Ella Mae Matsumura
PROFESSOR
Department of Buisness Studies
University of Wisconsin-Madison
United States of America
Biography
Dr.Ella Mae Matsumura is a professor in the Department of Accounting and Information Systems at the Wisconsin School of Business. Her research addresses (1) managerial accounting and control, including cost management and performance measurement within and across organizations, and incentives linked to compensation, (2) sustainability reporting and accounting, and (3) audit quality. Specific issues addressed in the first two groups include relative performance evaluation, target setting, and the relationship between carbon emission levels and firm value. Professor Matsumura’s audit quality research addresses manager-auditor interaction in a fraud detection setting, the effect of second-partner review on an engagement partner’s information gathering and decision making, and the effect of forecast accuracy on going-concern decisions.
Research Interest
managerial accounting and control, including cost management and performance measurement within and across organizations, and incentives linked to compensation,
Publications
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Lipson, J. & Martin, R. & Matsumura, E. & Unlu, E. (2015). The Pattern in Securitization and Executive Compensation: Evidence and Regulatory Implications. Stanford Journal of Law, Business and Finance (20), 323-372.
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Hales, J. & Matsumura, E. & Moser, D. & Payne, R. (2016). Becoming Sustainable: A Rational Decision Based on Sound Information and Effective Processes?. Journal of Management Accounting Research (28), 13-28.
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Kim, N. & Matsumura, E. (2017). Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research. Advances in Management Accounting (28), 31-58.
