Dr. Natalya Khimich

Natalya Khimich

Title: Associate Professor
Location: 419 BPM Center
Email: NKhimich@wcupa.edu 
Google Scholar: Dr. Natalya Khimich Profile

Education

  • Ph.D. in Business Administration; concentration in Accounting; University of California, Berkeley, CA
  • Master of Science in Business Administration; University of California, Berkeley, CA
  • Master of Science in Accounting; University of Central Florida, Orlando, FL
  • Bachelor of Science in Economics; Nizhny Novgorod State University, Russia
  • Bachelor & Master of Science in Physics and Applied Mathematics; Nizhny Novgorod State University, Russia

Area of Expertise

  • Accounting for innovation and intangible assets, role of technology
  • Big Data and Artificial Intelligence in accounting
  • Equity valuation and asset pricing
  • Financial reporting, earnings quality, disclosure of financial and non-financial information
  • Corporate governance, ESG, DE&I, human capital and their impact on economic performance

Recent Publications/Journals/Books

  • Fedyk, Anastassia and Fedyk, Tatiana and Hodson, James and Khimich, Natalya V., Do consulting services affect audit quality? Evidence from the workforce (January 4, 2023). Available at SSRN: https://ssrn.com/abstract=4318287 or http://dx.doi.org/10.2139/ssrn.4318287
  • Fedyk, A., Hodson, J., Khimich, N. et al. Is artificial intelligence improving the audit process?. Review of Accounting Studies, 27, 938–985 (2022). https://doi.org/10.1007/s11142-022-09697-x
  • Ron Bekkerman, Eliezer M Fich, Natalya V Khimich, The Effect of Innovation Similarity on Asset Prices: Evidence from Patents’ Big Data, The Review of Asset Pricing Studies, Volume 13, Issue 1, March 2023, Pages 99–145, https://doi.org/10.1093/rapstu/raac014
  • Bae, J., Khimich, N., Kim, S. et al. Can Green Investments Increase Your Green? Evidence from Social Hedge Fund Activists. Journal of Business Ethics (2022). https://doi.org/10.1007/s10551-022-05230-x
  • Fedyk, T. and Khimich, N. (2018), "R&D investment decisions of IPO firms and long-term future performance", Review of Accounting and Finance, Vol. 17 No. 1, pp. 78-108. https://doi.org/10.1108/RAF-09-2016-0147
  • N. Khimich, A comparison of alternative cash flow and discount-rate news proxies. Journal of Empirical Finance, 41 (1) (2017), pp. 31-52
  • Dechow, P. M., Khimich, N. V., & Sloan, R. G. (2012). The accrual anomaly. In Zacks, L. (Ed.), The handbook of equity market anomalies: Translating market inefficiencies into effective investment strategies, (pp. 23–61). Hoboken, NJ: John Wiley and Sons.

Classes Regularly Taught

  • ACC 201 - Financial Accounting