"Equity Market Trading Restrictions and Credit Risk," with Ed Owens, Latest draft: December 2018.


Work in Progress

"Whose Lives Matter Most? Evidence from Firm Responses to Worker Fatalities," with Hans Christensen.

"You Reap What You Sow: Agricultural Taxes and the Military Success of the Caliphate," with Hans Christensen and Tati Fontana.