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Nerissa C. Brown

Assistant Professor    
Ph.D., Accounting, University of Maryland, Robert H. Smith School of Business
M.S., Accounting (Distinction), University of the West Indies, Jamaica
B.S., Accounting (First Class Honors), University of the West Indies, Jamaica
Determinants and economic consequences of corporate disclosure and financial reporting strategies

The effect of behavioral biases on corporate disclosure and the use of accounting information by capital market participants

The economic consequences of financial reporting and disclosure regulation


Nerissa Brown joined the Robinson College of Business in August 2010. Prior to joining the RCB faculty, she was on the faculty at the Marshall School of Business, University of Southern California. Professor Brown’s research focuses on corporate disclosure and financial reporting issues. Specifically, her research examines the determinants and economic consequences of corporate disclosure and financial reporting strategies, and the effect of behavioral biases on the disclosure and use of accounting information by capital market participants.

Her research has been published (or is forthcoming) in the Journal of Accounting Research, Review of Accounting Studies, and Journal of Business, Finance & Accounting. Her research also has been featured in the national and international media including The New York Times, TheStreet.Com, Institutional Money, and Crain’s New York Business, among others. She is a member of the American Accounting Association, American Finance Association, and the European Accounting Association.

Professor Brown’s honors include the 2004 Allen J. Krowe Award for Teaching Excellence, the 2004 Allan N. Nash Outstanding Doctoral Student Award, and the Best Paper Award at the 2004 Center for Corporate Reporting and Governance Conference.

View Brown’s CV »

  • Brown, N., T. Christensen, W. Elliott, and R. Mergenthaler. 2012. “Investor sentiment and pro forma earnings disclosures,” Journal of Accounting Research 50 (1): 1-40.
  • Brown, Nerissa C., Theodore E. Christensen, and W. Brooke Elliott. 2011. “The timing of quarterly ‘pro forma’ earnings announcements,” Forthcoming, Journal of Business, Finance & Accounting.
  • Brown, Nerissa C., and Michael D. Kimbrough. 2011. “Intangible investment and the importance of firm-specific factors in the determination of earnings,” Review of Accounting Studies 16 (3):539-573.
  • Brown, Nerissa. “Review of Management Accounting in the Digital Economy, edited by A. Bhimani,” Journal of Accounting and Public Policy 23 (2004), 305-313.
  • Brown, Nerissa, and Wilasinee Kiatapiwat. Expansion and growth: 1957-1971. In Our Past, Our Future – 100 Years of CPAs in Maryland: Maryland Association of Certified Public Accountants, Inc., 1901-2001, edited by S. Loeb & E. Braase, (2002), Lutherville: MACPA, Inc.
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