Mary E. Barth

The Joan E. Horngren Professor of Accounting, Emerita
Academic Area:
Mary E. Barth

Bio

Mary E. Barth is the Joan E. Horngren Professor of Accounting, Emerita at Stanford Graduate School of Business (GSB). Prior to joining the faculty at Stanford in 1995, she was an associate professor at Harvard Business School and an audit partner at Arthur Andersen Co. Professor Barth’s research is published in a variety of journals and has won several awards.

Professor Barth was senior editor of The Accounting Review and previously served as an editor. She has been the accounting department editor of Management Science and co-editor of the Journal of Financial Reporting and served on the editorial boards of several other academic journals. She served as a senior associate dean for Academic Affairs at GSB from 2002 until 2009.

Professor Barth is vice chair of the Trustees of the Financial Accounting Foundation, which oversees the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board. She was a member of the International Accounting Standards Board (IASB) from its inception in 2001 until 2009 and served as the academic advisor to the IASB from 2009 until 2011. Prior to joining the IASB, Professor Barth’s accounting standard setting activities included serving as a member of the Accounting Standards Executive Committee of the American Institute of CPAs and the Financial Accounting Standards Advisory Council of the FASB.

Professor Barth was president of the AAA and has served as its vice president and as chair of several AAA committees. She also has served as vice president of the International Association for Accounting Education and Research. She is an Honorary Professorial Fellow at the University of Melbourne, Australia, and an Honorary Research Fellow at the University of Cambridge, UK. She was an Extraordinary Professor at the University of Pretoria, South Africa. She served on the External Audit Committee of the International Monetary Fund, including as its chair.

Academic Degrees

  • DSc(HC), Tilburg University, 2022
  • DCom(HC), University of Pretoria, 2019
  • DSc(HC), London Business School, 2015
  • DSc(HC), Lancaster University, 2008
  • PhD, Stanford University, 1989
  • MBA, Boston University, 1975
  • AB, Cornell University, 1973

Academic Appointments

  • At Stanford since 1995
  • Associate Professor, Harvard Business School, 1989-95

Awards and Honors

  • Joan E. Horngren Professor of Accounting, Emerita, 2019–present
  • Notable Contributions to Accounting Literature Award, American Accounting Association/American Institute of CPAs, 2020
  • Female Career Award, HEC Lausanne (UNIL), 2019
  • Lifetime Service Award, AAA, 2019
  • Joan E. Horngren Professor of Accounting, 2006–2019
  • The Accounting Hall of Fame member, American Accounting Association, 2018
  • R. Michael and Mary Shanahan Faculty Fellow for 2017–18
  • Outstanding Accounting Educator Award, American Accounting Association, 2017
  • Lifetime Achievement Award, AAA Financial Accounting and Reporting Section, 2017
  • MSx Teaching Excellence Award, GSB, 2017
  • Deloitte Wildman Medal Award, AAA, 2016
  • BP Faculty Fellow in Global Management, 2014–15
  • Best Paper Award, AAA Financial Accounting and Reporting Section, 2014
  • Robert J. Davis Award, Stanford GSB, 2013
  • Notable Contributions to Accounting Literature Award, American Accounting Association/American Institute of CPAs, 2012
  • Deloitte Wildman Medal Award, AAA, 2009
  • Outstanding International Accounting Educator Award, American Accounting Association - International Accounting Section, 2008
  • PhD Faculty Distinguished Service Award, Stanford GSB, 2006
  • Best Paper Award, AAA Financial Accounting and Reporting Section, 2000
  • Deloitte Wildman Medal Award, AAA, 1996
  • MBA Distinguished Teaching Award, Stanford GSB, 1996
  • Outstanding Educator Award, Massachusetts Society of CPAs, 1994
  • Competitive Manuscript Award, American Accounting Association, 1993
  • Best Paper Award, AAA Financial Accounting and Reporting Section, 1996

Service to the Profession

    • President, American Accounting Association, 2013-present
    • Accounting Department Editor, Management Science, 2009-present
    • Member, International Accounting Standards Board, 2001-2009
    • Vice President, International Association for Accounting Education and Research, 2009-2011

    Professional Experience

    • Audit Partner, Arthur Andersen & Co., 1974-85
    • CPA, 1976

    Research Statement

    Professor Mary Barth’s research focuses on financial accounting and reporting issues, particularly topics of interest to accounting standard setters. Such topics include using fair values in financial reporting, stock-based compensation, recognition versus disclosure, asset securitizations, asset revaluations, the information roles of accruals and cash flows, the relation between financial statement quality and cost of capital, and issues related to global financial reporting and convergence.

