Mary Billings

Biography

Mary Billings joined New York University Stern School of Business as an Assistant Professor of Accounting in 2007.

Prior to joining Stern, she worked as a consultant at PricewaterhouseCoopers, LLP. Professor Billings conducts empirical archival research that examines how the disclosure of accounting information shapes the behavior of managers, investors, option traders and other capital market participants. Her research focuses on information uncertainty and other aspects of firms’ information environments.

Professor Billings earned her Ph.D. from Indiana University in 2007 and was a visiting faculty member at the University of Pennsylvania’s Wharton School in 2011-2012.

Research Interests

• Disclosure
• Securities and corporate litigation
• Effect of accounting information on capital markets

Courses Taught

• Undergraduate and Graduate Financial Accounting

Academic Background

Ph.D., Accounting, 2007
Indiana University

M.B.A., Accounting, 2006
Indiana University

B.S., Finance, 1998
Indiana University

Awards & Appointments

Poets & Quants - Best 40 Under 40 Business School Professors 2016	New York University, Stern School of Business -- Glucksman Award	2013
	New York University, Stern School of Business -- Daniel P. Paduano Faculty Fellow	2010
	New York University, Stern School of Business -- Ely Kushel Teaching Excellence Award	2010
	Indiana University, Kelley School of Business -- William Panschar Undergraduate Teaching Award	2006

Selected Publications

M.B. Billings and M. Cedergren (2015)
Strategic silence, insider selling and litigation risk
Journal of Accounting and Economics 59: 119-142

M.B. Billings and M.F. Lewis (2015)
When does pre-IPO financial reporting trigger post-IPO legal consequences?
Contemporary Accounting Research, forthcoming

M.B. Billings, R. Jennings, and B. Lev (2015)
On guidance and volatility
Journal of Accounting and Economics, forthcoming

K. Balakrishnan, M.B. Billings, B. Kelly, and A. Ljungqvist (2014)
Shaping liquidity: On the causal effects of disclosure and liquidity
Journal of Finance 69: 2237-2278 (Glucksman Award for

M.B. Billings and R.H. Jennings (2011)
The option market's anticipation of information content in earnings announcements
Review of Accounting Studies, Vol. 16(3): 487-619

M.D. Beneish, M.B. Billings, and L.D. Hodder (2011)
Internal control weaknesses and information uncertainty
The Accounting Review Vol. 83 (3): 665-704