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Lauren Frederick

Ph.D. Candidate in Accounting | Cornell University

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I am a Ph.D. candidate in Accounting at Cornell University’s S.C. Johnson College of Business. My research examines how psychology shapes the production and use of financial information. On the production side, I study how accounting standards and disclosure settings influence managers’ judgments and reporting decisions. On the user side, I examine how accounting and investment settings shape retail investors’ perceptions of their abilities and investment decisions. Across both streams, I am particularly interested in identifying when features intended to improve reporting or decision-making instead produce unintended consequences.

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Before beginning my Ph.D., I worked as an external auditor at Deloitte, primarily serving retail and consumer-facing clients such as Starbucks, Dole Food Company, and Lucky Brand Jeans. I also worked in internal audit at Costco Wholesale, where I led the company’s SOX compliance program and served as an Internal Audit Manager. 

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