    Journal Articles

    Mary E. Barth, Ken Li, Charles McClure
    The Accounting Review
    January 2023 Vol. 98 Issue 1 Pages 1–28
    Mary E. Barth
    Accounting and Business Research
    2022 Vol. 52 Issue 5 Pages 565–577
    Amir Amel-Zadeh, Mary E. Barth
    Journal of Accounting & Economics
    November 2021 Vol. 72 Issue 2–3
    Mary E. Barth, Kurt Gee, Doron Israeli, Ron Kasznik
    The Accounting Review
    September 2021 Vol. 96 Issue 5 Pages 31–52
    Mary E. Barth, Wayne R. Landsman, Vivek Raval, Sean Wang
    The Accounting Review
    July 2020 Vol. 95 Issue 4 Pages 23–50
    Marc Badia, Mary E. Barth, Miguel Duro, Gaizka Ormazabal
    Accounting Review
    January 2020 Vol. 95 Issue 1 Pages 1-29
    Araceli Mora, Mary E. Barth, Anne McGeachin, Richard Barker, Alfred Wagonhofer, Peter Joos
    Accounting in Europe
    September 18, 2019 Vol. 16 Issue 3 Pages 237-255
    Mary E. Barth, Wayne R. Landsman
    Accounting Horizons
    December 2018 Vol. 32 Issue 4 Pages 49-58
    Mary E. Barth
    Accounting in 2036: A Learned Profession
    November 2018 Vol. 93 Issue 6 Pages 383-385
    Mary E. Barth, Wayne R. Landsman, Mark H. Lang, Christopher D. Williams
    Journal of Financial Reporting
    September 2018 Vol. 3 Issue 1
    Mary E. Barth, Javier Gomez-Biscarri, Ron Kasznik, Germán López-Espinosa
    Review of Accounting Studies
    December 2017 Vol. 22 Issue 4 Pages 1761-1792
    Mary E. Barth, Steven F. Cahan, Li Chen, Elmar R. Venter
    Accounting, Organizations and Society
    October 2017 Vol. 62 Pages 43-64
    Amir Amel-Zadeh, Mary E. Barth, Wayne R. Landsman
    Review of Accounting Studies
    September 2017 Vol. 22 Issue 3 Pages 1423-1454
    Mary E. Barth, Wayne R. Landsman, Daniel J. Taylor
    The Accounting Review
    February 2017 Vol. 92 Issue 6 Pages 25–47
    Mary E. Barth, Greg Clinch, Doron Israeli
    Review of Accounting Studies
    September 2016 Vol. 21 Issue 3 Pages 768-807
    Mary E. Barth
    ABACUS
    December 2015 Vol. 51 Issue 4 Pages 499-510
    Mary E. Barth, Christopher Nobes, Ann Tarca
    Accounting and Business Research
    September 25, 2015 Vol. 45 Issue 5 Pages 543-544
    Mary E. Barth
    Accounting Perspectives
    September 2015 Vol. 14 Issue 3 Pages 154-167
    Mary E. Barth, Eric C. So
    The Accounting Review
    September 2014 Vol. 89 Issue 5 Pages 1579-1607
    Mary E. Barth
    Accounting Horizons
    June 2014 Vol. 28 Issue 2 Pages 331-352
    Mary E. Barth, Wayne R. Landsman, Danqing Young, Zili Zhuang
    Journal of Business Finance and Accounting
    April 2014 Vol. 41 Issue 3-4 Pages 297-327
    Mary E. Barth, Doron Israeli
    Journal of Accounting and Economics
    December 2013 Vol. 56 Issue 2-3 Pages 178-188
    Mary E. Barth, Leslie D. Hodder, Stephen R. Stubben
    Review of Accounting Studies
    September 2013 Vol. 18 Issue 3 Pages 642-682
    Mary E. Barth
    China Journal of Accounting Studies
    April 27, 2013 Vol. 1 Issue 1 Pages 2013
    Mary E. Barth, Yaniv Konchitchki, Wayne R. Landsman
    Journal of Accounting and Economics
    April 2013 Vol. 55 Issue 2-3 Pages 206-224
    Mary E. Barth, Ian D. Gow, Daniel J. Taylor
    Review of Accounting Studies
    September 2012 Vol. 17 Issue 3 Pages 526-562
    Mary E. Barth, Wayne R. Landsman, Mark Lang, Christopher Williams
    Journal of Accounting and Economics
    August 2012 Vol. 54 Issue 1 Pages 68–93
    Mary E. Barth, Gaizka Ormazabal, Daniel J. Taylor
    The Accounting Review
    March 2012 Vol. 87 Issue 2 Pages 423-448
    Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer, Edward J. Riedl
    The Accounting Review
    January 2010 Vol. 85 Issue 1 Pages 31-61
    Mary E. Barth, Greg Clinch
    Journal of Business Finance and Accounting
    April 2009 Vol. 36 Issue 3-4 Pages 253–288
    Mary E. Barth
    The Accounting Review
    September 2008 Vol. 83 Issue 5 Pages 1159-1179
    Mary E. Barth, Wayne R. Landsman, Mark H. Lang
    Journal of Accounting Research
    June 2008 Vol. 46 Issue 3 Pages 467–498
    Mary E. Barth, Leslie D. Hodder, Stephen R. Stubben
    The Accounting Review
    May 2008 Vol. 83 Issue 3 Pages 629-664
    David Aboody, Mary E. Barth, Ron Kasznik
    Review of Accounting Studies
