Research

As a manager in PwC’s CMAAS group, I worked on a number of complex accounting issues and capital market transactions.  My research interests relate to issues facing my clients and colleagues.

Published Papers:      

  1. Binz, Oliver, Peter Joos, and Matthew Kubic. How Is Monetary Policy Reflected in Corporate Earnings? Contemporary Accounting Research. Accepted.

  2. Dyreng, Scott, Elia Ferracuti, Robert Hills and, Matthew Kubic, and Bill Mayew. Measurement Error when Estimating Covenant Slack and Violations.  Journal of Accounting and Economics. Forthcoming.

  3. Johnson, Bret, Matthew Kubic, Ling Lei Lisic, and Mengmeng Wang. The Impact of the SEC's Office of Minority and Women Inclusion: Evidence from the Filing Review Process. The Accounting Review. Forthcoming.  

  4. Kubic, Matthew, Rui Silva, and Sara Toynbee. Conflicted Regulators: Indirect Revolving-Door Connections in SEC Filing Reviews. The Accounting Review (2026): 101 (3): 343–376.  

  5. Kubic, Matthew. The Benefits of Mandatory Disclosure: Evidence from Regulation S-X Article 11. Review of Accounting Studies (2025): 2768-2821.

  6. Donelson, Dain, Matthew Kubic, and Sara Toynbee. The SEC’s September Spike: Regulatory Inconsistency within the Fiscal Year. Journal of Accounting and Economics (2024): 77(2-3), 101636.

  7. Binz, Oliver, Robert Hills, and Matthew Kubic. Did the FASB Codification Reduce the Complexity of Applying US GAAP? Journal of Accounting Research (2023):  61(5), 1479-1530.

  8. Kubic, Matthew and Sara Toynbee. Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters. The Accounting Review (2023): 98 (1): 365-398.

  9. Hills, Robert, Matthew Kubic, and Bill Mayew. State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight. Journal of Accounting and Economics (2021): 101407.

  10. Kubic, Matthew. Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation. The Accounting Review (2021): 96 (3): 313–341.

  11. Kubic, Matthew. Time to Get It Right: An Examination of Post-Acquisition Fair Value Adjustments. Journal of Financial Reporting (2021): 6 (1): 109–135.

Published Discussion:

  1. Kubic, Matthew, and Mohan Venkatachalam. 2021. Discussion of “Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges.” Contemporary Accounting Research.

Working Papers:        

  • The SEC Reorganization

    • Co-authors: Nathan Herrmann and Sara Toynbee

  • Does Inflation Affect Earnings Relevance? A Century-Long Analysis

    • Co-authors: Oliver Binz and John Graham

  • Beyond Misconduct: What Explains DOJ Involvement in SEC Enforcement?

    • Co-authors: Nathan Herrmann and Sara Toynbee

  • Do Managers Transparently Disclose Earnings Announcement Revisions?

    • Co-authors: Robert Hills and Mikhail Sterin

  • Policing Proxy Contests

    • Co-author: Christian Hutzler

  • Accounting Information and Disaggregated Credit Risk

    • Co-authors: Robert Hills and Katherine Schipper

  • Fraud Next Door: Threat or Opportunity for New Business Formation in Local Labor Markets?

    • Co-authors: Hyuna Ham and Robert Hills

  • The Timing of Corporate Acquisitions

    • Co-authors: Oliver Binz, Erik Elfrink, and Robert Hills

  • Pushed Out or Pulled In? The Effect of Fraud on Practicing Accountants

    • Co-authors: Hyuna Ham and Christian Hutzler