    December 2006 Vol. 11 Issue 4 Pages 429-461
    Mary E. Barth
    Accounting Horizons
    September 2006 Vol. 20 Issue 3 Pages 271-285
    Mary E. Barth, William H. Beaver (1940–2024), John R.M. Hand, Wayne R. Landsman
    Journal of Accounting, Auditing, and Finance
    October 2005 Vol. 20 Issue 4 Pages 311-345
    David Aboody, Mary E. Barth, Ron Kasznik
    Journal of Accounting Research
    May 2004 Vol. 42 Issue 2 Pages 123–150
    David Aboody, Mary E. Barth, Ron Kasznik
    The Accounting Review
    April 2004 Vol. 79 Issue 2 Pages 251-275
    Mary E. Barth, Amy P. Hutton
    Review of Accounting Studies
    March 2004 Vol. 9 Issue 1 Pages 59-96
    Mary E. Barth, Greg Clinch, Toshi Shibano
    Journal of Accounting Research
    September 2003 Vol. 41 Issue 4 Pages 581–609
    Mary E. Barth, Ron Kasznik, Maureen McNichols
    Journal of Accounting Research
    June 2001 Vol. 39 Issue 1 Pages 1–34
    Mary E. Barth, Donald P. Cram, Karen K. Nelson
    The Accounting Review
    January 2001 Vol. 76 Issue 1 Pages 27-58
    Mary E. Barth, William H. Beaver (1940–2024), Wayne R. Landsman
    Journal of Accounting and Economics
    2001 Vol. 31 Issue 1–3 Pages 77–104
    Mary E. Barth, Wayne R. Landsman, Richard J. Rendleman Jr.
    Accounting Horizons
    December 2000 Vol. 14 Issue 4 Pages 455-479
    Mary E. Barth, William H. Beaver (1940–2024), John R.M. Hand, Wayne R. Landsman
    Review of Accounting Studies
    December 1999 Vol. 4 Issue 3-4 Pages 205-229
    Mary E. Barth, Ron Kasznik
    Journal of Accounting and Economics
    December 1999 Vol. 28 Issue 2 Pages 211–241
    Mary E. Barth, Greg Clinch, Toshi Shibano
    Journal of Accounting and Economics
    January 1999 Vol. 26 Issue 1-3 Pages 201–235
    David Aboody, Mary E. Barth, Ron Kasznik
    Journal of Accounting and Economics
    January 1999 Vol. 26 Issue 1-3 Pages 149–178
    Mary E. Barth, John A. Elliott, Mark W. Finn
    Journal of Accounting Research
    1999 Vol. 37 Issue 2 Pages 387-413
    Mary E. Barth, William H. Beaver (1940–2024), Wayne R. Landsman
    Journal of Accounting and Economics
    February 1998 Vol. 25 Issue 1 Pages 1–34
    Mary E. Barth, Wayne R. Landsman, Richard J. Rendleman, Jr.
    The Accounting Review
    January 1998 Vol. 73 Issue 1 Pages 73-102
    Mary E. Barth, Michael B. Clement, George Foster, Ron Kasznik
    Review of Accounting Studies
    1998 Vol. 3 Issue 1-2 Pages 41-68
    Mary E. Barth, Greg Clinch
    Journal of Accounting Research
    1998 Vol. 36, Studies on Enhancing the Financial Reporting Model Pages 199-233
    Mary E. Barth, Maureen McNichols, G. Peter Wilson
    Review of Accounting Studies
    March 1997 Vol. 2 Issue 1 Pages 35-64
    Mary E. Barth, William H. Beaver (1940–2024), Wayne R. Landsman
    The Accounting Review
    October 1996 Vol. 71 Issue 4 Pages 513-537
    Mary E. Barth, Greg Clinch
    Contemporary Accounting Research
    1996 Vol. 13 Issue 1 Pages 135–170
    Mary E. Barth, Sanjay Kallapur
    Contemporary Accounting Research
    1996 Vol. 13 Issue 2 Pages 527–567
    Mary E. Barth, Wayne R. Landsman, James M. Wahlen
    Journal of Banking and Finance
    June 1995 Vol. 19 Issue 3-4 Pages 577–605
    Mary E. Barth, Christine M. Murphy
    Accounting Horizons
    December 1994 Vol. 8 Issue 4 Pages 1-22
    Mary E. Barth
    The Accounting Review
    January 1994 Vol. 69 Issue 1 Pages 1-25
    Mary E. Barth, Maureen McNichols
    Journal of Accounting Research
    1994 Vol. 32, Studies on Accounting, Financial Disclosures, and the Law Pages 177-209
    Mary E. Barth, William H. Beaver (1940–2024), Wayne R. Landsman
    Financial Analysts Journal
    January 1993 Vol. 49 Issue 1 Pages 18-26
    Mary E. Barth, William H. Beaver (1940–2024), Wayne R. Landsman
    Journal of Accounting and Economics
    March 1992 Vol. 15 Issue 1 Pages 27–62
    Mary E. Barth
    The Accounting Review
    July 1991 Vol. 66 Issue 3 Pages 433-463
    Mary E. Barth, William H. Beaver (1940–2024), Christopher H. Stinson
    The Accounting Review
    January 1991 Vol. 66 Issue 1 Pages 56-66
    Mary E. Barth, William H. Beaver (1940–2024), Mark A. Wolfson
    Financial Analysts Journal
    1990 Vol. 46 Issue 3 Pages 53-60

    Working Papers

    Mary E. Barth, Wayne R. Landsman, Xiaoli (Shaolee) Tian, Miaomiao Yu September 2022
    Mary E. Barth, Doron Israeli, Suhas A. Sridharan May 2022
    Mary E. Barth, Steven F. Cahan, Li Chen, Elmar R. Venter April 2022
    Mary E. Barth, Wayne R. Landsman, Vivek Raval, Sean Wang January 2021

    Book Chapters

    Mary E. Barth
    Market Discipline Across Countries and Industries
    2004 Pages 323-334

    In the Media

    Insights by Stanford Business

    October 27, 2022
    Mary Barth explains why investors need better information on new and hard-to-quantify risks.
    May 16, 2019
    A leading critic of current practices says they get the right answers mainly “by accident.”
    October 01, 2006
    Despite an uproar from corporations, new financial reporting rules actually favored by shareholders, research shows.

    School News

    October 30, 2024
    A trailblazer in research, Beaver influenced generations of PhD students
    November 13, 2017
    The award recognizes contributions to accounting education in teaching and research.
    May 11, 2017
    In three separate ceremonies this spring, students in the MBA, MSx, and PhD programs lauded Professors Charles Lee, Mary Barth, and Adina Sterling, respectively.
    June 01, 2006
    Students honored professors George Parker, Mary Barth, and Peter DeMarzo as 2006 recipients of three awards for outstanding faculty members.